<h1>India Seeks Public Input on New Rule 29BA and Form 15E for Streamlining Tax Deduction on Payments to Non-Residents.</h1> The Government of India is inviting public consultation on proposed amendments to the Income-tax Rules, 1962, specifically introducing new Rule 29BA and Form 15E. These changes aim to streamline the process for tax deduction at source (TDS) under Section 195 of the Income-tax Act, 1961, which applies to payments made to non-residents. Previously, there was no prescribed format for applications to determine the taxable portion of such payments, causing inconvenience. The amendments, introduced via Finance (No.2) Act 2019, seek to formalize application procedures, reducing uncertainty and enhancing efficiency. Public comments on Form 15E are requested within 15 days.