Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients.

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....hargeable in case of the recipients. (1) An application by a person for determination of appropriate proportion of sum chargeable in the case of non-resident recipient under sub-section (2) or sub-section (7) of section 195 shall be made in Form 15E electronically,- (i) under digital signature; or (ii) through electronic verification code. (2) The Assessing Officer, in order to satisfy himse....

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....ent:- (i) tax payable on estimated income of the previous year relevant to the assessment year; (ii) tax payable on the assessed or returned or estimated income, as the case may be, of preceding four previous years; (iii) existing liability under the Income-tax Act, 1961(43 of 1961) and Wealth-tax Act, 1957(27 of 1957); (iv) advance tax payment, tax deducted at source and tax collected at ....