Tax deduction exemption certificate for non-resident branches requires regular assessment, return filing, and prescribed business conditions. Application form for a certificate authorising specified non-resident persons to receive certain sums without deduction of tax. The form captures applicant particulars and, depending on whether the applicant is a banking company, insurer, or other non-resident assessee, requires declarations showing regular assessment to income-tax in India, filing of returns for the last five tax years, absence of tax default, and receipt of income through Indian branches on the applicant's own account. For non-bank, non-insurer applicants, the form also requires continuous business or profession in India for at least five years and prescribed fixed assets in India.