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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....D 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 the Income-tax Rules, 1962, namely:- 1. (1) These rules m....

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....e 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 outside India of which the deductee is a resident; (iii) a certificate of his being resident in any country or specified territ....

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....f 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 Address of deductee in country of residence Tax Identification Number / Unique identification number of deductee 735 736 737 738"; (II) in the Notes below the Table,- (A) in point 4, in th....