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of <h1>Obligation to Deduct Tax at Source from Payments to Non-Residents Under Section 195 and Certificate Procedures</h1> Any person paying interest or other sums to a non-resident (including foreign companies) must deduct tax at source when the income is credited or paid, whichever is earlier; special timing applies for certain government or public financial institution interest. The payer may apply to the tax officer to determine the proportion chargeable and deduct tax only on that portion. A recipient may apply for a certificate authorising payment without deduction; such certificates have specified duration and may be cancelled. The payer must furnish prescribed payment information. The tax authority may prescribe rules and notify classes of cases for proportionate determination.
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