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of <h1>Understanding Rule 37BB: Form 15CA Submission Requirements for Payments to Non-Residents Under Income Tax Act, 1961</h1> Under Rule 37BB of the Income Tax Act, 1961, any person responsible for making payments to a non-resident or foreign company must submit Form 15CA if the sum is taxable. For payments up to Rs. 5 lakh in a financial year, Part A of Form 15CA is required. For payments exceeding Rs. 5 lakh, Part B is needed after obtaining a certificate from the Assessing Officer, or Part C after obtaining Form 15CB from an accountant. If the payment is not taxable under the Act, Part D of Form 15CA must be completed.
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