Form 15CA & Form 15CB : Final Authority is CBDT , RBI Tells Banks !


Form 15CA & Form 15CB are required to be filed online before the remittance of any sum to a non-residents.Please also read the post Form 15CA or 15CB Not Required for 28 Types of Payments . The Central Board of Direct Taxes (CBDT)  set  be followed while allowing remittances to the non-residents, with effect from October 1, 2013. It has issued Income Tax (14th Amendment) Rules, 2013 vide Notification No. S.O 2659(E), dated September 2, 2013 on furnishing of information under section 195(6) of the Income Tax Act, 1961 and prescribed the rules and forms to this effect.

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