Withholding tax for payment to non-resident and issuance of Form 15CA / 15CB . This course analyses the relevant withholding tax provisions and procedures which would assist CA's and Industry expert in withholding tax compliance and certification.
- Section 195
- Payment covered u/s 195 -
- - Interest payments to non-resident
- - Any other Sum Chargeable to tax (Other than salary)
- Payments to non-resident not covered under section 195
- Payments to non residents taxable on gross basis
- Payments to non residents taxable on net basis
- Person responsible to withhold tax on payments to non-resident
- Who is liable to withhold tax u/s 195 ?
- Liability of resident to withhold tax u/s 195 ?
- Liability of resident to withhold tax u/s 195 - Royalty/ FTS
- Liability of non-resident to withhold tax u/s 195 - Royalty/ FTS
- Time of deduction of withholding tax u/s 195
- Rate of deduction of withholding tax for payment to non-resident
- Selection of withholding tax rate depends on existence of DTAA
- Higher Withholding tax rate on non-furnishing of pan by Non-resident - Section 206AA
- Non-applicability of section 206AA on payments to non-resident – Rule 37BC
- Non-applicability of section 206AA on interest payment
- When section 206AA is applicable ?
- Whether surcharge and Cess would be levied on withholding tax rates ?
- Determination of WHT – AO Certificate
- Certificate u/s Section 195(2) applied by payor
- Certificate of Nil withholding tax u/s SECTION 195(3) applied by NR payee
- Certificate for deduction of tax at a lower rate - Section 197 applied by NR payee
- Validity period of certificate for non deduction of WHT – Section 195(4)
- Format of Lower withholding tax certificate given by AO
- Reporting of foreign remittance in Form 15CA and Form 15CB – Section 195(6)
- Refund of TDS u/s 195 to the payer
- Process of claiming refund of TDS u/s 195
- FORM 15CB AND FORM 15CA - Relation
- Who can issue form 15CB ?
- Documents to be examined by Chartered Accountant for issuing form 15CB
- Sample copy of form 10F
- Whether to apply DTAA rate or rate of Income tax act ?
- Payments to non-resident for which no form 15CA / Form 15CB to be filed
- Negative list of payment for which no form 15CA / 15CB required
- When to file Form 15CB ?
- How to fill form 15CB ?
- Reporting under Form 15CA
- Step-by-step procedure to fill form Part C of form 15CA
- Liability to withhold tax u/s 195 ?
- Withholding tax rates under Income tax act for payments to non-resident
- Due date for payment of TDS deducted from payment to non-resident
- Step-by-step procedure to file form 15CB
- Step-by-step procedure to Prepare and submit form 15CA online
- Revision / withdrawal of Form 15CA / 15CB in case of error
CA Arinjay Kumar Jain
B. Com., FCA Director
M&A Tax at KPMG Delhi (2006 to 2014) -
Worked on International tax with over 750 transaction of Inbound
Investment, Outbound Investments, Due diligence, Family Structuring and
Succession planning across sectors.
Editor International Tax at Taxmann
Publications, New Delhi -
Handled the Journal on International Tax
with Taxmann Publications, India's oldest Publishing house on tax and
corporate law publications.
Faculty at the International tax Course of
ICAI during the year 2009 & 2010
Trained over 1500 CA's in International
tax till date at Corporates and Consulting Firms.
Created India's first e learning course on
International tax for professionals in 2016 with students from over 30
Erstwhile Faculty for Interns at one of
the Big Fours for CA Final aspirants.
Created a repository of
videos for Students under a Not for profit initiative
30,000 subscribers on YouTube
- Total Length of Videos: 3 Hrs
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