https://www.taxtmi.com/acts?id=53611 Non-application of deduction of tax at higher rate is provided for certain payments made to a non-resident, not being a company, or to a foreign company, where the deductee does not have a Permanent Account Number. The relief applies to interest, royalty, fees for technical services, dividend, and transfer of capital assets, if the deductee furnishes specified particulars and documents to the deductor. The rule also excludes persons not required to apply for PAN under the relevant provisions. en-us Sat, 21 Mar 2026 09:45:31 +0530 Wed, 08 Apr 2026 10:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53611 Non-application of deduction of tax at higher rate is provided for certain payments made to a non-resident, not being a company, or to a foreign company, where the deductee does not have a Permanent Account Number. The relief applies to interest, royalty, fees for technical services, dividend, and transfer of capital assets, if the deductee furnishes specified particulars and documents to the deductor. The rule also excludes persons not required to apply for PAN under the relevant provisions. Act-Rules Income Tax Sat, 21 Mar 2026 09:45:31 +0530 https://www.taxtmi.com/acts?id=53611