E-Certificate (On completion of course : issued by CAclubindia)
The course is available on a standalone basis. We would be unable to address any professional /other queries in respect of the content of this course
Course Description
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
Course Curriculum:
Terms and Conditions:
Total Length of Videos: 3 Hrs
Expiry: 3.0 months or 50 hours of viewing whichever is earlier from the date of registration.
Videos are meant for web viewing only and cannot be downloaded. Videos are available in Full Screen viewing