Income Tax Act, 2025
Section 8: Ins. by Act 36 of 1989, s. 23 (w.e.f. 11987).
8. Ins. by Act 36 of 1989, s. 23 (w.e.f. 11987).
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1[Provided further that no such deduction shall be made in respect of any dividends referred to
in section 115-O.]
Explanation 2[1].—For the purposes of this section, where any interest or other sum as aforesaid is
credited to any account, whether called “Interest payable account” or “Suspense account” or by any other
name, in the books of account of the person liable to pay such income, such crediting shall be deemed to
be credit of such income to the account of the payee and the provisions of this section shall apply
accordingly.]
3[Explanation 2.—For the removal of doubts, it is hereby clarified that the obligation to comply with
sub-section (1) and to make deduction thereunder applies and shall be deemed to have always applied and
extends and shall be deemed to have always extended to all persons, resident or non-resident, whether or
not the non-resident person has—
(i) a residence or place of business or business connection in India; or
(ii) any other presence in any manner whatsoever in India.]
(2) Where the person responsible for paying any such sum chargeable under this Act (4[other than
salary]) to a non-resident considers that the whole of such sum would not be income chargeable in the
case of the recipient, he may make an application to the 5[Assessing Officer] to determine, 6[by general or
special order], the appropriate proportion of such sum so chargeable, and upon such determination, tax
shall be deducted under sub-section (1) only on that proportion of the sum which is so chargeable.
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8[(3) Subject to rules made under sub-section (5), any person entitled to receive any interest or other
sum on which income-tax has to be deducted under sub-section (1) may make an application in the
prescribed form to the 5[Assessing Officer] for the grant of a certificate authorising him to receive such
interest or other sum without deduction of tax under that sub-section, and where any such certificate is
granted, every person responsible for paying such interest or other sum to the person to whom such
certificate is granted shall, so long as the certificate is in force, make payment of such interest or other
sum without deducting tax thereon under sub-section (1).
(4) A certificate granted under sub-section (3) shall remain in force till the expiry of the period
specified therein or, if it is cancelled by the 5[Assessing Officer] before the expiry of such period, till such
cancellation.
1. Ins. by Act 32 of 2003, s. 80 (w.e.f. 12003). Earlier the proviso was omitted by Act 20 of 2002, s. 80 (w.e.f. 12002)
which was inserted by Act 26 of 1997, s. 49 (w.e.f. 11997).
2. The Explanation renumbered as Explanation 1 thereof by Act 23 of 2012, s. 77 (w.r.e.f. 11962).
and to make deduction thereunder applies and shall be deemed to have always applied and
extends and shall be deemed to have always extended to all persons, resident or non-resident, whether or
not the non-resident person has—
a residence or place of business or business connection in India; or
any other presence in any manner whatsoever in India.]
Where the person responsible for paying any such sum chargeable under this Act (4[other than
salary]) to a non-resident considers that the whole of such sum would not be income chargeable in the
case of the recipient, he may make an application to the 5[Assessing Officer] to determine, 6[by general or
special order], the appropriate proportion of such sum so chargeable, and upon such determination, tax
shall be deducted under sub-section
only on that proportion of the sum which is so chargeable.
7* * * * *
8[
Subject to rules made under sub-section
may make an application in the
prescribed form to the 5[Assessing Officer] for the grant of a certificate authorising him to receive such
interest or other sum without deduction of tax under that sub-section, and where any such certificate is
granted, every person responsible for paying such interest or other sum to the person to whom such
certificate is granted shall, so long as the certificate is in force, make payment of such interest or other
sum without deducting tax thereon under sub-section
A certificate granted under sub-section
shall remain in force till the expiry of the period
specified therein or, if it is cancelled by the 5[Assessing Officer] before the expiry of such period, till such
cancellation.
1. Ins. by Act 32 of 2003, s. 80 (w.e.f. 12003). Earlier the proviso was omitted by Act 20 of 2002, s. 80 (w.e.f. 12002)
which was inserted by Act 26 of 1997, s. 49 (w.e.f. 11997).
2. The Explanation renumbered as Explanation 1 thereof by Act 23 of 2012, s. 77 (w.r.e.f. 11962).