Tax deduction at source exclusion for non-residents paying Indian professionals when no local presence, subject to quarterly reporting. Payments of professional fees made through regular banking channels by non-residents who have no agent, business connection, or permanent establishment in India to resident chartered accountants, lawyers, advocates or solicitors are not subject to tax deduction at source under the provision governing professional fees. Such non-resident payers must, however, submit quarterly statements identifying the payee to the designated office of the central tax administration as a condition of this treatment.