As per Notification No. 30/2009 [F. No. 14/19/2007-TPL/S.O. 857 (E), Dated 25.03.2009) of Income Tax Act (Seventh Amendment) Rules Form 15CA is to be submitted electronically by a personal responsible for making payment to a non-resident, not being a company, or to a foreign company after obtaining a certificate from an accountant as per Explanation in section 288 of Income Tax Act. 1961
The remitter is required to provide details of foreign remittance separately in the online form at TIN website as below:
- Remitter details
- Recipient of remittance details
- Accountant details
- Remittance details
The remitter can furnish information of foreign remittance for single as well as multiple transactions. The guidelines for filling Form 15CA are as follows:
Forms: