Hi, I'm a citizen of India. I've authored books through Amazon. Now according to IRS United States, 30% of my royalty is being withheld by Amazon as tax. But according to US-INDIA tax treaty US revenues by Indians are eligible for reduced rate of US tax withholding.
So for applying that (W-8BEN FORM) I must provide ITIN. So I need to apply for ITIN but I'm not a resident of US and I've never been to US. So will I be eligible to apply for ITIN?

You ARE eligible to apply for an ITIN.

Get a memo from Amazon stating that you need the ITIN for proper withholding of taxes on your royalties, then submit the letter and Form W-7 to the IRS, and they should issue the ITIN without the requirement that you file a tax return.

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