Single format · FV08-D12-1

Withholding determination file note, interest to non-resident lender

A single format from the Tax on Cross-border Borrowing, Withholding, Treaty Rates, Thin Capitalisation and Transfer Pricing pack. ITA 2025 ss.393(2), 207, 159, 393(10), 397 · Rule 220.

Length
2 pages
Blanks to fill
58
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Withholding determination file note, interest to non-resident lenderITA 2025 ss.393(2), 207, 159, 393(10), 397 · Rule 22058 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

[Name of the firm] file note · Client: [Borrower] · TAN: [Borrower's TAN] · Loan: [LRN / TC ID] · Period: [Period of the interest payment]

1. Facts

Particular

Details

Lender; country of residence; legal form

[____]

Relationship with borrower (AE? related party?)

[____]

Instrument; currency; agreement / issue date

[ECB loan / bond / TC; USD; DD.MM.YYYY]

Interest rate; fees; payment dates; accrual practice

[____]

Who bears Indian tax

[Borrower (gross-up) / Lender]

Use of borrowed funds (India / business outside India)

[____]

9 more paragraphs and tables follow in the full format.

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