Format pack, 3 formats · FV08-N1

Withholding on Payments to Non-residents, The Complete Method

One method, ten decisions, applied the same way to every rupee a client pays to a person outside India, so that the rate on the Form 146, the tax in the challan and the reasoning on the file are the same number for the same reason.

Length
7 pages
Blanks to fill
125
Files
Word and PDF
Law stated to
16 September 2026

The 3 formats inside

  1. 1Withholding determination file note, payment to a non-resident (master)s.393(2) ITA 2025 · Rule 22078 blanksOn its own₹149
  2. 2Gross-up computation sheet, tax borne by the payers.393(10) ITA 2025 (s.195A of the 1961 Act)28 blanksOn its own₹149
  3. 3Letter to a non-resident payee requesting tax documentss.393(2) · s.159 · Form 41 · s.397(2)26 blanksOn its own₹149

Read the opening

The first part of “Withholding determination file note, payment to a non-resident (master)”, 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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