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Relaxation from TDS 20 where PAN is not available and from payment made to non-resident not being a company or a foreign company subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules 2016

Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules, 2016 - Income Tax - 53/2016 - Dated:- 24-6-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 53/2016 New Delhi, the 24th June, 2016 INCOME-TAX S.O. 2196 (E).- In exercise of the powers conferr .....

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the following rule shall be inserted, namely :- 37BC. Relaxation from deduction of tax at higher rate under section 206AA.- (1) In the case of a non-resident, not being a company, or a foreign company ( hereafter referred to as the deductee ) and not having permanent account number the provisions of section 206AA shall not apply in respect of payments in the nature of interest, royalty, fees for technical services and payments on transfer of any capital asset, if the deductee furnishes the deta .....

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r specified territory if the law of that country or specified territory provides for issuance of such certificate; (iv) Tax Identification Number of the deductee in the country or specified territory of his residence and in case no such number is available, then a unique number on the basis of which the deductee is identified by the Government of that country or the specified territory of which he claims to be a resident. 3. In the said rules, in Appendix II, in Form No. 27Q,- (a) in the second .....

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