Short Note on Applicability, Documents Required & Non-Compliance for Form 15CB
Form 15CB – Applicability, Documents Required & Non-Compliance Particular Details Relevant Section/Rule Applicability Remitter Resident making payment to a non-resident Sec. 195 Taxability Remittance chargeable to tax under the Income-tax Act Sec. 5, Sec. 9, Sec. 195 TDS Requirement Tax deductible at appropriate rate Sec. 195, Sec. 90(2) Rule 37BB Exemptions Not required […]