TMI BlogIncome-tax (Seventh Amendment) Rules, 2009 -Insertion of rule 37 BB - And prescribing forms 15CA and 15CB "Furnishing of information under sub-section (6) of section 195".X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (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. (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" Notification No. 30/2009/F. No. 142/19/2007-TPL) V. VIZAY BABU, Under Secy. (TPL-III) Note.- The principal rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COUNTANT (a) Name of the Accountant* signing the certificate (b) Name of the proprietorship/ firm of the Accountant (c) Address (d) Registration no. of the Accountant (e) Date of Certificate : (DD/MM/YYYY) ** Certificate No : * Accountant (other than an employee) shall have the same meaning as defined in the Explanation to Section 288 of Income-tax Act, 1961. ** Please fill the serial number as mentioned in the certificate of the accountant. For Office Use Only For Office Use Only Receipt No. Date Seal and Signature of receiving official Part B PARTICULARS OF REMITTANCE AND TDS (as per certificate of the Accountant) PARTICULARS OF REMITTANCE AND TDS 1. Country to which remittance is made Country: Currency: 2. Amount of remittance In foreign currency In Indian Rs. 3. Name of the bank Branch of the bank 4. BSR Code of the bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yes No (b) If so, the basis of arriving at the rate of deduction of tax. (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 ) Ö Yes No (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. VERIFICATION I/We, _____________________________________(full name in block letters), son/ daughter of ______________________________solemnly declare that the information given above is true to the best of my/our knowledge and belief and no relevant information has been concealed. I/We certify that a certificate has been obtained from an accountant, particulars of which are given in this Form, certifying the amount, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctual amount of remittance after TDS In foreign currency In 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 ) Ö Yes No 12. If the remittance is for royalties, fee for technical services, interest, dividend, etc, please indicate:- ( Tick ) Ö Yes No (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 ) Ö Yes No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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