Non-resident remittance reporting requires prescribed forms, electronic filing, authorised-dealer submission, exemptions, and quarterly statements for specified payments.

Rule 220 prescribes information reporting for payments to non-residents and foreign companies. Chargeable payments require Form No. 145 in the applicable part based on payment threshold and supporting certificate or order, while non-chargeable payments require Part D. Specified non-chargeable remittances, including qualifying individual, IFSC Unit, and listed RBI-purpose-code remittances, are exempt. The form must be filed electronically and submitted to the authorised dealer before remittance. Authorised dealers and eligible IFSC Units must furnish quarterly remittance statements in the prescribed forms.

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