When would Form 15CA and 15CB be filed - Withholding Tax from Payments to Non-resident скачать в хорошем качестве

When would Form 15CA and 15CB be filed - Withholding Tax from Payments to Non-resident

Full Course Android App - https://play.google.com/store/apps/de... For consultancy on International tax issues, call our experts by subscribing to one of our Plans For more info visit - https://sortingtax.com/talk-to-tax-pr... Contact us :- Email - contact@sortingtax.com Phone Number - +91-9667714335 Follow us on Linked in -   / arinjay-jain-95829a28   #Internationaltax #taxexpert #taxconsultant #taxadvice #permanentestablishment #feefortechnicalservices #DTAA #Treaty #MLI #BEPS When would Form 15CA and 15CB be filed - Withholding Tax from Payments to Non-resident - Procedures - CA Arinjay Jain APPLICABILITY OF FORM 15CB AND FORM 15CA Form 15CA - Part A – Form 15CA - [Payment is chargeable to tax + Amount of payment does not exceed Rs 5 lakhs] Form 15CB - No Form 15CA - Part B – Form 15CA [Payment is chargeable to tax + Amount of payment exceeds Rs 5 lakhs + AO certificate for lower or nil withholding tax] Form 15CB - No Form 15CA - Part C – Form 15CA [Payment is chargeable to tax + Amount of payment exceeds Rs 5 lakhs] Form 15CB - Yes Form 15CA - Part D – Form 15CA [Payment is not chargeable to tax] Form 15CB - No PAYMENTS TO NON-RESIDENT FOR WHICH NO FORM 15CA / FORM 15CB TO BE FILED *Payment by Individual which doesn’t require RBI’s approval *Payment covered under negative list NEGATIVE LIST OF PAYMENT FOR WHICH NO FORM 15CA / 15CB REQUIRED WHEN TO FILE FORM 15CB ? *When payment is chargeable to tax *Aggregate payment is more than Rs 5 lakhs