<h1>Remittances to non-residents must be reported on Form 15CA with applicable TDS, DTAA disclosures, and supporting certificates.</h1> Form No. 15CA requires remitters to furnish detailed particulars for payments to non-residents or foreign companies, including remitter and recipient identifiers, bank and remittance data, amounts before and after TDS, TDS rate and date, and purpose codes; different Parts (A-D) apply depending on remittance thresholds and whether an Assessing Officer's order or an accountant's certificate (Form 15CB) is obtained. The form also requires disclosure of taxability under domestic law and any claimed DTAA relief, accompanying tax residency certificates and DTAA article details, and a verified declaration undertaking payment of any tax, interest or penalty if tax is not properly deducted or paid.