FORM NO. 15CA for Information to Be Furnished Under Sub-Section (6) Of Section 195 of the Income-Tax Act, 1961. FORM NO. 15CA is relating to remittance of payments to a non-resident or to a foreign company and the information in form No. 15CA shall be furnished electronically to the website designed by the income tax department and there after signed printout of the said form shall be submitted prior to remitting the payment.
(1) The information under sub-section (6) of section 195 shall be furnished by the person responsible for making the payment to a non-resident, not being a company, or to a foreign company, after obtaining a certificate from an accountant as defined in the Explanation to section 288 of the Income-tax Act, 1961.
(2) The information to be furnished under sub-section (6) of section 195 shall be in Form No. 15CA and shall be verified in the manner indicated therein and the certificate from an accountant referred to in sub-rule (1) shall be obtained in Form No. 15CB.
(3) The information in Form No. 15CA shall be furnished electronically to the website designated by the Income-tax Department and thereafter signed printout of the said form shall be submitted prior to remitting the payment.
(4) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture, transmission of data and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner specified.]
FORM NO. 15CA
Information to be furnished U/S 195(6).
FORM NO. 15CA
(See rule 37BB)
Information to be furnished under sub-section (6) of Section 195 of the Income-tax Act, 1961 relating to remittance of payments to a non-resident or to a foreign company
Ack. No. –
Name of Remitter (Person responsible
For making payment u/s 195 of IT Act, 1961)
PAN of Remitter
|Name of Premises/Building/Village||TAN of Remitter|
Write 1 if company, Write 2 if firm, and write 3 if others
In case of company-If domestic, write ‘1’ and if other than
|domestic, write ‘2’|
|Principal Place of|
(STD code)-Phone Number
|INFORMATION : RECIPIENT OF REMITTANCE|
Name of recipient of Remittance
PAN of recipient of Remittance
Country to which remittance is made :
Write 1 if company, write 2 if firm, and write 3 if others
Principal Place of Business
In case of company- If domestic, write ‘1’ and if other than domestic, write ‘2’
(ISD code)-Phone Number
|INFORMATION : ACCOUNTANT||(a)||Name of the Accountant* signing the certificate|
|(b)||Name of the proprietorship/ firm of the Accountant|
|(d)||Registration no. of the Accountant|
|(e)||Date of Certificate :||Certificate No :|
* Accountant (other than an employee) shall have the same meaning as defined in the Explanation to Section 288 of Income-tax Act, 1961.
** Please fill the serial number as mentioned in the certificate of the accountant.
For Office Use Only
For Office Use Only
Seal and Signature of receiving official
|Part B||PARTICULARS OF REMITTANCE AND TDS (as per certificate of the Accountant)|
|PARTICULARS OF REMITTANCE AND TDS||1.||Country to which remittance is made||Country:||Currency:|
|2.||Amount of remittance||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.||Amount of TDS||In foreign currency||In Indian Rs.|
|7.||Rate of TDS||As per Income-tax Act (%)||As per DTAA (%)|
|8.||Actual amount of remittance after TDS||In foreign currency||In Indian Rs.|
|9.||Date of deduction of tax at source||(DD/MM/YYYY)|
|10.||Nature of remittance as per agreement/|
|11.||In case the remittance is net of taxes, whether||(Tick)||Yes||No|
|tax payable has been grossed up?|
|12.||If the remittance is for royalties, fee for||(Tick)||Yes||No|
|technical services, interest, dividend, etc., please indicate:-|
(a) The clause of the relevant DTAA under which the remittance is covered along with reasons
|Clause of DTAA|
(b) Rate of TDS required to be deducted in
|As per DTAA (%)|
terms of such clause of the applicable DTAA
(c) In case TDS is made at a lower rate than the rate prescribed under DTAA, reasons thereof
|13.||In case remittance is for supply of articles or||(Tick)||Yes||No|
|things (e.g. plant, machinery, equipment etc.), please indicate,|
(a) Whether the recipient of remittance has
any permanent establishment (PE) in India through which the beneficiary of the remittance is directly or indirectly carrying on such activity of supply of articles or things?
(b) Whether such remittance is attributable to
or connected with such permanent establishment
(c) If the reply to Item no. (b) above is ‘yes’, the amount of income comprised in such remittance which is liable to tax.
(d) If not, the reasons in brief thereof.
|14.||In case the remittance is on account of||(Tick)||Yes||No|
|business income, please indicate:-|
|(a) Whether such income is liable to tax|
(b) If so, the basis of arriving at the rate of deduction of tax.
(c) If not, the reasons thereof.
|15.||In case any order u/s 195(2)/ 195(3)/ 197 of||(Tick)||Yes||No|
|Income-tax Act has been obtained from the Assessing Officer, details thereof:|
(a) Name and Designation of the Assessing
Officer who issued the order/ certificate
(b) Date of the order/ certificate
(c) Specify whether u/s 195(2)/ 195(3)/ 197 of
|16.||In case of any other remittance, if tax is not|
|deducted at source for any reason, details thereof.|
(full name in block letters), son/ daughter of
solemnly declare that the information given above is true to the best of my/our knowledge and belief and no relevant information has been concealed. I/We certify that a certificate has been obtained from an accountant, particulars of which are given in this Form, certifying the amount, nature and correctness of deduction of tax at source. In a case where it is found that the tax actually deductible on the amount of remittance has not been deducted or after deduction has not been paid or not paid in full. I/we undertake to pay the amount of tax not deducted or not paid, as the case may be along with interest due. I/We shall also be subject to the provisions of penalty for the said default as per the provisions of the IT Act, 1961. I/We further undertake to submit the requisite documents for enabling the Income-tax Authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my/our liability under the Income-tax Act as a person responsible for deduction of tax at source. I/We further declare that I/we am/are furnishing this information in my/our capacity as
and I/we am/are also competent to sign the return of income as per provisions of section 140 of the Income-tax Act, 1961 and verify it.