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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

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..... 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 conferred by clause (ii) of sub-section (7) of section 206AA , read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Inc .....

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..... furnishes the details and the documents specified in sub-rule (2) to the deductor. (2) The deductee referred to in sub-rule (1), shall in respect of payments specified therein, furnish the following details and documents to the deductor, namely :- (i) name, e-mail id, contact number; (ii) address in the country or specified territory outside India of which the deductee is a resident; ( .....

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..... ,- (i) in the column 717, in the column heading, after the letters and words PAN of the deductee , the brackets, words and figure [ see Note 5] shall be inserted; (ii) after column 734, the following shall be inserted, namely :- Email ID of deductee Contact number of deductee Address of deductee in country of residence Ta .....

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..... (B) after point 4 and below the Table, the following point shall be inserted namely:- 5. In case of deductees covered under rule 37BC, PAN NOT AVAILABLE should be mentioned. . [ F.No.370 142/16/2016-TPL] (LAKSHMI NARAYANAN) UNDER SECRETRAY (TAX POLICY AND LEGISLATION) Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Secti .....

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