Application under section 195(2) for determination of the appropriate proportion chargeable to tax
Deduct only if the sum is chargeable, and then at the lower of the Act rate and the treaty rate, but the decision that nothing is chargeable is the payer's, taken at his own risk, and it has to be written down.
- 3 pages
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- 13 September 2026
What it covers
- 1Application under section 195(2) for determination of the appropriate proportion chargeable to taxon the client's letterhead
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On the letterhead of the payer
Date: [Date of the application]
To,
The Assessing Officer
International Taxation, [International Taxation Assessing Officer's ward or circle]
[International Taxation Assessing Officer's office address]
Subject: Application under section 195(2) of the Income-tax Act, 1961 for determination of the appropriate proportion of the sum payable to [name of the non-resident], a resident of [country], which is chargeable to tax in India — [Name of the applicant], PAN [Applicant's PAN], TAN [Applicant's TAN]