Relaxation from higher TDS for non-resident without PAN where specified residence details and tax identifiers are furnished. Certain non-resident natural persons (excluding companies) without PAN shall not be subject to the higher TDS rate if they furnish to the payer their name, e mail, contact number, foreign residence address, a certificate of residence where available, and their Tax Identification Number or a government issued unique identification number; Form 27Q is amended to add corresponding withholding codes and reporting fields and to require entry of 'PAN NOT AVAILABLE' for such deductees.