Certificate of an accountant - relating to remittance of payments to a non-resident or to a foreign company. [Rule 37BB]

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....ing the nature of remittance and for determining the rate of deduction of tax at source as per provisions of Chapter- XVII-B. We hereby certify the following:- A Name and address of the beneficiary of the remittance B1. Country to which remittance is made 2. Amount payable 3. Name of the bank Country: In foreign currency: Currency: In Indian Rs. Branch of the bank 4. BSR Code of the bank branch (7 digit) 5. Proposed date of remittance (DD/MM/YYYY) 6 Nature of remittance as per agreement/ document 7. In case the remittance is net of taxes, whether tax payable has been grossed up? (Tick) Yes No 8. Taxability under the provisions of the Income-tax Act (without considering DTAA) (i) is remittance chargeable to tax in Indi....

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.... In case of other remittance not covered by sub- items A, B and C (Tick) Yes No (a) Please specify nature of remittance (b) Whether taxable in India as per DTAA (c) If yes, rate of TDS required to be deducted in terms of such article of the applicable DTAA (d) if not, please furnish brief reasons thereof, specifying relevant article of DTAA 10 Amount of TDS 11 Rate of TDS 12 Actual amount of remittance after TDS 13 Date of deduction of tax at source, if In foreign currency In Indian Rs. As per Income-tax Act (%) or As per DTAA (%) In foreign currency (DD/MM/YYYY) Certificate No.2 Signature: Name: Name of the proprietorship/ firm: Address: Registration No.: 1. To be signed and verified by an accountant (other than ....

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....DTAA- whether tax residency certificate is obtained from the recipient of remittance (Tick) Yes No (ii) please specify relevant DTAA (iii) please specify relevant article of DTAA Nature of payment as per DTAA (iv) taxable income as per DTAA In Indian Rs. (v) tax liability as per DTAA In Indian Rs. If the remittance is for royalties, fee for technical services, interest, dividend etc., (not connected with permanent establishment) please indicate:-- (Tick) Yes NO Article of DTAA Rate of TDS required to be deducted in terms of such article of the applicable DTAA As per DTAA (%) In case the remittance is on account of business income, please indicate:-- (Tick) Yes NO The amount of income liable to tax in India The basis of arriving at the rate ....

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....Delete whichever is not applicable”. Document 3FORM NO. 15CB (See rule 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:— (Attach separate sheet duly authenticated wherever necessary) **Certificate No.: Signature: Date :  ....

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....ck  √YesNoT ick  √YesNo12.If the remittance is for royalties, fee for technical services, interest, dividend, etc, please indicate:-T ick  √ Yes  NoT ick  √YesNoT ick  √YesNo(a)  The clause of the relevant DTAA under which the remittance is covered along with reasonsClause of DTAA(b)  Rate of TDS required to be deducted in terms of such clause of the applicable DTAAAs per DTAA (%)(c)  In case TDS is made at a lower rate than the rate prescribed under DTAA, reasons thereof13.In case remittance is for supply of articles or things ( e.g . plant, machinery, equipment etc.), please indicate,T ick  √ Yes  NoT ick  √YesNoT ick  √YesNo(a)  Whet....