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<h1>New Income-Tax Rules: Form 15CA Required for Payments to Non-Residents; Rule 37BB Revised, Effective October 2013</h1> The Income-tax (12th Amendment) Rules, 2013, effective from October 1, 2013, revises Rule 37BB of the Income-tax Rules, 1962. It mandates that individuals responsible for payments to non-residents or foreign companies must furnish specific information using Form No. 15CA. The form varies based on the payment amount and taxability, requiring either Part A, B, or C. Part C necessitates a certificate from an accountant or the Assessing Officer. The information must be submitted electronically and a signed printout provided to the authorized dealer. The Director General of Income-tax (Systems) will oversee data security and administration.