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of <h1>Units in IFSC Must File Form 15CD Quarterly for Remittance Details Under Section 80LA of Income Tax Act</h1> Form 15CD is a quarterly statement required by units of an International Financial Services Centre under section 80LA of the Income Tax Act. It details remittances made during a specific financial quarter. The form requires information about the unit, including its name, PAN, tax deduction/collection account number, status, residential status, and contact details. It also requires details of the remitter and remittee, including their names, PAN or Aadhar numbers, addresses, countries of residence, remittance amounts, and purposes. The form includes a declaration by the responsible party affirming the accuracy of the information and acknowledging potential penalties for non-compliance.
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