Conditions under section 397(2)(c) for non-application of deduction of tax at higher rate, in case of non-residents

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....ng a company, or a foreign company (the deductee), where such deductee does not have a Permanent Account Number, in respect of payments in the nature of interest, royalty, fees for technical services, dividend and payments on transfer of any capital asset, if the deductee furnishes the details and the documents specified in sub-rule (2) to the deductor. (2) The details and documents referred to....