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15D Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax - Income Tax

1. 18/2021 - Dated: 16-3-2021 - Income Tax - Income-tax (5th Amendment) Rules, 2021 - New Rule 29BA. Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipien

1. Section 195 - Other sums - Income-tax Act, 1961
2. Rule 29B - Application for certificate authorising receipt of interest and other sums without deduction of tax - Income-tax Rules, 1962