Single format · FV08-G7-1

Withholding file note, software, SaaS or cloud payment to a non-resident

A single format from the Royalty, Technology, Software and Cloud Payments Abroad pack. s.393(2) · s.159 · Rule 220 · ITA 2025.

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

What it covers

  1. 1Withholding file note, software, SaaS or cloud payment to a non-residents.393(2) · s.159 · Rule 220 · ITA 202558 blanks

Read the opening

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

Internal file note supporting Form 145 / Form 146 — to be completed before the certificate is signed

WITHHOLDING FILE NOTE

Particulars

Details

Payer (name, PAN, TAN)

[____]

Payee (name, country of residence, PAN / TIN)

[____]

Related party?

[Yes — relationship / No]

Agreement (title, date, term)

[____]

Invoice no., date, amount, currency

[____]

Date of credit in books; proposed date of payment

[____]

Tax year

[2026-27]

15 more paragraphs and tables follow in the full format.

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