Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients

Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients https://www.taxtmi.com/acts?id=53608 A payer seeking determination of the appropriate proportion of a sum, other than salary, payable to a non-resident and chargeable in the hands of the recipient must apply in the prescribed form. The Assessing Officer must examine chargeability under the Act and the applicable Double Taxation Avoidance Agreement, determine the proportion chargeable where only part of the sum is taxable, and issue a certificate for tax deduction. The certificate is valid only for the named non-resident and specified period, subject to cancellation, and a fresh certificate may be sought before or after expiry. en-us Sat, 21 Mar 2026 09:43:17 +0530 Wed, 08 Apr 2026 10:23:33 +0530 TaxTMI RSS Generator Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients https://www.taxtmi.com/acts?id=53608 A payer seeking determination of the appropriate proportion of a sum, other than salary, payable to a non-resident and chargeable in the hands of the recipient must apply in the prescribed form. The Assessing Officer must examine chargeability under the Act and the applicable Double Taxation Avoidance Agreement, determine the proportion chargeable where only part of the sum is taxable, and issue a certificate for tax deduction. The certificate is valid only for the named non-resident and specified period, subject to cancellation, and a fresh certificate may be sought before or after expiry. Act-Rules Income Tax Sat, 21 Mar 2026 09:43:17 +0530 https://www.taxtmi.com/acts?id=53608