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    <description>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&#039;s order/certificate or an accountant&#039;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.</description>
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