Certificate under Rule 37BB of Income Tax Rules, 1962

Milind M. Kulkarni , Last updated: 01 October 2014  
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Requirement for certificate of an accountant under Rule 37BB, or certificate in form 15CB as it is popularly known, originates from Section 195 (6) of Income Tax Act, 1961 (the Act) which requires a person making payment to a non resident to furnish information relating to such payment in the form a

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Milind M. Kulkarni
(Practicing CA)
Category Income Tax   Report

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