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<h1>Rule 37BB: Submit Form 15CA for Non-Resident Payments; Different Parts for Various Amounts and Exemptions Explained.</h1> Rule 37BB of the Income Tax Rules, 1962, mandates the furnishing of information for payments to non-residents or foreign companies. For payments not exceeding five lakh rupees, information is provided in Part A of Form No. 15CA. For larger payments, Part B or C of Form No. 15CA is used, requiring a certificate from an Assessing Officer or an accountant. If payments are not chargeable under the Act, Part D of Form No. 15CA is used, unless exempted under specific conditions. Information must be electronically submitted and verified, with quarterly statements required from authorized dealers or financial service units.