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Income-tax (21st Amendment) Rules 2015

Income Tax - 93/2015 - Dated:- 16-12-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 93/2015 New Delhi, the 16th December, 2015 INCOME-TAX G.S.R. 978(E).- In exercise of the powers conferred by sub-section (6) of section 195 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules .....

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sh the following, namely:- (i) the information in Part A of Form No.15CA, if the amount of payment or the aggregate of such payments, as the case may be, made during the financial year does not exceed five lakh rupees; (ii) for payments other than the payments referred in clause (i), the information,- (a) in Part B of Form No.15CA after obtaining,- (I) a certificate from the Assessing Officer under section 197; or (II) an order from the Assessing Officer under sub-section (2) or sub-section (3) .....

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hed for any sum which is not chargeable under the provisions of the Act, if,- (i) the remittance is made by an individual and it does not require prior approval of Reserve Bank of India as per the provisions of section 5 of the Foreign Exchange Management Act, 1999 (42 of 1999) read with Schedule III to the Foreign Exchange (Current Account Transaction) Rules, 2000; or (ii) the remittance is of the nature specified in column (3) of the specified list below: SPECIFIED LIST Sl. No. Purpose code as .....

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c missions 10 S0104 Intermediary trade 11 S0190 Imports below ₹ 5,00,000-(For use by ECD offices) 12 S0202 Payment for operating expenses of Indian shipping companies operating abroad. 13 S0208 Operating expenses of Indian Airlines companies operating abroad 14 S0212 Booking of passages abroad - Airlines companies 15 S0301 Remittance towards business travel. 16 S0302 Travel under basic travel quota (BTQ) 17 S0303 Travel for pilgrimage 18 S0304 Travel for medical treatment 19 S0305 Travel f .....

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ds personal gifts and donations 28 S1303 Remittance towards donations to religious and charitable institutions abroad 29 S1304 Remittance towards grants and donations to other Governments and charitable institutions established by the Governments 30 S1305 Contributions or donations by the Government to international institutions 31 S1306 Remittance towards payment or refund of taxes 32 S1501 Refunds or rebates or reduction in invoice value on account of exports 33 S1503 Payments by residents for .....

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or General of Income-tax (Systems) under sub-rule (8) and thereafter signed printout of the said form shall be submitted to the authorised dealer, prior to remitting the payment. (5) An income-tax authority may require the authorised dealer to furnish the signed printout of Form No.15CA referred to in clause (ii) of sub-rule (4) for the purposes of any proceedings under the Act. (6) The certificate in Form No. 15CB shall be furnished and verified electronically in accordance with the procedures, .....

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