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    <title>Application by a banking company or insurer for a certificate under section 195(3) of the Income - tax Act, 1961, for receipt of interest and other sums without deduction of tax</title>
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    <description>Form 15C permits a non Indian banking company or insurer operating in India through branch(es) to apply for a certificate under section 195(3) authorising receipt of interest (other than interest on securities) and other non dividend sums without deduction of tax, subject to declaration of foreign head office, entitlement to such receipts, and compliance with rule 29B of the Income tax Rules, 1962.</description>
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