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of <h1>Income-tax Rules Amended: Rule 37BB Requires Form 15CA/15CB for Payments to Non-Residents Over INR 50,000 Annually</h1> The Income-tax (14th Amendment) Rules, 2013, effective from October 1, 2013, amend the Income-tax Rules, 1962, specifically replacing Rule 37BB. It mandates that individuals responsible for payments to non-residents or foreign companies, which are taxable, must provide information using Form No. 15CA. For payments exceeding INR 50,000 or aggregating over INR 250,000 annually, additional certification via Form No. 15CB from an accountant or an Assessing Officer is required. The information must be submitted electronically and a signed printout provided to the authorized dealer before payment. Certain specified payments are exempt from these requirements.
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