no PE documentは、インドにPE（恒久的施設）がないことを宣言するデクラレーション（Wordファイル1ページ程度）に 署名したものを共有してほしいというリクエストかと存じますので、 下記にて含めるべき内容を抜粋いたしますので、ひとつ参考になりますと幸いです。

Declaration : No PE in India

Sir, The Following letter is given to satisfy your country’s income tax law requirements. In terms of requirements of Indian Income tax Act and Rules, we wish to clarify that

a) We are a company based in _______________________ (Country).

b) The income from business with you is taxable in ______________________. We are a regular Income tax assessee in our country as per our rules. Our Income Tax Registration number in our country is _____________.

c) We do not have any Permanent Establishment in India [either through self or agent], (as defined under the Section 92F(iiia) of the Income Tax Act).

d) Hence, we affirm that our income neither accrues in India, nor arises in India, from a Permanent Establishment / Business Connection in India.

e) We shall hold you indemnified, if in future, anything is found contrary to the above and your company faces any issues in Indian income taxes for non-deduction of tax.