Deduction of tax at source on remittances to non residents requires remitters to furnish prescribed undertaking and CA certificate. Remittances to non residents, including trade and business payments, attract deduction of tax at source under Section 195 read with Rule 29B; remitters must submit the CBDT prescribed undertaking and Chartered Accountant's certificate to the authorised dealer at the time of making the foreign exchange remittance, and authorised banks must obtain these documents and inform customers while remaining subject to any other statutory permissions.