Payments to non-residents require Form 15CA/15CB filing, electronic verification and quarterly Form 15CC by authorised dealers. The substituted rule 37BB requires the person responsible for paying sums to non-residents or foreign companies to furnish information in Parts A-D of Form 15CA depending on taxability and amount, with Parts B and C conditioned on obtaining respectively an Assessing Officer's order/certificate or an accountant's certificate in Form 15CB; certain non-taxable remittances are exempted from filing where RBI approval is not required or the payment falls within a specified purpose-code list. Form 15CB must be furnished and verified electronically.