Can Non Resident Prevent TDS on Income?

Yes !Section 195 of the I T Act  payment of“any sum” to a non resident which is taxable under I T Act has to be done only after  deduction of tax at source from such sums. However, sub-section 3 of section 195 has provided that tax may not be deducted on payment of such sums provided A.O grants a certificate for non deduction of tax on fulfillment of certain condition given in Rule 29B of I T Rule. Thus , there is a clear provison under which a non resident , if fulfills conditions given there in , can get tax relief. However, it should be noted that  this facility is restricted to Non Resident persons involved in business or profession in India through a branch .

What are the conditions for grant of Non Deduction Certificate?
However , certain conditions has to be fulfilled as per Rule 29B(2) for grant of such exemption certificate. The said conditions given in Rule 29B(2) are(i) The sums received is any sum other thaninterest or dividend in case of non resident other than a banking company

(ii) the person concerned has been regularly assessed to income-tax in India and
(iii) He has furnished the returns of income for all assessment years for which such returns became due on or before the date on which the application under sub-rule (1) is made;
(iv) he is not in default or deemed to be in default in respect of any tax (including advance tax and tax payable under section 140A), interest, penalty, fine, or any other sum payable under the Act;
(v) he has not been subjected to penalty under clause (iii) of sub-section (1) of section 271;
(vi) He has been carrying on business or profession in India continuously for a period of not less than five years immediately preceding the date of the application, and
(vii) the value of the fixed assets in India of such business or profession as shown in his books for the previous year which ended immediately before the date of the application or, where the accounts in respect of such previous year have not been made up before the said date, the previous year immediately preceding that year, exceeds fifty lakhs of rupees.