Tax deduction on remittances requires electronic Form 15CA/15CB filing with accountant certificate before payments to non-residents. Payors must electronically file an undertaking (Form 15CA) and obtain an accountant's certificate (Form 15CB) to determine tax withholding on remittances to non-residents. The accountant must be a chartered accountant or equivalent auditor. The undertaking is uploaded, printed with a system acknowledgement, signed by an authorised signatory, and submitted in duplicate with the accountant's certificate to the authorised dealer, who forwards copies to the assessing officer. If an assessing officer's certificate specifying deduction exists, the accountant's certificate is not required but the undertaking and AO certificate must be submitted.
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.
Tax deduction on remittances requires electronic Form 15CA/15CB filing with accountant certificate before payments to non-residents.
Payors must electronically file an undertaking (Form 15CA) and obtain an accountant's certificate (Form 15CB) to determine tax withholding on remittances to non-residents. The accountant must be a chartered accountant or equivalent auditor. The undertaking is uploaded, printed with a system acknowledgement, signed by an authorised signatory, and submitted in duplicate with the accountant's certificate to the authorised dealer, who forwards copies to the assessing officer. If an assessing officer's certificate specifying deduction exists, the accountant's certificate is not required but the undertaking and AO certificate must be submitted.
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