https://www.taxtmi.com/manuals?id=1262 Payers of interest or other sums to non-residents must deduct tax at source at rates in force and furnish prescribed electronic information; if the payer contends the payment is not fully chargeable, the payer may apply to the Assessing Officer to determine the proportion chargeable, and tax is deducted only on that proportion upon issuance of a certificate. Electronic forms and system procedures govern applications, certificates, reporting of remittances, and quarterly statements, with specified exclusions and an IFSC exemption for certain payments. en-us Mon, 05 Oct 2015 11:29:00 +0530 Wed, 16 Apr 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1262 Payers of interest or other sums to non-residents must deduct tax at source at rates in force and furnish prescribed electronic information; if the payer contends the payment is not fully chargeable, the payer may apply to the Assessing Officer to determine the proportion chargeable, and tax is deducted only on that proportion upon issuance of a certificate. Electronic forms and system procedures govern applications, certificates, reporting of remittances, and quarterly statements, with specified exclusions and an IFSC exemption for certain payments. Manuals Income Tax Mon, 05 Oct 2015 11:29:00 +0530 https://www.taxtmi.com/manuals?id=1262