TMI BlogApplication by a person for a certificate under section 195(2) and 195(7) of the Income-tax Act, 1961, for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipientX X X X Extracts X X X X X X X X Extracts X X X X ..... Name (iii) TAN (TAN is compulsory for application u/s 195) (iv) Status (Individual/Firm/Company/AOP/BOI, as the case may be) (v) Residential status (vi) Address (vii) E-mail ID (viii) Mobile Number 2. Details of the recipient: (i) PAN (if available) (ii) Name First name Middle name Last name (iii) Status (Individual/Firm/Company/AOP/BOI, as the case may be) (iv) Father s name (in case of an individual) First name Middle name Last name (v) Date of birth (in case of individuals) or date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TCS (x) Details of existing liabilities of recipient under the Income-tax Act or Wealth Tax Act, if available (xi) Whether the appropriate proportion of sum to be charged as income of the recipient is to be determined by applying a DTAA between India and the other country or without applying the DTAA? (Note: in case of applicability of DTAA fill up section no 5. In case of non-applicability of DTAA fill up section no 4.) With DTAA __Without DTAA__ 4. Taxability under the provisions of the Income-tax Act (without considering DTAA) (i) Is payment chargeable to tax in India as per the provisions of Income-tax Act (Tick) Yes __ No __ (ii) If not taxable, reasons thereof (iii) if taxable, the relevant section of the Act under which the payment is covered. (iv) A. If the payment is on account of business in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Tax liability on the chargeable sum under this head. (d) Justification of above tax liability. (e) Based on above at what rate tax is required to be deducted D. In case the payment is on account of Fee for technical services (FTS), please indicate (a)Nature of Payment (b) The amount of income chargeable to tax under this head. (c) Tax liability on the chargeable sum under this head. (d) Justification of above tax liability (e) Based on above at what rate tax is required to be deducted E. In case of Interest income (a) Nature of interest income (b) Pleas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tick) Yes ___No___ (b) If no, the reasons for the same (c) If yes, the nature of permanent establishment in India (d) The amount of income chargeable to tax under this head (e) Tax liability on the chargeable sum under this head (f) justification of above tax liability (g) Based on above at what rate tax is required to be deducted B. In case the payment is on account of capital gains, please indicate: (a) Whether such capital gains are liable to tax in India under the DTAA (Tick) Yes ___No___ (b) If no, the reasons for the same (c) if yes, then provide (I) Nature of asset and its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the DTAA (Tick) Yes ___No___ (b) if FTS is not taxable in India under the DTAA, then state (i) nature of payment (ii) whether there is Make Available clause in the treaty (Tick) Yes ___No___ (iii) if there is a claim for Make Available clause, whether such clause in FTS article is sought to be included in the DTAA through Most Favoured Nation Clause? (Tick) Yes ___No___ (iv) if answer to (iii) above is yes, whether notification regarding Make Available clause issued by Government of India (Tick) Yes ___No___ (v) If there is make available clause explain how that requirement is not satisfied (vi) If there is no make available clause explain how the payment is not FTS (c) if FTS is taxable in India under the DTAA , then state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (g) Based on above at what rate tax is required to be deducted (h) If not taxable, please furnish brief reasons thereof, specifying relevant article of DTAA 6. List of Documents to be uploaded: ( i) Relevant documents such as contract for sale of goods and/or provisions for services (if any), computation of capital gains, share purchase agreement, bank payment, details of cost of acquisition, contract note (if any), share certificate (if any), etc. (ii) Details of assessed/returned/estimated income of payee of preceding four previous years, if available (iii) Computation of estimated income chargeable to tax and Tax Liability of the previous year. (iv) Copy of Tax Residency Certificate and Form 10F (v) Documents in support of claim of applicability of sections 194LB/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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