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of <h1>Accountant's Certificate Form 15CB Updated for Compliance with Rule 37BB on International Transactions</h1> Form No. 15CB is a certificate issued by an accountant concerning the remittance of payments to a non-resident or foreign company, as per Rule 37BB of the Income Tax regulations. The form was updated by Notification No. 93/2015 effective from April 1, 2016, and was initially introduced by Notification No. 67/2013 on September 2, 2013. This document is used to certify the tax implications and compliance related to such international financial transactions.
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