Remittances to non-residents must be reported electronically via Form 15CA, with accountant certification for chargeable payments. Rule 37BB requires persons making payments to non-residents or foreign companies to furnish Form No.15CA electronically and provide a signed printout to the authorised dealer; small remittances use Part A, payments in the specified list not chargeable to tax use Part B, and other remittances use Part C which generally requires Form No.15CB from an accountant or an Assessing Officer's certificate/order under sections 197 or 195(2)/(3). The Director General (Systems) will set electronic procedures and authorised dealers may be asked to produce the printout for proceedings.