https://www.taxtmi.com/acts?id=3811 Rule 29B sets out the procedure for obtaining a certificate under section 195 authorising receipt of specified interest or other sums without deduction of tax. Eligibility depends on regular assessment in India, due return filing, absence of tax default, and, for non-bank and non-insurer applicants, continuous business or profession in India for at least five years together with fixed assets in India exceeding the prescribed threshold. The rule also prescribes the relevant forms, the Assessing Officer's satisfaction, and the period of validity and renewal of the certificate. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 May 2026 13:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3811 Rule 29B sets out the procedure for obtaining a certificate under section 195 authorising receipt of specified interest or other sums without deduction of tax. Eligibility depends on regular assessment in India, due return filing, absence of tax default, and, for non-bank and non-insurer applicants, continuous business or profession in India for at least five years together with fixed assets in India exceeding the prescribed threshold. The rule also prescribes the relevant forms, the Assessing Officer's satisfaction, and the period of validity and renewal of the certificate. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3811