Income-tax (14th Amendment) Rules, 2013 - Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company - 67/2013 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Payments to non-residents require electronic Form 15CA filing and, for larger sums, Form 15CB or an AO certificate before remittance. Rule 37BB requires persons making payments to non-resident individuals or foreign companies to furnish Part A of Form 15CA for small payments and Part B with Form 15CB or an Assessing Officer's certificate/order for larger payments; Form 15CA must be filed electronically and a signed printout submitted to the authorised dealer prior to remittance, with the Director General of Income-tax (Systems) responsible for procedures and a specified list of exempted remittance purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Payments to non-residents require electronic Form 15CA filing and, for larger sums, Form 15CB or an AO certificate before remittance.
Rule 37BB requires persons making payments to non-resident individuals or foreign companies to furnish Part A of Form 15CA for small payments and Part B with Form 15CB or an Assessing Officer's certificate/order for larger payments; Form 15CA must be filed electronically and a signed printout submitted to the authorised dealer prior to remittance, with the Director General of Income-tax (Systems) responsible for procedures and a specified list of exempted remittance purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
