TaxTMI 
TaxTMI 
whether 15cb certificate is required if commission is paid to non resident agent .
15cb for foreign commission
03 Apr 2016 
3 Replies 
8531 Views Asked by
Form 15CB requirement for taxable payments above prescribed threshold; non-taxable commission to non resident may not need it.
Obligation to furnish a CA certificate in Form 15CB depends on whether the payment to a non resident agent is chargeable to tax in India and exceeds the prescribed threshold; if the commission is not taxable as income arising, accruing or received in India, Form 15CB is not required, although filing Form 15CA (Part D) for a non taxable transaction is appropriate. (AI Summary)
Obligation to furnish a CA certificate in Form 15CB depends on whether the payment to a non resident agent is chargeable to tax in India and exceeds the prescribed threshold; if the commission is not taxable as income arising, accruing or received in India, Form 15CB is not required, although filing Form 15CA (Part D) for a non taxable transaction is appropriate. (AI Summary)