Reporting by IFSC units: mandatory quarterly disclosure of remittances to non residents and foreign companies under amended rule. A Unit of an International Financial Services Centre is brought within rule 37BB and must furnish a quarterly electronic statement in Form No. 15CD for remittances to non residents or foreign companies. Authorised dealers file Form No. 15CC; IFSC Units file Form No. 15CD. Statements must be submitted under digital signature to the Principal Director General of Income tax (Systems) or the Director General of Income tax (Systems) or their authorised person within fifteen days from quarter end, following procedures, formats and standards specified by the designated systems authority, which also administers furnishing and verification of Forms 15CA/15CB/15CC/15CD.