Form 15cb requirement and applicability of income tax laws

Tuition fees remittance to a foreign educational institution is not taxablein India and therefre no TDS u/s 195 is applicable. BUt 15CB/15CA are now mandatory.

In my opinion Tax is not deductible as the payment is being made to an educational institution in New Zeland. The income does not accrue or arise in India and hence is not deemed to be taxable in India. (Section 9 r.w.s. 5 of the Income Tax Act, 1961). Since this is the case, the question of claiming DTAA relief does not arise at all.

However, even though the tax is not deductible, the bank may insist upon Form 15CB for processing such payments.

Hope this clarifies your doubt

If we upload form 15CA online, which kind  nature of remmitance is to be shown/selected..?

there is no option given which specifies the nature of payment as education/tution fees.

While issuing form 15CB whether we should mark as not applicable in the column of taxability as per income tax act, 1961 and DTAA..as no tax is required to be deducted in tution fees payment submitted in foreign country..

plz guide

thanks in advance,

While uploading the form 15 CA, select "Other Income/Other(Not in the nature of Income).

In the 15CB, taxable income and tax thereon maybe mentioned as 0. We should also state that we are not claiming any exemption under DTAA

in the basis of determining the taxable income and liability, you should mention the relevant section, i.e., section 9 read with section 5.