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Form No. 15CB

This certificate from an accountant examines the agreement for remittance between a remitter and beneficiary. It provides details on: 1) The beneficiary's name and address, amount to be remitted in foreign and Indian currency, bank name and branch. 2) Tax treatment of the remittance under the Income Tax Act and any applicable Double Taxation Avoidance Agreement (DTAA), including relevant sections, taxable income amounts, and tax rates. 3) The actual amount to be remitted after deducting appropriate taxes, the tax deduction date, and certification details of the signing accountant.

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Parth Upadhyay
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64 views3 pages

Form No. 15CB

This certificate from an accountant examines the agreement for remittance between a remitter and beneficiary. It provides details on: 1) The beneficiary's name and address, amount to be remitted in foreign and Indian currency, bank name and branch. 2) Tax treatment of the remittance under the Income Tax Act and any applicable Double Taxation Avoidance Agreement (DTAA), including relevant sections, taxable income amounts, and tax rates. 3) The actual amount to be remitted after deducting appropriate taxes, the tax deduction date, and certification details of the signing accountant.

Uploaded by

Parth Upadhyay
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Form No.

15CB
(See rule 37BB)
Certificate of an accountant1
I/We*
have
examined
the
agreement
(wherever
applicable)
between
Mr./Ms./M/s*...........(Remitters)
and Mr./Ms./M/s* (Beneficiary)..............................................................
requiring the above remittance as well as the relevant documents and books of account
required for ascertaining the nature of remittance and for determining the rate of deduction
of tax at source as per provisions of Charter- XVII-B.
We hereby certify the following :A Name and address of the beneficiary of the
remittance
B 1. Country to which remittance is made

Country:_________

Currency:

2. Amount payable
_______________________________

In foreign currency :
__________________

In Indian
Rs.

3. Name of the bank


_______________________________

Branch of the bank


__________________

4. BSR Code of the bank branch (7 digit)


5. Proposed date of remittance
(DD/MM/YYYY)
6. Nature of remittance as per agreement/
document
7. In case the remittance is net of taxes,
whether tax payable has been grossed up?

(Tick)

Yes

No

(Tick)

Yes

No

8. Taxability under the provisions of the


Income-tax Act (without considering
DTAA)
(a) the relevant section of the Act under
which the remittance is covered
(b) the amount of income chargeable to tax
(c) the tax liability
(d) basis of determining taxable income and
tax liability
9. If any relief is claimed under DTAA (i) whether tax residency certificate is
obtained from the recipient of remittance
(ii) please specify relevant DTAA
(iii) please specify relevant article of
DTAA

Nature of payment as
per DTAA

(iv) taxable income as per DTAA

In Indian Rs. ____________

(v) tax liability as per DTAA


A. If the remittance is for royalties, fee for
technical services, interest, dividend, etc.
(not connected with permanent
establishment) please indicate:-

In Indian Rs. ____________


(Tick)

Yes

No

(a) Article of DTAA


(b) Rate of TDS required to be deducted in As per DTAA(%) ________
terms of such article of the applicable
DTAA
B. In case the remittance is on account of
business income, please indicate

(Tick)

Yes

No

(Tick)

Yes

No

(Tick)

Yes

No

(a) The amount of income liable to tax in


India
(b) The basis of arriving at the rate of
deduction of tax
C. In case the remittance is on account of
capital gains, please indicate:(a) amount of long term capital gains
(b) amount of short-term capital gains
(c) basis of arriving at taxable income
D. In case of other remittance not covered
by sub-items A, B and C
(a) Please specific nature of remittance
(b) Whether taxable in India as per DTAA
(c) If yes, rate of TDS required to be
deducted in terms of such article of the
applicable DTAA
(d) if not, the please furnish brief reasons
thereof specifying relevant article of
DTAA
10. Amount of TDS

In foreign currency ________


In Indian Rs. _____________

11.Rate of TDS

As per Income-tax Act (%)__


or
As per DTAA (%) ________

12.Actual amount of remittance after TDS

In foreign currency ________

13.Date of deduction of tax at source, if any


(DD/MM/YYYY)

Certificate No.2
Signature : ________________________
Name: ___________________________
Name of the proprietorship/ firm :
_________________________________
Address : _________________________
Registration No. : __________________
1.

To be signed and verified by an accountant (other than an employee) as defined in the


Explanation below sub-section (2) of section 288 of the Income-tax Act, 1961.
2
Certificate number is an internal number to be given by the Accountant.
* Delete whichever is not applicable.

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