TaxTMI 
TaxTMI 
Application by a person for a certificate under section 195(2) and 195(7) of the Income-tax Act, 1961, for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient
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....pany any sum (not being income chargeable under the head "Salaries") do, hereby, request that a certificate may be issued to me after determining the appropriate proportion of such sum chargeable to tax in the case of the recipient (if any) and authorise me to deduct income-tax on such appropriate proportion (if any). The relevant particulars are as below: 1. Details of the payer: (i) PAN or Aadhaar (ii) Name (iii) TAN (TAN is compulsory for application u/s 195) (iv) Status (Individual/Firm/Company/AOP/BOI, as the case may be) (v) Residential status (vi) Address (vii) E-mail ID (viii) Mobile Number 2. Details of the recipient: (i) PAN (if available) (ii) Name First name Middle name Last name (iii....
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....ax TDS TCS (x) Details of existing liabilities of recipient under the Income-tax Act or Wealth Tax Act, if available (xi) Whether the appropriate proportion of sum to be charged as income of the recipient is to be determined by applying a DTAA between India and the other country or without applying the DTAA? (Note: in case of applicability of DTAA fill up section no 5. In case of non-applicability of DTAA fill up section no 4.) With DTAA __Without DTAA__ 4. Taxability under the provisions of the Income-tax Act (without considering DTAA) (i) Is payment chargeable to tax in India as per the provisions of Income-tax Act (Tick) Yes __ No __ (ii) If not taxable, reasons thereof (iii) if taxable, the relevant section of....
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.... The amount of income chargeable to tax under this head. (c) Tax liability on the chargeable sum under this head. (d) Justification of above tax liability (e) Based on above at what rate tax is required to be deducted E. In case of Interest income (a) Nature of interest income (b) Please indicate (i) Whether conditions of section 194LB are satisfied? (Tick) Yes ___No___ (ii) Whether conditions of section 194LBA are satisfied? (Tick) Yes ___No___ (iii) Whether conditions of section 194LC are satisfied? (Tick) Yes ___No___ (iv) Whether conditions of section 194LD are satisfied? (Tick) Yes ___No___ (v) Loan Registration Number (LRN) as given by Reserve Bank of India (c) The amount of income chargeable to tax under ....
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....(II) Amount of long-term capital gains Date of sale of asset Total sale consideration Date of acquisition Total cost of acquisition (III) Amount of short-term capital gains Date of sale of asset Total sale consideration Date of acquisition Total cost of acquisition (d) The amount of income chargeable to tax under this head. (e) Tax liability on the chargeable sum under this head. (f) Justification of above tax liability. (g) Based on above at what rate tax is required to be deducted C. In case the payment is on account of Royalty, please indicate (a) Whether such royalty is liable to tax in India under the DTAA (Tick) Yes ___No___ (b) if no, provide reasons for the same along with the nature of payment (c) if yes, ....
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.... (a) Whether such interest is liable to tax in India (Tick) Yes ___No___ (b) if no, give reasons along with nature of interest payment (c) if yes, then state, (I) Nature of interest income paid or to be paid (II) The amount of income chargeable to tax under this head. (III) Tax liability on the chargeable sum under this head (IV) Justification of above tax liability (V) Based on above at what rate tax is required to be deducted F. In case of other payment not covered by items A to E (a) Please specify the nature of payment (b) Whether taxable in India as per DTAA (Tick) Yes ___No___ (c) If yes, specify relevant Article of DTAA and the rate of TDS in terms of relevant Article of the applicable DTAA (d) the amount of income....