Proportionate taxation of non-resident payments permits payer applications for withholding certificates where only part of payment is taxable. Rule 214 enables a payer to seek determination of the proportion of a payment to a non-resident that is chargeable to tax. On an application in Form No. ... Summary
Proportionate taxation of non-resident payments permits payer applications for withholding certificates where only part of payment is taxable.
Rule 214 enables a payer to seek determination of the proportion of a payment to a non-resident that is chargeable to tax. On an application in Form No. 129, the Assessing Officer examines taxability under the Income-tax Act, 2025 and any applicable Double Taxation Avoidance Agreement, determines the taxable proportion where the whole payment is not taxable, and issues a withholding-tax certificate. The certificate is limited to the named non-resident and specified tax-year period and may be cancelled before expiry.
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