Form 15ca 15cb online

Any assessee responsible for paying to a non-resident, any sum, whether or not chargeable under the provisions of the Income Tax Act, 1961, shall obtain Form 15CB from a Chartered Accountant and file form 15CA with the Income Tax Department from 1st June, 2015 onwards. Thus, transactions such as import of raw materials, finished goods, capital goods, intermediates and other non-TDS able payments for which assessee may not have obtained the above forms in the past are also to be supported by Forms 15CB and 15CA from 1st June, 2015.

1. GA, Ashanti Brain

enr Dalit
S gas: $215

2. Part-A :
LEGAL PROVISIONS - Scope & Methodology

Mp
L en, 198 Le, agement de cole to ITR
of temmenstiion Inte Piraten Immun or Martins

al ion =
a oa
SSS = cl

3. (6) amended i.e

Any assessee responsible for paying to a non-resident, any sum
under the provisions of the Income Tax Act, 1961, shall obtain Form 15CB from a Chartered|

ountant and file form 15CA with the Income Tax Department from 1st June, 2015 onwards.

Thus, transactions such as import of raw materials, finished goods, capital goods, intermediates|

and other non-TDS yments fc assessee may not have obtained the above forms in|
the past are also to be supported by Forms 15CB and 15CA from 1st June, 2015.

5. > Any interest er any eter aux

D Cirene woler the pooedaiens al thie Act,

DA ee tee el ered: of evel: deere de the count of the

>puyan az

> At thee thee of pageant thecal lo onal or ey the lee of m alla a
est: or gy any ether moe,

Dickens de enzlizx,

DP Deduet imss dez teresa

PA thee putes de Bon

6. [what is covered?

| Who are covered? |

CA
ETT

DTAA Rat rcha
(F charge rate A

NRI £
Educ

7. u > og far obere prod Esad from let Apel
> Obligation te furnieh PAN an NR recalving income
> In abeence of PAN, higher of the following rates

oRate specified in the relevant provision of the Act;
oRate or rates in force; or

oRate ef 20%
> Section applicable leo when PAN incorrect or

> Certificate u/a 197 will not be issued without PAN

8. | Treaty Override? |
| Applicable where no tax payable? |

| Surcharge or educational cess not to be added to 20% |
| Grossing up of tax under Section 206AA |

9. DDetalle nat exverall In TRO be mentioned Im Pera 10
Mislata

TAC net required in ones no treaty kunellt evelled

TAC usually fer the prnl year.

TAC applica fer, laut matt alles on date ef deduetlen

10. NoTax S. 206AA
Deductible, applicable: Higher
PAN not of 20% or Rate as
per Rates in Force

ISTRC

Avaliable! S.206AA not
applicable: Rate as
per Rates in Force

Section 206AA
not applicable:
Rate as per DTAA

IsTRC
Available? Section 206AA
applicable:
Higher of 20% or
Rate as per DTAA

11. [TDS on foreign payments depends on two conditior

bility of TRC & PAN

@ applicable IT

TRC is not available & PAN is available
Jp should E b

Up she one @ DTAA Rate r
nould be deduc plicable IT Act Rate ever is higher.

12. © E VO pel LA fer copay ed PO
e Teenager Ge, ABO munies TIO fen Indie eee
» Betas mile
SES
ct zutun oral to ou dtl nt
fer foe patio er
Mit iva atte peeled. Le tios selamecct poowlsion ofthe Ast os
dre “ote er eto Ira Seo

13. > “Rate opaca dn the relent: ef ties Ast”
m En nun en Kin nate diluatien yoanielen, ll
- wer ST IAT, 1466, IGA, tte,

> mate or sein En

pat
1 Appl m Memes 198 cn Li cales de “axon i Dares
m Becton ICRA) QU) “seten Le feces muera

m pe ef dedustion el tam umler sextion, LOS, the sate ox
ungemein tee, tete "eaten des thee Filmen Act el tios
eet yo er toe aoe e € mes pl Ir rm
een entend ten ‘y is Cute
pro 89 A o 7 pom
m Tan te ne diediueted at lewer ef DTA pato ex veto peeled ln Pest Tl el
Pies te Pornos Act -

pet ieee ie
ior ac To as nia OS, oe

14. m 197 ee Farm

15. 197
195(7) + Application by
* Mandatory Payee in

Application to General
AO

195(6) 195(2)

+ Reporting * Application
Requirements by Payer

195(3)

+ Application by
Payees having
Indian Branches

16. Section 195(2} va. Section 197

to

tr
Aj
D

Application by Payer - mandatory? Application by assessee (Payee)

Application for appropriate Application for lower rate or
proportion of the sum chargeable nil rate for deduction of tax at

tax — generally rate is source

prescribed.
Application to be made for Application can be for a
each payment. particular period.

