TaxTMI 
TaxTMI 
Income-tax (21st Amendment) Rules, 2015
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....t, shall furnish the following, namely:- (i) the information in Part A of Form No.15CA, if the amount of payment or the aggregate of such payments, as the case may be, made during the financial year does not exceed five lakh rupees; (ii) for payments other than the payments referred in clause (i), the information,- (a) in Part B of Form No.15CA after obtaining,- (I) a certificate from the Assessing Officer under section 197; or (II) an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195; (b) in Part C of Form No.15CA after obtaining a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288. (2) The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum which is not chargeable under the provisions of the Act, shall furnish the information in Part D of Form No.15CA. (3) Notwithstanding anything contained in sub-rule (2), no information is required to be furnished for any sum which is not chargeable under the provisions of the Act, if,- (i) the remittance is made by an individual and it does not req....
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....5 Contributions or donations by the Government to international institutions 31 S1306 Remittance towards payment or refund of taxes 32 S1501 Refunds or rebates or reduction in invoice value on account of exports 33 S1503 Payments by residents for international bidding. (4) The information in Form No. 15CA shall be furnished,- (i) electronically under digital signature in accordance with the procedures, formats and standards specified by the Principal Director General of Income-tax (Systems) under sub-rule (8) and thereafter printout of the said form shall be submitted to the authorised dealer, prior to remitting the payment; or (ii) electronically in accordance with the procedures, formats and standards specified by the Principal Director General of Income-tax (Systems) under sub-rule (8) and thereafter signed printout of the said form shall be submitted to the authorised dealer, prior to remitting the payment. (5) An income-tax authority may require the authorised dealer to furnish the signed printout of Form No.15CA referred to in clause (ii) of sub-rule (4) for the purposes of any proceedings under the Act. (6) The certifica....
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....the remittance or the aggregate of such remittances, as the case may be, does not exceed five lakh rupees during the financial year) REMITTEE REMITTER REMITTANCE Name of remitter PAN of the remitter (if available) TAN of the remitter (if available) Complete address, email and phone number of the remitter Status of remitter¹ Residential status of remitter² Name of recipient of remittance PAN of the recipient of remittance, if available³ Complete address, email and phone number of the recipient of remittance Country to which remittance is made Amount payable before TDS (In Indian Currency) Aggregate amount of remittances made during the financial year including this proposed remittance Name of bank Name of the branch of the bank Proposed date of remittance Nature of remittance Please furnish the relevant purpose code as per RBI Amount of TDS I/We*, Rate of TDS Date of deduction VERIFICATION (full name in block letters), son/daughter of in the capacity of _(designation) solemnly declare that the information given above is true to the best of my knowledge and belief and no relevant inf....
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...., son/daughter of in the capacity of (designation) solemnly declare that the information given above is true to the best of my knowledge and belief and no relevant information has been concealed. I/We* certify that a certificate/order under section 195(2)/195(3)/197 of the Income-tax Act, 1961 has been obtained, particulars of which are given in this Form. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my liability under the Income-tax Act as a person responsible for deduction of tax at source. Place: Date: Signature of the person responsible for paying to non-resident Name and Designation of the person responsible for paying to non-resident * Delete whichever is not applicable. 'In case TAN is applied for, please furnish acknowledgement number of the application. 2 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others. 3 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person other than co....
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.... of the Income-tax Act (without considering DTAA) (a) the relevant section of the Act under which the remittance is covered (b) the amount of income chargeable to TDS 13. 14. 11. 12. DTAA 10. tax (c) the tax liability (d)basis of determining taxable income and tax liability If any relief is claimed under DTAA- (i) whether tax residency certificate is obtained from the recipient of remittance (ii) please specify relevant DTAA (iii) please specify relevant article of DTAA (iv) taxable income as per DTAA (v) tax liability as per DTAA A. If the remittance is for royalties, fee for technical services, interest, dividend, etc, (not connected with permanent establishment) please indicate:- (a) Article of DTAA (b) Rate of TDS required to be deducted in terms of such article of the applicable DTAA B. In case the remittance is on account of business income, please indicate:- (a) The amount of income liable to tax in India (Tick) Yes No Nature of payment as per DTAA In Indian Rs. In Indian Rs. (Tick) Yes No As per DTAA (%) (Tick) Yes No (b) T....
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....ied for, please furnish acknowledgement number of the application. 2 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others. 3 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person other than company, write 3 if resident, write 4 if non-resident 4In case of non-availability of PAN, provisions of section206AA shall be applicable 5 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others. 6Accountant shall have the meaning as defined in Explanation below sub-section (2) of section 288 of the Income-tax Act, 1961. 'Please fill the serial number as mentioned in the certificate of the accountant. REMITTEE REMITTER Part D [To be filled up if the remittance is not chargeable to tax under the provisions of the Income-tax Act, 1961 {other than payments referred to in rule 37BB(3)} by the person referred to in rule 37BB(2)] Name of the remitter PAN of the remitter, if available TAN of the remitter, if available Complete address, email and phone number of the remitter Status of remitter¹ Residential status of the remitter² Name of recipient ....
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....cial Form No. 15CB (See rule 37BB) Certificate of an accountant¹ I/We* have examined Mr./Ms./M/s*. the (Remitters) agreement (wherever and Mr./Ms./M/s*. applicable) between (Beneficiary) requiring the 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 Chapter- XVII-B. We hereby certify the following :- Name and address of the beneficiary of the remittance Country to which remittance is made Amount payable Country: Currency: A B 1. 2. 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 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 India (Tick) ....