In the Income-tax Rules, new Rule 29BA, has been introduced.(17.03.2021)

In the Income-tax Rules, new Rule 29BA, has been introduced whereby a person responsible for making payment to a Non-Resident or to a Foreign company any sum (other than salary) will have to make an application in Form No. 15E requesting to issue a certificate after determining the appropriate proportion of such sum which will be chargeable to tax in the case of the recipient and authorise the person to deduct income-tax on such appropriate proportion.

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