https://www.taxtmi.com/manuals?id=8008 Non-residents without PAN may avoid higher-rate tax deduction under Rule 217 by furnishing prescribed identity, contact, foreign-address, tax-residency and foreign tax-identification particulars to the deductor. The relaxation applies to interest, royalty, fees for technical services, dividend, and payments on transfer of capital assets. Higher-rate deduction is also inapplicable where the non-resident is not otherwise required to obtain PAN under the applicable statutory rules. en-us Fri, 07 Aug 2026 17:26:51 +0530 Fri, 07 Aug 2026 17:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8008 Non-residents without PAN may avoid higher-rate tax deduction under Rule 217 by furnishing prescribed identity, contact, foreign-address, tax-residency and foreign tax-identification particulars to the deductor. The relaxation applies to interest, royalty, fees for technical services, dividend, and payments on transfer of capital assets. Higher-rate deduction is also inapplicable where the non-resident is not otherwise required to obtain PAN under the applicable statutory rules. Manuals Income Tax Fri, 07 Aug 2026 17:26:51 +0530 https://www.taxtmi.com/manuals?id=8008