Remittance to non-resident requires an accountant's certificate verifying taxability, DTAA relief, TDS rate and remittance details. An independent accountant must certify remittances to non-residents on Form 15CB, verifying agreements and records to determine nature, amount, and the correct rate and amount of tax to be deducted; the certificate records beneficiary and bank details, gross/net amounts, whether grossed up, domestic taxability and any DTAA relief (with tax residency certificate), applicable DTAA article and TDS rate, categorisation of payment (royalties/fees/interest/dividend, business income, capital gains or other), actual TDS and remittance after deduction, PE connections, and any withholding orders, and must be signed by the accountant.