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<h1>New Rule 29BA: Certifying Non-Salary Payments to Non-Residents via Form 15E for Tax Compliance.</h1> The Income-tax (5th Amendment) Rules, 2021 introduces Rule 29BA, effective from April 1, 2021, detailing the process for obtaining a certificate to determine the appropriate proportion of non-salary sums payable to non-residents, chargeable under the Income-tax Act. Applications must be submitted electronically using Form 15E with digital signatures or electronic verification. The Assessing Officer will assess the tax chargeability of the sum, considering factors such as previous tax liabilities and advance payments. The certificate, valid for a specified period, can be renewed. The Principal Director General of Income-tax (Systems) will manage data security and procedural standards.