Persons Exempt from obtaining Permanent Account Number under section 262

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....d fund, if the following conditions are met:- (a) such non-resident does not earn any income in India other than the income from the investment in the specified fund during the tax year; (b) the income-tax due on such income of non-resident is deducted at source and remitted to the Central Government by the specified fund at the rates specified sections 393(1) [Table: Sl. No. 4(i....

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....financial year, in which the details and documents referred to in sub-rule (1)(c) are received by it, in Form No. 92 electronically to the Director General of Income-tax (Systems) or a person authorised by him; and (b) upload the declaration of foreign residency as referred to in sub-rule (1)(c)(iii) within fifteen days from the end of the quarter of the financial year to which such state....

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....t number; (ii) address in the country or specified territory outside India of which he is a resident; (iii) a declaration that he is a resident of a country or specified territory outside India; and (iv) Tax Identification Number (TIN) in the country or specified territory of his residence, and where no such number is available, then a unique number on the basis of which....

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....CIR/P/2017/003, dated 4th January, 2017; (b) "International Financial Services Centre" shall have the meaning assigned to it in section 2(q) of the Special Economic Zones Act, 2005 (28 of 2005); ^1[(c) "specified fund" means - (i) any fund established or incorporated in India in the form of a trust or a company or a limited liability partnership or a body corporate which....