TDS would not be deducted at a higher rate if the Non Resident Individuals does not hold PAN number for the payment which are in the following nature:

1. Interest
2. Royalty
3. Fee for Technical Services
4. Trabsfer of Capital Assets

and such Non Resident Individual furnishes the following information:

1. Name
2. E-mail
3. Contact Number
4. Address
5. Tax residency certificate
6. Unique Tax Identification number of such person in his country of tax residence