https://www.taxtmi.com/manuals?id=8008 Higher-rate TDS for non-residents without PAN is inapplicable where prescribed information and documents are furnished to the deductor. The relaxation covers interest, royalty, fees for technical services, dividends, and payments on transfer of capital assets. Required particulars include contact and overseas address details, a Tax Residency Certificate where available under residence-jurisdiction law, and a Tax Identification Number or government-issued unique identification number. The higher-rate mechanism is also inapplicable where the non-resident is not required to obtain PAN. en-us Fri, 07 Aug 2026 17:27:00 +0530 Sat, 29 Aug 2026 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8008 Higher-rate TDS for non-residents without PAN is inapplicable where prescribed information and documents are furnished to the deductor. The relaxation covers interest, royalty, fees for technical services, dividends, and payments on transfer of capital assets. Required particulars include contact and overseas address details, a Tax Residency Certificate where available under residence-jurisdiction law, and a Tax Identification Number or government-issued unique identification number. The higher-rate mechanism is also inapplicable where the non-resident is not required to obtain PAN. Manuals Income Tax Fri, 07 Aug 2026 17:27:00 +0530 https://www.taxtmi.com/manuals?id=8008