Form 10F duly filled by the authorized person of the remittee.Nature of remittance as per agreement (invoice copy to be asked from client).
Amount of remittance in Indian currency.Principal place of the business of the remittee.Country of the remittee (country to which remittance is made).Status of the remitter (firm/company/other).Principal place of business of the remitter.Mandatory information required while filing a Form 15CA and 15CB PART D: – Where the remittance is not chargeable to tax unde.PART C: – Where the remittance or the aggregate of such remittance exceed 5 lakh rupees during the FY.(Whether Nil rate or Lower rate Certificate). PART B: – Where an order /certificate u/s 195(2)/ 195(3)/197 of Income Tax Act has been obtained from the A.O.PART A: – Where the remittance or the aggregate of such remittance does not exceed 5 lakh rupees during the F.Y.However, even when not required, we’ve heard of cases where banks still ask for a 15CA CB. Payments of specified nature mentioned in Rule 37BB (shared in brief below).A transaction by an individual which does not require RBI approval.15CB only for payments which are both taxable and amount exceeds Rs 5 lakhs.įor the following types of transactions form 15 CB are not required: In fact as per the Revised Income Tax Rules, now we need Form No. Whether each and every foreign transaction requires furnishing Form 15CA & 15CB?
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