Who is required to file Form 15CA?

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....a non-resident, not being a company, or to a foreign company, any sum chargeable to tax under the provisions of Income tax Act, 1961, shall furnish such information in Form 15CA and Form 15CB: * In ....

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....g Officer under sub-section (2) or sub-section (3) of section 195. * In case the payment exceeds Rs. 5 lakh such information is required to be furnished in Part C of Form 15CA after obtaining certif....