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Income tax

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(Querist)
22 December 2014 Are the provisions of form 15CA and 15CB applicable if any payment is made to a foregin company(Company is Italian) for purchase of materials (silicon)?
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Amol S Joglekar

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Amol S Joglekar (Expert)
22 December 2014 The provisions are applicable for ALL foreign PAYMENTs.

The individual Bank in its discretion, subject to production of evidence, waive the said forms.

RBI has instructed that in case of travelling, education expenses the said forms need not be obtained.

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