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    <title>Validity of a No Permanent Establishment Certificate from a deductor&#039;s point of view</title>
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    <description>A No Permanent Establishment certificate may be relied upon for withholding under section 195 so long as the deductee continues not to have a permanent establishment in India; the deductor may request periodic issuance of the certificate and include contractual provisions to hold the deductee answerable if the certificate is false.</description>
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      <description>A No Permanent Establishment certificate may be relied upon for withholding under section 195 so long as the deductee continues not to have a permanent establishment in India; the deductor may request periodic issuance of the certificate and include contractual provisions to hold the deductee answerable if the certificate is false.</description>
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