TDS obligations for non-resident payees require specified withholding rates and timing based on payment type and compliance conditions. Tax withholding for payments to non-corporate non-residents and foreign companies is set by payment category with specified rates, timing and exceptions: employment income and foreign currency salaries are subject to withholding when payable; provident fund premature withdrawals have a reduced rate and threshold; winnings and entertainment receipts carry higher rates; and investment incomes (interest, dividends, unit and securitisation receipts) attract distinct concessional or standard rates depending on instrument, payer and recipient type. Deduction timing, responsibility of payer, addition of surcharge and health and education cess, and treatment of payments net of tax are operative compliance requirements.