Certificate for receiving non-dividend income without tax deduction upon meeting prescribed non-resident and rule 29B conditions. Form No. 15D sets out an application by a non-resident assessee (not a banking company) carrying on business through Indian branches to request a certificate under section 195(3) authorising receipt of income other than interest and dividends without deduction of tax, subject to declaration of non-resident status, head office location, entitlement to chargeable income for the relevant year, and compliance with rule 29B.