Withholding tax from payments to non-resident and issuance of Form 15CA / 15CB . This course analyses the relevant withholding tax provisions and procedures which would assist CA’s and Industry expert in withholding tax compliance and certification.
Withholding Tax from Payments to Non-resident Course – Key Features
- Course Duration – 3 Hours
- Language – Hindi and English
- Online Access – Rs 799
- Pendrive – Rs 1799
- Ebook of the Curriculum
For Any Queries Call – 9667222008
Withholding Tax from Payments to Non-resident Course – Curriculum
- Payments covered under Section 195
- Person responsible to withhold tax and Rate of Tax
- Certificate from the AO
- Certificate from the AO and validity of certificate
- Reporting for Foreign Remittance
- TDS Refund – Procedure and conditions
- Form 15CB – Aspects to be checked by a CA
- NO PAN, AO certificate
- When would Form 15CA and 15CB be filed
- How to fill Form 15CB – Clause 1-9
- How to fill Form 15CB – Clause 9 onwards
- When to Fill Form 15CA – Error 5 lakh
- Filling Form 15CA
- FORM 15CA – PART C AND D
- Filling FORM 15CB AND 15CA
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Withholding Tax from Payments to Non-resident Course – Description
- Section 195
- Payment covered u/s 195 –
– Interest payments to non-resident
– Any other Sum Chargeable to tax (Other than salary)
- Payments to non-resident not covered under section 195
- Payments to non residents taxable on gross basis
- Payments to non residents taxable on net basis
- Person responsible to withhold tax on payments to non-resident
- Who is liable to withhold tax u/s 195 ?
- Liability of resident to withhold tax u/s 195 ?
- Liability of resident to withhold tax u/s 195 – Royalty/ FTS
- Liability of non-resident to withhold tax u/s 195 – Royalty/ FTS
- Time of deduction of withholding tax u/s 195
- Rate of deduction of withholding tax for payment to non-resident
- Selection of withholding tax rate depends on existence of DTAA
- Higher Withholding tax rate on non-furnishing of pan by Non-resident – Section 206AA
- Non-applicability of section 206AA on payments to non-resident – Rule 37BC
- Non-applicability of section 206AA on interest payment
- When section 206AA is applicable ?
- Whether surcharge and Cess would be levied on withholding tax rates ?
- Determination of WHT – AO Certificate
- Certificate u/s Section 195(2) applied by payor
- Certificate of Nil withholding tax u/s SECTION 195(3) applied by NR payee
- Certificate for deduction of tax at a lower rate – Section 197 applied by NR payee
- Validity period of certificate for non deduction of WHT – Section 195(4)
- Format of Lower withholding tax certificate given by AO
- Reporting of foreign remittance in Form 15CA and Form 15CB – Section 195(6)
- Refund of TDS u/s 195 to the payer
- Process of claiming refund of TDS u/s 195
- FORM 15CB AND FORM 15CA – Relation
- Who can issue form 15CB ?
- Documents to be examined by Chartered Accountant for issuing form 15CB
- Sample copy of form 10F
- Whether to apply DTAA rate or rate of Income tax act ?
- Payments to non-resident for which no form 15CA / Form 15CB to be filed
- Negative list of payment for which no form 15CA / 15CB required
- When to file Form 15CB ?
- How to fill form 15CB ?
- Reporting under Form 15CA
- Step-by-step procedure to fill form Part C of form 15CA
- Liability to withhold tax u/s 195 ?
- Withholding tax rates under Income tax act for payments to non-resident
- Due date for payment of TDS deducted from payment to non-resident
- Step-by-step procedure to file form 15CB
- Step-by-step procedure to Prepare and submit form 15CA online
- Revision / withdrawal of Form 15CA / 15CB in case of error