Non-resident tax deduction rules allow lower withholding without PAN when specified identity and residence documents are furnished. Non-application of deduction of tax at higher rate is provided for certain payments made to a non-resident, not being a company, or to a foreign company, where the deductee does not have a Permanent Account Number. The relief applies to interest, royalty, fees for technical services, dividend, and transfer of capital assets, if the deductee furnishes specified particulars and documents to the deductor. The rule also excludes persons not required to apply for PAN under the relevant provisions.