Binding only for particular Applicable to period for which

ansaction. kml,

ppealable u/s. 248 Not appealable-only writ petition

oubts on grant of total exemption Can provide certificate for
deduction at nil rate oftax

pplication to be made plain paper Application in Form 13

17. "Form 13
> Rule 284A - Conditions applica
= af existing and extimated tox

* Tex pego en estimatad fomes of pomos
= o pele and en me of
past 3 yours
e dali tor Uniallity
e Advanes tex payment de ‘Tex deducted at acures
"Certificate valid for euch period ef the

previous year as specified
«Will be leed direct to the person
responsible for deduction of tax at esuree

a

18. 0 Fer icteres! er any ether even wat being debiera
ı Foreign Company having Indian Branch
> For any sum not being interest er dividende

D Wet in tal of ay te, niece, li e She
> fer a eo
Cord en | aloze lest five years
u Value of fixed censte encesde

Dio rome decana She foun of cosillas, wall Bar that TY
Perrine nat eppaciotle

|

19. Perecn making payment to NR to furmieh preseribad
information aniline

« Rule 3758 - recently amended.

ı Information & Undertaking - Form 1SCA

nu CA Certificate - Form 15CB

= Separate certificate for each type of income
« Applicable for every remittance

21. SL No. code as Nature of payment

22. | Transactions

oe Nature of payment

15 al services

17 $0602 Freight insurance - relating to import and export of goods

19 $1201 Maintenance of Indian embassies ab

21 $1301 Remittance by non-res aintenance and savings

emittance towards donations to religious and charitable institutions abre

ernational institutions

s by the Government to in!

Contributions or donatio

alue on a

ction in invoi

27 $1501 efunds or rebates or re

23. Part Su
Payments made for Import el desde
a UES el ea is ARCS DT text Feo,
alll mernilticaosa, weinen allega ale

Eras Armin Lord
Mel er et,

D Ail the cesses manuell fer eubenleclon of Terra ¡LEIA SID for
er rn re Amt

Üllan einmal 1d 14) Reini ara of

24. Payments made fer Impert ef (sede

25. Payments made fer Impert ef (sede

Béarn Fig ae, 14 Ee 229 Tas GER (ES)
on Can FLE a 208 E ec]

26. Payments made fer Impert ef (sede

fa ot gone Sea
et Se rase nan am,

a Er a a ion tar guna rl mal Ca gas To ain y quan tn

28. ee ¡ali Den anale foe io ewig cla E qf acto G Bas Men Manon det,
Ata
Pre rt yg: (=

Se

ee

29. Gestion 9 -Insame deamed te aoerus ar exlzs la Indie.

30. Business Profession Taxable if Business Connection in
sec. 9(1)(i) India or property or asset or source in

India or transfer of a capital asset
situated in India

Interest Income Sec. Taxable if sourced from India
9(1)(v)

Fees for Technical Taxable if sourced from India
Services (FTS” Sec.

9(1) (vii

31. Rayalty & FT tanchlllty un por Damectic Law

Royalty/ FTS as per the Act
Section 9(1)

j Income by way of Royalty/ FTS shall be deemed to accrue or arise in
India if payable by

en eu es

P EXCEPT MATES

Business/ Profession Business/ Profession
outside India in India

‘oR
+ x

Source of income Source of income in
outside India India

income shall be deemed to accrue or ari active of whether
slace of business/ business connection in india
Finance Act, | NR has rend: ervices in India
2012 [income deemed to be accruing or

indirectly through the sfer of a capital

axed in India with retrospective effect from

36. Thanks

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