Single format · FV08-N1-1

Withholding determination file note, payment to a non-resident (master)

A single format from the Withholding on Payments to Non-residents, The Complete Method pack. s.393(2) ITA 2025 · Rule 220.

Length
3 pages
Blanks to fill
78
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Withholding determination file note, payment to a non-resident (master)s.393(2) ITA 2025 · Rule 22078 blanks

Read the opening

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

Internal file note — [Name of the firm]. To be completed before the Form 146 is signed and kept with the remittance file for eight years.

WITHHOLDING DETERMINATION — PAYMENT TO A NON-RESIDENT

Client: [Name of the company] · PAN [Client company's PAN] · TAN [Client company's TAN]
Payee: [Non-resident payee's name] · Country of residence [Payee's country of residence] · PAN [____ / not allotted] · TIN [Payee's tax identification number (TIN)]
Tax year: [2026-27] — Income-tax Act 2025 [or: credit/payment on or before 31.03.2026 — 1961 Act]
Prepared by: [Prepared by] · Reviewed by: [Partner] · Date: [Date of the file note]

17 more paragraphs and tables follow in the full format.

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