Non-resident tax deduction certificates require electronic Form 15E, chargeability review, and validity limited to the named recipient. Application for determination of the appropriate proportion of a sum, other than salary, payable to a non-resident is to be made electronically in Form 15E. The Assessing Officer examines chargeability under the Act and any applicable Double Taxation Avoidance Agreement, considers the recipient's tax position and liabilities, and may issue a certificate for the proportion chargeable for tax deduction at source under section 195. The certificate is valid only for the named non-resident and the specified period, and a fresh certificate may be sought on expiry or shortly before expiry.