TaxTMI 
TaxTMI 
Application by a person for a certificate under section 395(2) and 400(3) 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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.... Name of country of residence (drop down) 14. Address of recipient in country of Residence (refer Note 2) 15. Email id 16. Contact number Country Code Number Part B: Particulars of transaction 1. Country to which remittance is to be made (drop down) 2. Details of remittances (select one or more) Nature of remittance Amount to be remitted Proposed date of payment (dd/mm/yyyy) In foreign currency In Rs. Royalty Fees for technical services Dividend Interest Business income Capital gains Any other (please specify) 3. Tax year for which certificate is requested 4. In case the payment is net of taxes, whether tax payable, if any would be grossed up as per section 393(10)? Yes/No 5. Details of previous certificates obtained under section 395(2) for the same transaction Certificate Number Date of issuance o....
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....he chargeable income C. In case the payment is on account of Royalty, please indicate: (a) Nature of Royalty payment (select one) Consideration for-- (i) the transfer of all or any rights (including the granting of a licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or trade mark or similar property (iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property (iv) the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill (v) the use or right to use any industrial, commercial or scientific equipment but not including the amounts referred to in section 61 (vi) the transfer of all or any rights (including the granting of a licence) in respect of any copyright, literary, artistic or scientific work including films or video tapes for use in connection with television or tapes for use in connection with r....
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....e DTAA (ii) Whether copy of Tax Residency Certificate and Form No. 41 enclosed Yes/No A. If the payment is on account of business income, please indicate: (a) Whether such business income is liable to tax in India under the DTAA Yes/No (b) If no, the reasons for the same (refer Row No. 7 of Part E) (c) If yes, nature of permanent establishment in India (d) Amount of income chargeable to tax (refer Row No. 8 of Part E) (e) Article of relevant DTAA under which the payment is chargeable to tax (e) Rate at which tax is required to be deducted as per DTAA (f) Tax liability on the chargeable income B. In case the payment is on account of capital gains, please indicate: (a) Whether such capital gains are liable to tax in India under the DTAA Yes/No (b) If no, the reasons for the same (refer Row No. 7 of Part E) (c) if yes, then provide-- (i) Nature of asset and its location (ii) Amount of long-te....
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....ded in the DTAA through Most Favored Nation Clause? (iv) if answer to (iii) above is yes, whether notification regarding "Make Available" clause issued by Government of India Yes/No (v) If there is "Make available" clause explain how that requirement is not satisfied (vi) If there is no "Make available" clause explain how the payment is not FTS (e) if FTS is taxable in India under the DTAA, then state (i) Nature of fee for technical services (ii) Amount of income chargeable to tax (refer Row No. 8 of Part E) (iii) Rate at which tax is required to be deducted (iv) Tax liability on the chargeable amount based on (iii) above E. In case of Interest income (a) Is the recipient the beneficial owner of the interest income paid or to be paid Yes/No (b) Whether such interest income is attributable to permanent establishment in India Yes/No (c) Whether such interest is liable to tax in India? Yes/No (d) if no, give reasons along with nature o....