https://www.taxtmi.com/manuals?id=4539 Rules 209 and 213 provide certificate mechanisms for non-deduction, lower deduction and lower collection of tax. Rule 209 enables eligible Indian branches of specified non-resident entities to apply in Form No. 126, subject to assessment, return-filing, non-default and income-receipt conditions. Rule 213 requires Form No. 128 and permits consideration of estimated tax liability, prior tax compliance, outstanding liabilities and available tax credits. Certificates are time-bound, may be cancelled earlier, and are generally limited to specified payments, recipients and amounts. Rule 210 separately excludes TDS on qualifying income from specified units held by eligible non-residents. en-us Tue, 14 May 2024 10:43:00 +0530 Sat, 29 Aug 2026 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4539 Rules 209 and 213 provide certificate mechanisms for non-deduction, lower deduction and lower collection of tax. Rule 209 enables eligible Indian branches of specified non-resident entities to apply in Form No. 126, subject to assessment, return-filing, non-default and income-receipt conditions. Rule 213 requires Form No. 128 and permits consideration of estimated tax liability, prior tax compliance, outstanding liabilities and available tax credits. Certificates are time-bound, may be cancelled earlier, and are generally limited to specified payments, recipients and amounts. Rule 210 separately excludes TDS on qualifying income from specified units held by eligible non-residents. Manuals Income Tax Tue, 14 May 2024 10:43:00 +0530 https://www.taxtmi.com/manuals?id=4539