Conditions under section 397(2)(c) for non applicability of deduction of tax at higher rate, in case of non-residents - Rule 217 (New) / Rule 37BC (Old)

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.... 2026. Rule 37BC of Income Tax Rules,1962. Rule 217(1) - Relaxation from higher - rate deduction where PAN is not available A non-resident individual/entity other than a company, or a foreign company, who does not have a PAN is permitted to avoid the higher-rate TDS mechanism under section 397(2)(b)(i), provided the details and the documents as specified in sub-rule (2) are furnished....