Furnishing of information for payment to a non-resident, not being a company, or to a foreign company-Rule 220/ Rule 37BB

Furnishing of information for payment to a non-resident, not being a company, or to a foreign company-Rule 220/ Rule 37BB https://www.taxtmi.com/manuals?id=8010 Rule 220 prescribes information reporting for payments to non-residents and foreign companies. Chargeable payments require Form No. 145 in the applicable part based on payment threshold and supporting certificate or order, while non-chargeable payments require Part D. Specified non-chargeable remittances, including qualifying individual, IFSC Unit, and listed RBI-purpose-code remittances, are exempt. The form must be filed electronically and submitted to the authorised dealer before remittance. Authorised dealers and eligible IFSC Units must furnish quarterly remittance statements in the prescribed forms. en-us Fri, 07 Aug 2026 18:40:00 +0530 Fri, 07 Aug 2026 18:44:00 +0530 TaxTMI RSS Generator Furnishing of information for payment to a non-resident, not being a company, or to a foreign company-Rule 220/ Rule 37BB https://www.taxtmi.com/manuals?id=8010 Rule 220 prescribes information reporting for payments to non-residents and foreign companies. Chargeable payments require Form No. 145 in the applicable part based on payment threshold and supporting certificate or order, while non-chargeable payments require Part D. Specified non-chargeable remittances, including qualifying individual, IFSC Unit, and listed RBI-purpose-code remittances, are exempt. The form must be filed electronically and submitted to the authorised dealer before remittance. Authorised dealers and eligible IFSC Units must furnish quarterly remittance statements in the prescribed forms. Manuals Income Tax Fri, 07 Aug 2026 18:40:00 +0530 https://www.taxtmi.com/manuals?id=8010