Application by payee for certificate authorising receipt of interest and other sums without deduction of tax
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....r any other sum of the nature specified in section 393(2) [Table: SI. No. 17], on fulfilment of the conditions specified in column C thereof, may make an application in Form No. 126, for grant of a certificate under section 395(1) authorising him to receive without deduction of tax, any such income or sum as specified in column D thereof: Table SI.No. Person Conditions Nature of inc....
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....office or any branch situated outside India, or any other person. Any income by way of interest, not being interest on securities (other than interest payable on securities referred to in section 393(4) [Table: Sl. No. 6]), or any other sum, not being dividends. 2. Any person other than the person referred to in Sl. No. 1 who carries on a business or profession in India through a branch. ....
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