Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents

Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules, 2016 https://www.taxtmi.com/notifications?id=119412 Certain non-resident natural persons (excluding companies) without PAN shall not be subject to the higher TDS rate if they furnish to the payer their name, e mail, contact number, foreign residence address, a certificate of residence where available, and their Tax Identification Number or a government issued unique identification number; Form 27Q is amended to add corresponding withholding codes and reporting fields and to require entry of "PAN NOT AVAILABLE" for such deductees. en-us Fri, 24 Jun 2016 00:00:00 +0530 Tue, 28 May 2019 14:38:00 +0530 TaxTMI RSS Generator Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules, 2016 https://www.taxtmi.com/notifications?id=119412 Certain non-resident natural persons (excluding companies) without PAN shall not be subject to the higher TDS rate if they furnish to the payer their name, e mail, contact number, foreign residence address, a certificate of residence where available, and their Tax Identification Number or a government issued unique identification number; Form 27Q is amended to add corresponding withholding codes and reporting fields and to require entry of "PAN NOT AVAILABLE" for such deductees. Notifications Income Tax Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119412