US Withholding and W-8BEN-E / Form 10F

As a condition to payment, Vendor shall furnish to Client a properly completed and executed IRS Form W-8BEN-E (or successor form) establishing Vendor's status as a non-United States person and, where Vendor claims benefits under the Treaty, the applicable Treaty position, together with such additional documentation as Client reasonably requires to substantiate that position, which may include an Indian Tax Residency Certificate and Form 10F (as required to claim Treaty benefits). Vendor shall promptly provide an updated form upon any change in circumstances and upon expiry. If Vendor fails to provide a valid Form W-8BEN-E, Client may be required under applicable United States law (IRC s.1441; s.1442) to withhold United States tax (including at the default backup or statutory rate) from payments to Vendor, and any such withholding shall be treated as paid to Vendor for purposes of this Agreement. Client shall reasonably cooperate to allow Vendor to claim available Treaty benefits and shall, on request, provide documentation of amounts withheld and remitted. Each party bears its own income taxes; nothing in this clause shifts Vendor's income-tax liability to Client.