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Q. > Please Help: Form 15CA and CB
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156 views • Question added Nov 29, 2013 • Income Tax • By NAVIN JAIN , CA , Delhi


hether form no. 15CA and 15CB are required if payment made to non residence is exempt from withholding tax under DTAA?

As per new provision, Form 15CA and 15 CB is mandatory if Any payment including any interest or salary or any other sum chargeable to tax, to non-resident, not being a company, or to a foreign company.

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jimit

20-Dec-2013 , 04:02:42 pm

if no tax is required to be deducted then no Form 15CB is required.fot DTAA benefit details about Tax Residency Certificate of remittee shall be furnished.

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