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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 pro .....

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le (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 coun .....

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