Furnishing of information for payment to a non-resident, not being a company, or to a foreign company - Rule 220 (New) / Rule 37BB (Old) https://www.taxtmi.com/manuals?id=8010 For payments chargeable to tax, Form No. 145 must be furnished in Part A where aggregate payments during the tax year do not exceed Rs. 5 lakh; in Part B where payments exceed that threshold and an Assessing Officer's certificate or order is obtained; or in Part C where payments exceed the threshold and an accountant's certificate in Form No. 146 is obtained. Non-chargeable payments require disclosure in Part D, subject to specified exemptions. Authorised dealers and eligible IFSC Units must furnish quarterly remittance statements within 15 days after the relevant quarter. en-us Fri, 07 Aug 2026 18:40:00 +0530 Sat, 29 Aug 2026 12:47:00 +0530 TaxTMI RSS Generator Furnishing of information for payment to a non-resident, not being a company, or to a foreign company - Rule 220 (New) / Rule 37BB (Old) https://www.taxtmi.com/manuals?id=8010 For payments chargeable to tax, Form No. 145 must be furnished in Part A where aggregate payments during the tax year do not exceed Rs. 5 lakh; in Part B where payments exceed that threshold and an Assessing Officer's certificate or order is obtained; or in Part C where payments exceed the threshold and an accountant's certificate in Form No. 146 is obtained. Non-chargeable payments require disclosure in Part D, subject to specified exemptions. Authorised dealers and eligible IFSC Units must furnish quarterly remittance statements within 15 days after the relevant quarter. Manuals Income Tax Fri, 07 Aug 2026 18:40:00 +0530 https://www.taxtmi.com/manuals?id=8010