TDS on non-resident payments requires deduction at source and prescribed electronic reporting, with AO determination for lower deduction. Payers of interest or other sums to non-residents must deduct tax at source at rates in force and furnish prescribed electronic information; if the payer contends the payment is not fully chargeable, the payer may apply to the Assessing Officer to determine the proportion chargeable, and tax is deducted only on that proportion upon issuance of a certificate. Electronic forms and system procedures govern applications, certificates, reporting of remittances, and quarterly statements, with specified exclusions and an IFSC exemption for certain payments.