TDS on payments to non-residents may be determined by the non-resident tax officer or challenged by recipient via AO application. TDS applies to payments to non-residents; if the payer doubts the amount on which TDS should be made, the payer may apply to the officer handling non-resident taxation for an order determining TDS. If the recipient believes TDS is excessive, the recipient may apply to the Assessing Officer for non-deduction or adjustment.