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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Relaxation from higher TDS: non-residents without PAN can avoid higher withholding by furnishing specified identity and residency documents.</h1> Non-resident deductees without a PAN can avoid higher withholding by providing the deductor with name, contact details, foreign residential address, a certificate of residence where available, and the Tax Identification Number or an equivalent government identification number; this applies to payments such as interest, royalty, fees for technical services, dividend and transfer of capital assets, and the higher TDS rule is also inapplicable where domestic PAN-quoting requirements do not apply to the payee under specified override provisions.

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