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A person making remittance or in simple words a payment to Non-resident(not being a company) or foreign company has to fill form 15CA and sometimes 15CB depending upon the conditions in which the payment is being made. Form 15CA can be filled online and is done so that The Income Tax Department can keep a record of all the foreign remittances separately. It helps them to ensure the nature of tax liability also. This form is filled only when the remittance is chargeable to tax in India and same is mentioned in the form as headings. Discussed below is the scenario as to when you need to fill Form 15CA and 15CB and what is the procedure to fill them and forward them further.
According to rule 37BB, there are certain cases when you don’t need to report remittance in Form 15CA and 15CB. The specified list is as follows;
Purpose code as per RBI
Nature of Payment
S0001
When-Indian investment abroad -in equity capital (shares)
S0002
When-Indian investment abroad -in debt securities
S0003
When-Indian investment abroad -in branches and wholly owned subsidiaries
S0004
When-Indian investment abroad -in subsidiaries and associates
S0005
When-Indian investment abroad -in real estate
S0011
When-Loans are extended to Non-Residents
S0202
When-Payment made for operating expenses of Indian shipping companies that are operating abroad
S0208
When-Operating expenses of Indian Airlines companies that are operating abroad
S0212
When-Booking of passages abroad -Airlines companies
S0301
When-Remittance made towards business travel.
S0302
When-Travelling under Basic Travel Quota
S0303
When-Travelling for pilgrimage
S0304
When-Travelling for medical treatment
S0305
When-Travelling for education (including fees, hostel expenses etc.)
S0401
When- Using Postal services
S0501
When-Construction of projects abroad by Indian companies including import of goods at project site
S0602
When-Freight insurance – relating to import and export of goods
S1011
When-Payments made for maintenance of offices abroad
S1201
When-Maintenance of Indian embassies abroad
S1202
When-Remittances made by foreign embassies in India
S1301
When-Remittance made by non-residents towards family maintenance and savings
S1302
When-Remittance made towards personal gifts and donations
S1303
When-Remittance made towards donations to religious and charitable institutions abroad
S1304
When-Remittance made towards grants and donations to other Governments and charitable institutions established by the Governments
S1305
When-Contributions or donations by the Government to international institutions
S1306
When-Remittance made towards payment or refund of taxes
S1501
When-Refunds or rebates or reduction in invoice value on account of exports
S1503
When-Payments made by residents for international bidding.
When remittance being made is not ascertain Form 15CB is filled which is basically certificate issued by a Chartered Accountant in which he certifies details of payment, TDS rate and TDS deduction as per section 195 of the income tax act. This form is not required if the remittance is not more than Rupees fifty thousand in one single transaction and Rupees two lakhs and fifty thousand in one financial year. Simply, one can submit Form 15CA and 15CB if above-mentioned situations are not the case with the person making the remittance. This submission is done online and forms can be downloaded also. One can also contact legal advisers for the same for there are many firms who provide legal solutions to such problems.
