Payments to non-residents require Form 15CA/15CB reporting, electronic filing with digital signature, and specified exemptions. Persons paying sums to non-residents or foreign companies must furnish information in Form No.15CA (Parts A-D as applicable) and, where required, obtain and furnish an accountant's certificate in Form No.15CB or an Assessing Officer certificate; specified categories of remittances are exempted from reporting. All filings and certificates must be furnished and verified electronically under prescribed procedures and digital-signature requirements, a signed printout is submitted to the authorised dealer before remittance, and quarterly electronic statements must be furnished by authorised dealers and certain payer-units.