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    <title>Income-tax (12th Amendment) Rules, 2013 - Furnishing of information by the person responsible for making payment to a non-resident, not being a company, or to a foreign company</title>
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    <description>Rule 37BB requires persons making payments to non-residents or foreign companies to furnish Form No.15CA electronically and provide a signed printout to the authorised dealer; small remittances use Part A, payments in the specified list not chargeable to tax use Part B, and other remittances use Part C which generally requires Form No.15CB from an accountant or an Assessing Officer&#039;s certificate/order under sections 197 or 195(2)/(3). The Director General (Systems) will set electronic procedures and authorised dealers may be asked to produce the printout for proceedings.</description>
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    <pubDate>Mon, 05 Aug 2013 00:00:00 +0530</pubDate>
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      <description>Rule 37BB requires persons making payments to non-residents or foreign companies to furnish Form No.15CA electronically and provide a signed printout to the authorised dealer; small remittances use Part A, payments in the specified list not chargeable to tax use Part B, and other remittances use Part C which generally requires Form No.15CB from an accountant or an Assessing Officer&#039;s certificate/order under sections 197 or 195(2)/(3). The Director General (Systems) will set electronic procedures and authorised dealers may be asked to produce the printout for proceedings.</description>
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