TaxTMI 
TaxTMI 
Income-tax (Seventh Amendment) Rules, 2009 -Insertion of rule 37 BB - And prescribing forms 15CA and 15CB "Furnishing of information under sub-section (6) of section 195".
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.... 37BB. (1) The information under sub-section (6) of section 195 shall be furnished by the person responsible for making the payment to a non-resident, not being a company, or to a foreign company. after obtaining a certificate from an accountant as defined in the Explanation to section 288 of the Income-tax Act, 1961. (2) The information to be furnished under sub-section (6) of section 195 shall be in Form No.15CA and shall be verified in the manner indicated therein and the certificate from an accountant referred to in sub-rule (1) shall be obtained in Form No. 15CB. (3) The information in Form No. 15CA shall be furnished electronically to the website designated by the Income-tax Department and thereafter signed printout of the said form shall be submitted prior to remitting the payment. (4) The Director-General of Income-tax (Systems) shall specify the procedures. formats and standards for ensuring secure capture, transmission of data and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner specified" Notification No. 30/2009/F. No. 142/19/2007-TPL) V. VIZAY BABU, Under Secy. (TPL-III) Note.- The pr....
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.... Email Address (ISD code)-Phone Number ( ) INFORMATION : ACCOUNTANT (a) Name of the Accountant* signing the certificate (b) Name of the proprietorship/ firm of the Accountant (c) Address (d) Registration no. of the Accountant (e) Date of Certificate : (DD/MM/YYYY) **Certificate No : * Accountant (other than an employee) shall have the same meaning as defined in the Explanation to Section 288 of Income-tax Act, 1961. ** Please fill the serial number as mentioned in the certificate of the accountant. For Office Use Only For Office Use Only Receipt No. Date Seal and Signature of receiving official Part B PARTICULARS OF REMITTANCE AND TDS (as per certificate of the Accountant) PARTICULARS OF REMITTANCE AND TDS 1. Country to which remittance is made Country: Currency: 2. Amount of remittance In foreign currency In Indian Rs. 3. Name of the bank Branch of the....
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....No (c) If the reply to Item no. (b) above is 'yes', the amount of income comprised in such remittance which is liable to tax. (d) If not, the reasons in brief thereof. 14. In case the remittance is on account of business income, please indicate:- (Tick) Ö Yes No (a) Whether such income is liable to tax in India (Tick) Ö Yes No (b) If so, the basis of arriving at the rate of deduction of tax. (c) If not, the reasons thereof. 15. In case any order u/s 195(2)/ 195(3)/ 197 of Income-tax Act has been obtained from the Assessing Officer, details thereof: (Tick) Ö Yes No (a) Name and Designation of the Asses....
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....p; Sign here Ô FORM NO. 15CB (Seerule 37BB) Certificate of an accountant* I/We have examined the agreement (wherever applicable) between Mr./Ms./M/s…………………………and Mr./Ms./M/s…………………requiring the (remitters) (beneficiary) above remittance as well as the relevant documents and books of account required for ascertaining the nature of remittance and for determining the rate of deduction of tax at source as per provisions of sub-section (6) of section 195. We hereby certify the following:— A Name and address of the beneficiary of the remittance B 1. Country to which remittance is made Country: Currency: 2. Amount of remittance In foreign currency In Indian Rs. 3. Name of the bank Branch of the bank 4. BSR Code of the bank branch (7 digit) 5. Proposed date of remittance (DD/MM/YYYY) 6. Amount of TDS In foreign currency In Indian Rs. 7. Rate of TDS As per Income-tax Act (%) As per DTAA (....
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....e is on account of business income, please indicate:- (Tick)Ö Yes No (a) Whether such income is liable to tax in India (Tick)Ö Yes No (b) If so, the basis of arriving at the rate of deduction of tax. (c) If not, the reasons thereof. 15. In case any order u/s 195(2)/ 195(3)/ 197 of Income-tax Act has been obtained from the Assessing Officer, details thereof: (Tick)Ö Yes No (a) Name and Designation of the Assessing officer who issued the order/ certificate (b) Date of the order/ certificate (DD/MM/YYYY) (c) Specify whether u/s 195(2)/ 195(3)/ 197 of I T Act 16. In case of ....