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Form 15CB

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Nitin Kumar
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12 views

Form 15CB

Uploaded by

Nitin Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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FORM NO.

15 CB

(See rule 37BB)

1
Certificate of an accountant

I/We have examined the agreement (wherever applicable) between


Mr./Ms./M/s.*.............................and Mr./Ms./M/s.* ....................requiring the
(remitters)
(beneficiary) 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 sub-section (6) of section 195. 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 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. Nature of remittance as per


agreement/document

7. In case the remittance is net of taxes, (Tick) Yes NO


whether tax payable has been grossed
up?

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

Source- www.taxguru.in
income and tax liability

9. If any relief is claimed under DTAA-


(Tick) Yes No
(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 In Indian Rs.

(Tick) Yes NO
A. If the remittance is for royalties,
fee for technical services, interest,
dividend etc., (not connected with
permanent establishment) please
indicate:--

(a) Article of DTAA

As per DTAA (%)


(b) Rate of TDS required to be
deducted in terms of such article of
the applicable DTAA

(Tick) Yes NO
B. In case the remittance is on
account of business income, please
indicate:--

(a) The amount of income liable to tax


in India

(b) The basis of arriving at the rate of


deduction of tax

(Tick) Yes NO
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

Source- www.taxguru.in
(Tick) Yes No
D. In case of other remittances not
covered by sub-items A, B and C

(a) Please specify 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 As per DTAA (%)


(%)

12. Actual amount of remittance after TDS In foreign currency In Indian Rs.

13. Date of deduction of tax at source (DD/MM/YYYY)

Certificate No.:2

Signature:

Date : Name:

Place: xxxxxxx Name of the proprietorship/firm

Address:

Source- www.taxguru.in
Registration number:

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


the
Explanation to section 288 of the Income-tax Act, 1961).

2 Certificate number is an internal reference number to be given by the Accountant

* Delete whichever is not applicable”.

This certificate format is as per [Notification No.67/2013/F.No.149/119/2012-SO(TPL)]


dt.02-09-2013 of The Ministry of Finance, Department of Revenue issued by the Central
Board of Direct Taxes

Source- www.taxguru.in

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