Furnishing of information for payment to a non-resident, not being a company, or to a foreign company.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s exceeds Rs. 500000 and where a certificate or order is obtained from the Assessing Officer under section 395(1) or (2); (c) information in Part C of Form No. 145, if the amount of payment or the aggregate of such payments exceeds Rs. 500000 and where a certificate in Form No. 146 from an accountant as defined in section 515(3)(b) is obtained, but where information in Part B of the said Form has been furnished, no information is required to be furnished in Part C of the said Form. (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. 145. (3) No information shal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng expenses of Indian shipping companies operating abroad. 13 S0208 Operating expenses of Indian Airlines companies operating abroad. 14 S0212 Booking of passages abroad - Airlines companies. 15 S0301 Remittance towards business travel. 16 S0302 Travel under basic travel quota (BTQ). 17 S0303 Travel for pilgrimage. 18 S0304 Travel for medical treatment. 19 S0305 Travel for education (including fees, hostel expenses etc.). 20 S0401 Postal services. 21 S0501 Construction of projects abroad by Indian companies including import of goods at project site. 22 S0602 Freight insurance - relating to import and export of goods. 23 S1011 Payments for main....