With effect from Assessment Year 2019-20, besides specifying the residential status, the assessee is required to provide additional information about his residential status, i.e., no. of days of stay in India, the jurisdiction of his residence, and tax identification number in case he is a non-resident.
Taxpayer Identification Number (TIN) is given in some countries as an identification number used for tax compliance and to assess the taxpayer by the revenue tax authorities in those countries.
The CBDT has clarified5 that where TIN has not been allotted to a non-resident person by his resident country, the non-resident can mention his passport number in place of TIN.