Tax deduction at source determination streamlined: proposed Form 15E to standardise applications and processing for non-resident payments. The Finance (No.2) Act 2019 amended section 195 to permit the Board to prescribe the form and manner for applications to determine the proportion of payments to non-residents chargeable to tax. To implement this, a new rule and a standardised Form 15E are proposed in the Income-tax Rules, 1962, to collect payer/payee details, transaction particulars, taxability under domestic law and DTAA, documentary evidence, and calculations, with a declarant's verification; stakeholder comments on the proposed form are invited to streamline processing and reduce human interface.