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

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....a non-resident, not being a company, or to a foreign company, which is chargeable to tax, 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....

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.... 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 companies, including import of goods at project site 22 S0602 Freight insurance relating to import and export of goods 23 S1011 Payments for maint....

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....) - Power to call for Form No. 145 An income-tax authority may require the authorised dealer to furnish a copy of Form No. 145 for the purposes of proceedings under the Act. Rule 220(6) - Quarterly statement by Authorised dealer / IFSC Unit A quarterly statement covering remittances under Rule 220(1), (2) and (3) is required to be furnished to the Director General of Income-tax (Systems): • by the Authorised dealer in Form No. 147; or • by an eligible IFSC Unit in Form No. 148. The statement is required to be furnished within 15 days from the end of the relevant quarter. Rule 220(7) - Definitions The Rule defines: • Authorised Dealer - a person authorised as an authorised dealer....