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Relaxation from deduction of tax at higher rate under section 206AA

Rule 37BC - Rule - DEDUCTION OF TAX AT SOURCE - Income Tax - Rule 37BC - 1[37BC. .- (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 details and the documents specified in sub-ru .....

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