Tax deduction at source authorisation: standardised forms and proof-of-payment required before remittance to non-residents. The Circular prescribes streamlined application and authorisation forms under section 195(1) for remittances to non-residents, requires verification of payer claims against the Income-tax Act and relevant Double Taxation Avoidance Agreements, and mandates production of proof of deposit of tax deducted at source and submission of that proof with Form 27 to the income-tax office before and after remittance.