The Government has clarified that while remitting consular receipts abroad, diplomatic missions in India will be required to submit only a self certified undertaking in Form No 15CA to the remitter bank and they are not required to obtain a certificate from an accountant / certificate of Assessing officer in Form 15CB.  A circular No.9 of 2009 to this effect was issued by Central Board of Direct Taxes, here today. In terms of Article 28 of schedule to section 2 of the Diplomatic Relations (Vienna Convention) Act, 1972, the fees and charges levied by a diplomatic mission in the course of its official duties are exempt from all dues and taxes.

            The procedure for furnishing information regarding remittances of consular receipts by diplomatic missions in India will be as follows:-

Ø       The diplomatic mission will access the website to electronically upload the remittance details to the Income-tax Department in Form 15CA.

Ø       The diplomatic mission will then take a print out of this filled up Form 15CA bearing an acknowledgement number generated by the system and sign it. Form 15CA  can be signed by the Head of the mission or by an officer of the mission so authorized by the Head of the mission.

Ø       The duly certified Form 15CA will be submitted in duplicate to the Reserve Bank of India / authorized dealer.  The Reserve Bank of India / authorized dealer will in turn forward a copy of the undertaking to the Assessing Officer concerned.

The procedure for furnishing information regarding remittances being made to non-residents was earlier revised w.e.f. 1^st July, 2009 vide Circular No. 4 / 2009 dated 29^th June, 2009 to upload such transactions electronically.

Diplomatic missions: self certified Form 15CA suffices for consular remittances; Form 15CB not required under exemption. Diplomatic missions remitting consular receipts abroad must submit a self certified Form 15CA to the remitting bank and are not required to obtain Form 15CB; this rests on the exemption for mission fees and charges under Article 28 of the schedule to section 2 of the Diplomatic Relations (Vienna Convention) Act. Missions must upload remittance details electronically in Form 15CA, print and sign the acknowledged form, submit it in duplicate to the Reserve Bank of India or an authorized dealer, which will forward a copy to the Assessing Officer.