https://www.taxtmi.com/manuals?id=2517 Deduction applies to income of Offshore Banking Units in SEZs and approved IFSC units from specified banking, SEZ related business and certain aircraft/ship leasing, subject to time limited exemption regimes and statutory amendments. Eligible assessees include scheduled and foreign banks with OBUs and IFSC units. Claimants must file a CA certificate in Form 10CCF and attach permission records with the return. Quarterly electronic remittance statements for payments to non residents or foreign companies must be submitted by authorised dealers in Form 15CC and by IFSC units in Form 15CD to the tax systems authorities as prescribed under the rules. en-us Tue, 21 Mar 2023 16:34:00 +0530 Fri, 18 Apr 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2517 Deduction applies to income of Offshore Banking Units in SEZs and approved IFSC units from specified banking, SEZ related business and certain aircraft/ship leasing, subject to time limited exemption regimes and statutory amendments. Eligible assessees include scheduled and foreign banks with OBUs and IFSC units. Claimants must file a CA certificate in Form 10CCF and attach permission records with the return. Quarterly electronic remittance statements for payments to non residents or foreign companies must be submitted by authorised dealers in Form 15CC and by IFSC units in Form 15CD to the tax systems authorities as prescribed under the rules. Manuals Income Tax Tue, 21 Mar 2023 16:34:00 +0530 https://www.taxtmi.com/manuals?id=2517