Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Non-resident remittance reporting under rule 37BB requires Form 15CA, supporting certificates, and electronic compliance before payment. Rule 37BB requires information reporting and, where applicable, certification for remittances to non-residents not being companies or to foreign companies. Taxable remittances are reported in Form No. 15CA, with Part A, Part B, or Part C applying according to the amount paid and the supporting certificate or order obtained; non-chargeable remittances are reported in Part D, subject to specified exemptions. The rule also prescribes electronic filing, submission to the authorised dealer before remittance, quarterly statements in Forms No. 15CC and 15CD, and system-based procedures for verification and administration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-resident remittance reporting under rule 37BB requires Form 15CA, supporting certificates, and electronic compliance before payment.
Rule 37BB requires information reporting and, where applicable, certification for remittances to non-residents not being companies or to foreign companies. Taxable remittances are reported in Form No. 15CA, with Part A, Part B, or Part C applying according to the amount paid and the supporting certificate or order obtained; non-chargeable remittances are reported in Part D, subject to specified exemptions. The rule also prescribes electronic filing, submission to the authorised dealer before remittance, quarterly statements in Forms No. 15CC and 15CD, and system-based procedures for verification and administration.
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