Consular receipts exemption: diplomatic missions may submit only a self-certified Form 15CA; no accountant certificate required. Consular receipts remitted abroad by diplomatic missions are exempt from tax and thus require only a self-certified undertaking in Form 15CA to the remitting bank; no accountant's or Assessing Officer certificate (Form 15CB) is necessary. The mission must electronically upload remittance details, print and sign the acknowledged Form 15CA (signed by the Head of Mission or an authorized officer), and submit the duplicate to the Reserve Bank of India/authorized dealer, which will forward a copy to the concerned Assessing Officer.
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.
Consular receipts exemption: diplomatic missions may submit only a self-certified Form 15CA; no accountant certificate required.
Consular receipts remitted abroad by diplomatic missions are exempt from tax and thus require only a self-certified undertaking in Form 15CA to the remitting bank; no accountant's or Assessing Officer certificate (Form 15CB) is necessary. The mission must electronically upload remittance details, print and sign the acknowledged Form 15CA (signed by the Head of Mission or an authorized officer), and submit the duplicate to the Reserve Bank of India/authorized dealer, which will forward a copy to the concerned Assessing Officer.
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