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Furnishing of Information in Respect of Payments made to the Non-Resident

Dated:- 17-12-2015 - Section 195 of the Income-tax Act empowers the Central Board of Direct Taxes to capture information in respect of payments made to non-residents, whether chargeable to tax or not. Rule 37 BB of the Income-tax Rules has been amend .....

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for remittance which do not requiring RBI approval under its Liberalised Remmittace Scheme (LRS) Further the list of payments of specified nature mentioned in Rule 37 BB which do not require submission of Forms 15CA and 15CB has been expanded from 28 .....

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