Form 15CB – Rule 37BB – CA Certificate for TDS on Payments to Non-residents

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Form 15CB is the Form, in which a CA, is required to provide the tax that should be deducted from specified  payments to the non-resident   , which is the subject matter of such certificate (Section 195(6)). Such form has to be obtained , before paying any sum to non-resident ,  whether or not the payment is chargeable to tax , and has to be filed online.

Relevant Factors to be considered in making decision on , which Part of Form 15CB needs to be filed are as under : –

  • Whether remittance is chargeable to tax or is not chargeable to tax under IT Act ?
  • Whether remittance is less than or more than Rs 5 lakhs ?
  • Whether certificate of AO is obtained for nil or lower deduction of TDS ?
  • Whether payments covered under Specified list ?

Once these items are identified, the Payor would be required to furnish form 15CA/15CB as per the following table   : –

However, Form 15cb is not required to be obtained in the case of the following specified transactions : –

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