Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Tax deduction relaxation for non-residents without PAN applies to specified cross-border payments subject to prescribed details and documents. Relaxation from the higher rate of tax deduction under section 206AA applies to specified payments made to a non-resident, not being a company, or a ... Summary
Tax deduction relaxation for non-residents without PAN applies to specified cross-border payments subject to prescribed details and documents.
Relaxation from the higher rate of tax deduction under section 206AA applies to specified payments made to a non-resident, not being a company, or a foreign company without a permanent account number, where the deductee furnishes prescribed identity, address, residency, and tax identification details to the deductor. The rule also excludes the application of section 206AA where section 139A does not apply because of rule 114AAB.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.