The CBDT has recently notified a new Rule 37BC in the Income tax Rules, 1962  vide Notification No – SO 2196(E) [NO.53/2016 (F.NO.370142/16/2016-TPL)], dated 24 June 2016, providing conditions for relaxation from deduction of tax at higher rate under section 206AA in case of non-resident deductees.  Kindly click on the below link for the details of the Notification –

CBDT notifies conditions for relaxation from TDS at higher rate under section 206AA in case of non-resident deductees who do not have PAN