Remittance to non-resident: undertaking plus accountant's certificate enables remittance without tax department NOC, with delegated dealer forwarding. Confirms remittances to non-residents may be made without an Income-tax Department no objection certificate if the remitter furnishes an undertaking in duplicate and a certificate from an independent accountant; authorised dealers must forward copies to the Assessing Officer. The undertaking may be signed by the person authorised to sign the income-tax return or by a person authorised in writing by them. The procedure applies where RBI requires production of a no objection certificate but does not apply where a withholding tax order has been obtained.