https://www.taxtmi.com/manuals?id=7935 Section 395 provides certificates for lower or nil tax deduction, lower tax collection, and determination of the taxable portion of specified non-resident payments. Certificates are issued where estimated income justifies the relevant treatment and bind the payer or collector until expiry. Payers may seek determination of the chargeable proportion of a non-resident payment, with deduction limited to that portion. Deductors and collectors must issue prescribed TDS/TCS certificates, and lower-rate certificates may be cancelled after an opportunity of being heard. en-us Wed, 23 Apr 2025 12:58:00 +0530 Wed, 05 Aug 2026 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7935 Section 395 provides certificates for lower or nil tax deduction, lower tax collection, and determination of the taxable portion of specified non-resident payments. Certificates are issued where estimated income justifies the relevant treatment and bind the payer or collector until expiry. Payers may seek determination of the chargeable proportion of a non-resident payment, with deduction limited to that portion. Deductors and collectors must issue prescribed TDS/TCS certificates, and lower-rate certificates may be cancelled after an opportunity of being heard. Manuals Income Tax Wed, 23 Apr 2025 12:58:00 +0530 https://www.taxtmi.com/manuals?id=7935