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Form 15CB, Download Income Tax Form 15CB in PDF Format

FORM NO. 15CB for Certificate for Remittance to Non Resident. FORM NO. 15CB Under section 195(6) the payer is required to furnish information relating to any sum paid to a non-resident, not being a company, or to a foreign company, in the prescribed manner.Rate of TDS of Payment of Interest to Non Resident under Section 195 of Income Tax Act and Rate of TDS on Payment to Non Resident Under Section 196A of the Income Tax Act

(1) The information under sub-section (6) of section 195 shall be furnished by the person responsible for making the payment to a non-resident, not being a company, or to a foreign company, after obtaining a certificate from an accountant as defined in the Explanation to section 288 of the Income-tax Act, 1961.Documents required for New PAN card Application by Company, Firm,LLP, Trust Registered outside India

(2) The information to be furnished under sub-section (6) of section 195 shall be in Form No. 15CA and shall be verified in the manner indicated therein and the certificate from an accountant referred to in sub-rule (1) shall be obtained in Form No. 15CB.

(3) The information in Form No. 15CA shall be furnished electronically to the website designated by the Income-tax Department and thereafter signed printout of the said form shall be submitted prior to remitting the payment.Documents required for New PAN card Application by Non Resident Indian(NRI)

(4) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture, transmission of data and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner specified.List of Income which are Taxable for Non Resident Indian

FORM NO. 15CB

(See
rule 37BB)

Certificate of a Chartered Accountant

I/We have examined the agreement (wherever applicable) between Mr./Ms./M/s______________
and Mr./Ms./M/______requiring the (remitters) (beneficiary) above remittance as well as the relevant documents and books of account required for ascertaining the nature of remittance and for determining the rate of deduction of tax at source as per provisions of sub-section (6) of section 195. We hereby certify the following:—

AName and address of the beneficiary of the remittance
B1.Country to which remittance is madeCountry:Currency:
 2.Amount of remittanceIn foreign currencyIn Indian Rs.
3.Name of the bankBranch of the bank 
4.BSR Code of the bank branch (7 digit) 
5.Proposed date of remittance(DD/MM/YYYY)
6.Amount of TDSIn foreign currencyIn Indian Rs.
7.Rate of TDSAs per Income-tax Act (%) As per DTAA (%)
8.Actual amount of remittance after TDSIn foreign currencyIn Indian Rs.
9.Date of deduction of tax at source(DD/MM/YYYY)
10.Nature of remittance as per agreement/ document  
11.In case the remittance is net of taxes, whether tax payable has been grossed up? If so computation thereof may be indicated.(Tick) YesNo
12.If the remittance is for royalties, fee for technical services, interest, dividend, etc, please indicate:-(Tick)YesNo
 

(a)    The clause of the relevant DTAA under which the remittance is covered along with reasons

Clause of DTAA
 

(b)    Rate of TDS required to be deducted in terms of such clause of the applicable DTAA

As per DTAA (%)
 

(c)    In case TDS is made at a lower rate than the rate prescribed under DTAA, reasons thereof

 
13.In case remittance is for supply of articles or things (e.g. plant, machinery, equipment etc.), please indicate,(Tick)YesNo
(a)    Whether the recipient of remittance has any permanent establishment (PE) in India through which the beneficiary of the remittance is directly or indirectly carrying on such activity of supply of articles or things?(Tick)YesNo
(b)    Whether such remittance is attributable to or connected with such permanent establishment(Tick)YesNo
 

(c)    If the reply to Item No. (b) above is ‘yes’, the amount of income comprised in such remittance which is liable to tax.

 
 

(d)    If not, the reasons in brief thereof.

 
14.In case the remittance is on account of business income, please indicate:-
(a)    Whether such income is liable to tax in India(Tick)YesNo
 

(b)    If so, the basis of arriving at the rate of deduction of tax.

 (Tick)YesNo
 

(c)    If not, the reasons thereof.

 
15.In case any order u/s 195(2)/ 195(3)/ 197 of Income-tax Act has been obtained from the Assessing Officer, details thereof:(Tick)YesNo
 

(a)    Name and Designation of the Assessing Officer who issued the order/ certificate

 
  

(b)    Date of the order/ certificate

(DD/MM/YYYY)
 

(c)    Specify whether u/s 195(2)/ 195(3)/ 197 of I T Act

 
16.In case of any other remittance, if tax is not deducted at source for any reason, details thereof. 

(Attach separate sheet duly authenticated wherever necessary)

Certificate No.:

Signature:

Date :

Name:

Place:Name of the proprietorship/firm
 

Address:

Registration number:

 

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