Non-resident PAN relaxation permits standard withholding on specified payments when prescribed foreign identity and residency documents are furnished.

Non-residents without PAN may avoid higher-rate tax deduction under Rule 217 by furnishing prescribed identity, contact, foreign-address, tax-residency and foreign tax-identification particulars to the deductor. The relaxation applies to interest, royalty, fees for technical services, dividend, and payments on transfer of capital assets. Higher-rate deduction is also inapplicable where the non-resident is not otherwise required to obtain PAN under the applicable statutory rules.

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