Claiming TDS

Hello Friends !

I have queries regarding claiming of TDS by foreigners

For Eg:

1. If an Indian entity deducts TDS while making payment to a foreign entity, what will be the procedure followed by the foreign entity to claim TDS so deducted by the Indian entity?

2. If a foreign entity deducts TDS while making payment to Indian entity, what will be the procedure followed by the Indian entity to claim TDS so deducted by the foreign entity? (viceversa of the 1st one)

Kindly refer Circulars/ Notifications pertaining to the above.

Thanks in advance

<<Vishal>>