Non-resident tax deduction certificate application sets out payer, payee, remittance details, and treaty-based taxability analysis.

Certificate application for determining the appropriate proportion of a sum, other than salary, payable to a non-resident that is chargeable to tax in the hands of the recipient. The form captures particulars of the payer and payee, details of the remittance, tax year, prior certificates, estimated tax position, prepaid taxes, existing liabilities, and whether a Double Taxation Avoidance Agreement applies. It then requires taxability analysis under the Act or the DTAA for business income, capital gains, royalty, fees for technical services, interest, or other payments, together with supporting documents and a declaration of truth and completeness.

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