214 — 214. Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients

214. Application by payer for grant of certificate under section 395(2) or section 400(3) for determination of appropriate proportion of sum (other than salary), payable to non-resident, chargeable in case of recipients — This chunk pertains to the procedure for a payer to apply for a certificate under sections 395(2) or 400(3) of the Income Tax Act, 1961 for determining the appropriate proportion of a non-resident's ... — Rule 214 of IT2025