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Chapter 3 - Indian, also known as Section 195 of the Income Tax Act, pertains to the deduction of tax at source from payments made to non-residents.
Any person making payment to a non-resident individual or entity is required to file Chapter 3 - Indian.
Chapter 3 - Indian can be filled out by obtaining a Tax Deduction and Collection Account Number (TAN) and using Form 15CA and 15CB while making the payment.
The purpose of Chapter 3 - Indian is to ensure that tax is deducted at source when making payments to non-residents in order to comply with tax regulations.
The information required to be reported on Chapter 3 - Indian includes details of the payment, recipient, tax deduction details, and other relevant information.
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