Those who make payments to NRIs are required by law to deduct TDS at the time of making the payment
I was a non-resident Indian (NRI) and had bought a policy from an Indian insurer before the Double Taxation Avoidance Agreement (DTAA) was enforced in 2015. After the implementation, the insurer asked for a DTAA certificate from authorities in Saudi Arabia, where I lived. Can a rule be applied like that? Also, do I need give a tax residency certificate (TRC) to avoid tax deducted at source (TDS) at 31.20%?