REQUIREMENT OF FORM 15CB

[PANKAJ GUPTA]

Dear Sir,

Please let me know applicability of Form 15CB taken from Chartered Accountant. whether this certificate required only in case of foreign remittance related to income chargeable to tax in India  or this is applicable for all foreign remittances including import of goods.

Please let me know whether Form CA to be filled online in case of foreign remittances which covered under chargeable to tax in India or this to be filled up in all foreign remittances.

Please clarify the same keeping in view that we are company registered in India and we have to make foreign remittance to foreign company.

Regards

Pankaj Gupta

Faridabad

M-9212401641

AI Summary

Requirement of Form 15CB: CA certification required for foreign remittance taxability; Form 15CA filed online subsequently.
A chartered accountant must certify the tax character of a foreign remittance via Form 15CB, including determinations for import payments, because statutory exemptions are limited; thereafter Form 15CA must be filed online for all foreign remittances, with the CA certificate serving as supporting documentation.