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<h1>Penalty under Section 271-I: failure to furnish accurate Form 15CA/15CB/15CC for non resident payments attracts liability.</h1> Liability attaches to the person responsible for payments to a non-resident who omits to furnish, or furnishes inaccurate, information in Form 15CA, Form 15CB or Form 15CC, creating a compliance penalty targeted at accurate reporting of cross-border payments.