Furnishing of information for payment to a non-resident, not being a company, or to a foreign company-Rule 220/ Rule 37BB

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....x, Form No. 145 is required depending upon the amount and the certificate obtained: • Part A - where aggregate payment during the tax year does not exceed Rs.5 lakh; • Part B - where payment exceeds Rs.5 lakh and a certificate/order is obtained from the Assessing Officer under section 395(1) or 395(2); • Part C - where payment exceeds Rs.5 lakh and a certificate in Form No. 146 from an accountant is obtained. Where Part B has already been furnished, Part C is not required. Rule 220(2) - Information for non-chargeable payments Where the payment to the non-resident or foreign company is not chargeable to tax, the person responsible for payment is required to furnish information in Part D of Form....

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.... S0190 Imports below Rs.5,00,000 - for use by Exchange Control Department offices 12 S0202 Payment for operating expenses of Indian shipping companies operating abroad 13 S0208 Operating expenses of Indian airline companies operating abroad 14 S0212 Booking of passages abroad - airline 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 and hostel expenses 20 S0401 Postal services 21 S0501 Construction of projects abroad by Indian comp....