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    <title>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</title>
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    <description>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&#039;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.</description>
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      <description>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&#039;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.</description>
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