Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules, 2016

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....ANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 53/2016 New Delhi, the 24th June, 2016 INCOME-TAX S.O. 2196 (E).- In exercise of the powers conferred by clause (ii) of sub-section (7) of section 206AA, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend th....

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....ny capital asset, if the deductee furnishes the details and the documents specified in sub-rule (2) to the deductor. (2) The deductee referred to in sub-rule (1), shall in respect of payments specified therein, furnish the following details and documents to the deductor, namely :- (i) name, e-mail id, contact number; (ii) address in the country or specified territory out....

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....C" shall be inserted; (b) in the Annexure,- (I) in the Table,- (i) in the column 717, in the column heading, after the letters and words "PAN of the deductee", the brackets, words and figure "[ see Note 5]" shall be inserted; (ii) after column 734, the following shall be inserted, namely :- "Email ID  of deductee Contact number  of deductee Ad....