Determination of taxable proportion for payments to non-residents: certificate allows withholding based on assessed chargeability and DTAA. Rule 29BA requires the payer to file Form 15E electronically to obtain a certificate under section 195(2) or 195(7) for determining the appropriate proportion of non-salary payments chargeable in the hands of a non-resident. The Assessing Officer must examine chargeability under the Income-tax Act and any applicable DTAA, consider specified financial particulars of the recipient, and may issue a person and period specific certificate determining the taxable proportion for deduction under section 195(1). Procedures, security and document standards for electronic filing and certificate issuance are to be prescribed by the tax systems authority.