Form 184 Income Tax Rules 2026 pdf download and Key points
FORM NO. 184
[See rule 293]
Form of nomination/modifying nominations for provident/gratuity fund
1. Purpose: Certificate for Nil Deduction of Tax
Form 184 is used to apply for a certificate under Section 395 of the 2025 Act, authorizing the payer to make payments to a non-resident without any deduction of tax at source. This is typically used when the non-resident’s total income in India is expected to be below the taxable limit or is fully exempt under a DTAA.
2. Eligibility and Use Case
Who files it: Non-residents (including individuals, firms, and AOPs) who are not companies.
Common Scenarios: * Income is exempt under a specific treaty article (DTAA).
The non-resident has brought forward losses in India that offset the current year’s income.
The income is not “deemed to accrue or arise in India” under the new nexus rules.
3. Core Information Required
TRC & No-PE Declaration: You must provide details of the Tax Residency Certificate from the home country and a formal declaration that the non-resident does not have a Permanent Establishment (PE) or a Fixed Place of Business in India.
Income Specifics: Nature of income (e.g., Royalty, FTS, Interest) and the specific agreement under which the payment is being received.
Payer Details: Name, TAN, and PAN of the Indian entity making the payment.
Threshold Limit: The specific amount of payment for which the Nil certificate is being requested.
4. Documentation for Your Practice
As a CA, when filing Form 184 for a client, the following attachments are generally mandatory:
Tax Residency Certificate (TRC).
Form 10F (or the updated equivalent information now integrated into the 2026 portal).
Detailed Computation of Income showing why the tax liability is Nil.
Copies of relevant contracts or purchase orders with the Indian deductor.
5. Processing and Validity
AO’s Review: The Assessing Officer (AO) reviews the “Nil” claim. If satisfied that the income is not taxable, they issue the certificate electronically.
Validity: The certificate is valid only for the Tax Year in which it is issued and only for the amount and payer specified.
Impact on Payer: The Indian payer must keep a copy of this certificate to justify non-deduction during their own TDS compliance audits.
Comparison for Satbir Singh & Associates
| Feature | Old Framework (1961 Act) | New Framework (2025 Act) |
| Form Number | Form 13 | Form 184 |
| Tax Rate | Variable (Lower/Nil) | Nil (0%) only |
| Applicability | Combined for all | Specifically Non-Resident (Non-Corporate) |