CBDT has issued notification no. 53/2016 dated 24 June 2016 giving relaxation to Non-residents from furnishing PAN no. in India. For non resident not having permanent account number the provisions of section 206AA shall not apply in respect of payments in the nature of interest, royalty, fees for technical services and payments on transfer of any capital asset, if the deductee furnish the following details and documents to the deductor, namely:-

(i) name, e-mail id, contact number;

(ii) address in the country or specified territory outside India of which the deductee is a resident;

(iii) a certificate of his being resident in any country or specified territory outside India from the Government of that country or specified territory if the law of that country or specified territory provides for issuance of such certificate;

(iv) Tax Identification Number of the deductee in the country or specified territory of his residence and in case no such number is available, then a unique number on the basis of which the deductee is identified by the Government of that country or the specified territory of which he claims to be a resident.

Click here to download Notification 53/2016

Summary: W.e.f 24/06/2016 section 206AA of the Income-tax Act relating to requirement to furnish Permanent Account Number will not  apply to a non-resident, not being a company, or to a foreign company, in respect of payment of interest, royalty, fees for technical services and payments on transfer of any capital asset subject to condition of furnishing the details & documents mentioned above to deductor.