Single format · FV08-J3-3

Withholding file note, payments to a non-resident director

A single format from the Remuneration, Sitting Fees and Reimbursements to Non-resident Directors pack. s.393(2) · s.159 · DTAA directors' fees article.

Length
2 pages
Blanks to fill
43
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Withholding file note, payments to a non-resident directors.393(2) · s.159 · DTAA directors' fees article43 blanks

Read the opening

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

Prepared by the firm / CFO; reviewed by the engagement partner; refreshed each tax year and on any change in facts

FILE NOTE — TAX WITHHOLDING ON PAYMENTS TO [Non-resident director's name], NON-RESIDENT DIRECTOR — TAX YEAR [2026-27]

1. Parties. Payer: [Company], PAN [Company's PAN], TAN [Company's TAN]. Payee: [Non-resident director's name], nationality [Director's nationality], resident of [country] for tax purposes, TIN [Director's tax identification number abroad], PAN [____ / none].

11 more paragraphs and tables follow in the full format.

More in RBI, FEMA & Cross-border