April 16, 2026
Submitted By: Shweta Verma
Form No. 126 (Earlier Form No. 15C/15D)- Frequently Asked Questions
Form No. 126 is a self-declaration and treaty-benefit request filed by a non-resident person specified in Rule 209, operating in India through a branch, to obtain a certificate from the Assessing Officer under section 395(1) of the Income-tax Act, authorising it to receive certain sums without deduction of tax at source (TDS)
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