FORM 15 CB | Taxes | Payments

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Revised FORM 15CB in Word format
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  FORM 15 CB ( See rule 37BB)Certificate of an accountantI/we have examined the agreement (wherever applicable) between Mr/Ms/M/s………………………………………….   and Mr/Ms/M/s……………………………………………………………………………  (Remitters) (Beneficiary)requiring the above remittances as well as the relevant documents and books of accounts required forascertaining the nature of remittance and for determining the rate of deduction of tax at source as perprovisions of chapter XVII-B.We hereby certify the following:- A Name and address of the benificiary of the remittanceB 1 Country to which remittance is made Country:Currency:2 Amount payable In foreign currency: In IndianRs.3 Name of the bank Branch of the bank4 BSR Code of the bank (7digit)5 Proposed date of remittance(DD/MM/YYYY)6 Nature of remittance as per agreement / document7In case the remittance is net of tax whether taxpayable (Tick) ⃝Yes ⃝No  has been groseed up8 Taxability under the provisions of the Income taxAct (without consideringDTAA)(a) the relevant section of the act under whichthe remittance is covered(b) the amount of income chargeable to tax(c ) the tax liability(d) basis of determining taxable income and taxliability9if any releif is claimed underDTAA (Tick) ⃝Yes ⃝No  (i) whether tax residency certificate is obtainedfromthe receipient of remittance(ii) please specify relevantDTAA(iii) taxable income as perDTAA Nature of Payment as perDTAA(iv) tax liability as perDTAAA. If the remittance is for royalties, fee for technical (Tick) ⃝Yes ⃝No  services, interest,dividend,etc (not connected withpermanentestablishment)please indicate:-(a) Article of DTAA(b) Rate of TDS required to be deducted in terms of As per DTAA (%)such article of the applicableDTAAB. In case the remittance is on account of business (Tick) ⃝Yes ⃝No  income,please indicate:-(a) The amount of income liable to tax in India   (b) The basis of arriving at the rate ofdeduction of taxC. In case the remittance is on account of capitalgains, (Tick) ⃝Yes ⃝No  please indicate:-(a) amount of long termcapital gains(b) amount of short termcapital gains(c ) basis of arriving attaxable incomeD. In case of other remittance not covered by (Tick) ⃝Yes ⃝No  sub items A,B and C(a) Please specify nature of remittance .(b) Whether taxable in indiaas per DTAA(c ) If yes, rate of TDS required to be deductedin terms of such article of the applicableDTAA(d) if not, the please furnish brief reasons thereof specifying relevant article of DTAA10 Amount of TDS In foreign currencyIn Indian Rs.11 Rate of TDS As per Income-tax Act (%) orAs per DTAA (%)12Actual amount of remittance after TDS13Date of deduction of tax atsource. If any(DD/MM/YYYY) Certificate No. Signature:Name:Name of the proprietorship/firm:Address:Registration No.
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