FOUR PARTS OF FORM 15CA

27-02-2024

The furnishing of information for payment to Non-Residents in Form 15CA has been classified into Four Parts. Depending upon the case, you will need to fill the relevant part.

• PART A: Where the remittance or the aggregate of such remittance does not exceed ₹5 lakh during the F.Y.
• PART B: Where remittance or the aggregate of such remittances exceed ₹5 lakh during the FY and an order/ Certificate u/s 195(2)/ 195(3)/197 of the Act (for lower TDS/Nil TDS) has been obtained from the Assessing Officer.
• PART C: Where the remittance or the aggregate of such remittance exceed ₹5 lakh during the FY and a certificate in Form No 15CB from an Chartered Accountant has been obtained.
• PART D: Where the remittance is not chargeable to tax under the income Tax Act, 1961.