Withholding Tax from Payments to Non-resident – Procedures- Arinjay Jain

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

  1. Payments covered under Section 195
  2. Person responsible to withhold tax and Rate of Tax
  3. Certificate from the AO
  4. Certificate from the AO and validity of certificate
  5. Reporting for Foreign Remittance
  6. TDS Refund – Procedure and conditions
  7. Form 15CB – Aspects to be checked by a CA
  8. NO PAN, AO certificate
  9. When would Form 15CA and 15CB be filed
  10. How to fill Form 15CB – Clause 1-9
  11. How to fill Form 15CB – Clause 9 onwards
  12. When to Fill Form 15CA – Error 5 lakh
  13. Filling Form 15CA
  14. FORM 15CA – PART C AND D
  15. Filling FORM 15CB AND 15CA

About the Instructor


Arinjay Jain
I am an expert in International Taxation and M&A tax structuring wherein I have worked with KPMG as a Director in Indian practice helping large number of MNC, as well as domestic companies in the area of Inbound Investments, Outbound acquisition, cross border tax structuring, amalgamation, demerger, business sale amongst others. I have been a visiting faculty and have taught over 1500 professional students, until date taught over 20000 students through online effort to promote philanthropy in basic education.

Withholding Tax from Payments to Non-resident Course –  Description

  1. Section 195
  • Payment covered u/s 195 – 

 – Interest payments to non-resident
– Any other Sum Chargeable to tax (Other than salary)

  1. Payments to non-resident not covered under section 195
  2. Payments to non residents taxable on gross basis
  3. Payments to non residents taxable on net basis
  4. Person responsible to withhold tax on payments to non-resident
  5. Who is liable to withhold tax u/s 195 ?
  6. Liability of resident to withhold tax u/s 195 ?
  7. Liability of resident to withhold tax u/s 195 – Royalty/ FTS
  8. Liability of non-resident to withhold tax u/s 195 – Royalty/ FTS
  9. Time of deduction of withholding tax u/s 195
  10. Rate of deduction of withholding tax for payment to non-resident
  11. Selection of withholding tax rate depends on existence of DTAA
  12. Higher Withholding tax rate on non-furnishing of pan by Non-resident – Section 206AA
  13. Non-applicability of section 206AA on payments to non-resident – Rule 37BC
  14. Non-applicability of section 206AA on interest payment
  15. When section 206AA is applicable ?
  16. Whether surcharge and Cess would be levied on withholding tax rates ?
  17. Determination of WHT – AO Certificate 
  18. Certificate  u/s Section  195(2) applied by payor
  19. Certificate of Nil withholding tax u/s SECTION 195(3) applied by NR payee
  20. Certificate for deduction of tax at a lower rate – Section 197 applied by NR payee
  21. Validity period of certificate for non deduction of WHT – Section 195(4)
  22. Format of Lower withholding tax certificate given by AO
  23. Reporting of foreign remittance in Form 15CA and Form 15CB – Section 195(6)
  24. Refund of TDS u/s 195 to the payer
  25. Process of claiming refund of TDS u/s 195
  26. FORM 15CB AND FORM 15CA – Relation
  27. Who can issue form 15CB ?
  28. Documents to be examined by Chartered Accountant for issuing form 15CB
  29. Sample copy of form 10F
  30. Whether to apply DTAA rate or rate of Income tax act ?
  31. Payments to non-resident for which no form 15CA / Form 15CB to be filed
  32. Negative list of payment for which no form 15CA / 15CB required
  33. When to file Form 15CB ?
  34. How to fill form 15CB ?
  35. Reporting under Form 15CA
  36. Step-by-step procedure to fill form Part C of form 15CA
  37. Liability to withhold tax u/s 195 ?
  38. Withholding tax rates under Income tax act for payments to non-resident
  39. Due date for payment of TDS deducted from payment to non-resident
  40. Step-by-step procedure to file form 15CB
  41. Step-by-step procedure to Prepare and submit form 15CA online
  42. Revision / withdrawal of Form 15CA / 15CB in case of error
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