Furnishing of information for payment to a non-resident, not being a company, or to a foreign company

Furnishing of information for payment to a non-resident, not being a company, or to a foreign company https://www.taxtmi.com/acts?id=10424 Rule 37BB requires information reporting and, where applicable, certification for remittances to non-residents not being companies or to foreign companies. Taxable remittances are reported in Form No. 15CA, with Part A, Part B, or Part C applying according to the amount paid and the supporting certificate or order obtained; non-chargeable remittances are reported in Part D, subject to specified exemptions. The rule also prescribes electronic filing, submission to the authorised dealer before remittance, quarterly statements in Forms No. 15CC and 15CD, and system-based procedures for verification and administration. en-us Thu, 02 Apr 2009 07:46:06 +0530 Wed, 20 May 2026 16:17:14 +0530 TaxTMI RSS Generator Furnishing of information for payment to a non-resident, not being a company, or to a foreign company https://www.taxtmi.com/acts?id=10424 Rule 37BB requires information reporting and, where applicable, certification for remittances to non-residents not being companies or to foreign companies. Taxable remittances are reported in Form No. 15CA, with Part A, Part B, or Part C applying according to the amount paid and the supporting certificate or order obtained; non-chargeable remittances are reported in Part D, subject to specified exemptions. The rule also prescribes electronic filing, submission to the authorised dealer before remittance, quarterly statements in Forms No. 15CC and 15CD, and system-based procedures for verification and administration. Act-Rules Income Tax Thu, 02 Apr 2009 07:46:06 +0530 https://www.taxtmi.com/acts?id=10424