Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients

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....f appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients.- (1) An application by a person for determination of appropriate proportion of sum chargeable in the case of non- resident recipient under section 395(2) or section 400(3), shall be made in Form No. 129. (2) The Assessing Officer shall examine, whether the sum being paid or credited b....

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....eceding four tax years; (c) existing liability under the Act, and the Income-tax Act, 1961(43 of 1961) (as it existed prior to its repeal); and (d) advance tax payment, tax deducted at source and tax collected at source for the relevant tax year, till the date of making application or till the date of issuance of certificate. (4) The certificate shall be valid only for the pay....