Income-tax Rules, 2026 | Rule 220 of 333

Rule 220 - Information for payment to non-resident or foreign company

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 37BB

220Rule number

2267Local text characters

4Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Non-resident payment information furnishing. 220. (1) A person paying a non-resident (not being a company) or a foreign company any sum chargeable under the Act shall furnish: information in Part A of Form No. 145, where the payment or aggregate payments for the tax year do not exceed Rs 5,00,000; information in Part B, where they exceed Rs 5,00,000 and a certificate or order under section 395(1) or (2) has been obtained; and information in Part C, where they exceed Rs 5,00,000 and an accountant's certificate in Form No. 146 has been obtained (Part C is not required where Part B information has been furnished). (2) A person paying a non-resident (not being a company) or a foreign company a sum not chargeable under the Act shall furnish information in Part D of Form No. 145. (3) No information under sub-rule (2) is required where the remittance is made by an individual not requiring RBI prior approval under the Foreign Exchange Management Act, 1999 and its Current Account Transaction Rules, 2000; where made by a Unit of an International Financial Services Centre under section 147(1)(b); or where the remittance falls within a specified list of exempted payment categories. (4) Form No. 145 shall be furnished either electronically under digital signature (submitted to the authorised dealer before remittance), or electronically with a signed printout submitted to the authorised dealer before remittance, in each case per procedures specified under rule 332. (5) An income-tax authority may require the authorised dealer to furnish a copy of a Form No. 145 submitted under sub-rule (4)(b), for proceedings under the Act. (6) A quarterly statement of all remittances under sub-rules (1) to (3) shall be furnished by the authorised dealer in Form No. 147, or by a Unit of an International Financial Services Centre in Form No. 148, to the Director General of Income-tax (Systems), within fifteen days from the end of the relevant quarter. (7) For the purposes of this rule, "authorised dealer" means a person authorised under section 10(1) of the Foreign Exchange Management Act, 1999; "International Financial Services Centre" and "Unit" have the meanings assigned in sections 2(q) and 2(zc) respectively of the Special Economic Zones Act, 2005.

Local extract SHA-256: ddebb87e8e75f79bca51015f78aa21bc2725e49a05acaf0bb53c5e14e9155d5e. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 145 Form 146 Form 147 Form 148

Finin2min implementation framework

Trigger and scope

Determine whether the facts fall within the Rule heading and linked section. Verify commencement and the tax year involved.

Evidence and control

Preserve the return, statement, report, certificate, computation, source records and acknowledgement relevant to this Rule.

Consequence

Non-compliance may affect computation, exemption, deduction, procedural validity, reporting, recovery, appeal or penalty depending on the governing section.

Transaction application

Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.

Authority, consent and execution

Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.

Evidence and retention checklist

Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.

Limitation, forum and remedies

Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.

Cross-law overlays

Check the Income-tax Act, 2025, transition rules, relevant Schedule, tax treaty, Companies Act, GST, FEMA and accounting treatment where the transaction crosses regimes.

Finin2min Q&A

Is this page the notified Rule?

It contains a local statutory extract, but the linked official source and later amendments control.

What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point: www.incometaxindia.gov.in

Page source links

Notification No. 22/2026 / G.S.R. 198(E)

Rule use-check — filing, evidence and currentness

This rule page is a working reference for “Rule 220 - Information for payment to non-resident or foreign company”. Before using it, verify that the current rule/form text, effective date, portal schema and any amendment or corrigendum still match the transaction or filing period.

Before relying on this page

Confirm the relevant tax year / assessment-year transition and the governing Income-tax Act, 2025 provision.
Match the current notified form/rule with the live e-Filing utility, schema and instruction set; notification and portal availability are separate checks.
Retain computation, supporting schedules, acknowledgements and source documents used for every material field.

Current primary-source checkpoint

Verify against the current official source. Reviewed 22 August 2026; later amendments and portal releases can change the workflow.