15ca & 15cb

This query is : Resolved 

19 September 2011 Dear Sirs,

Kindly help on the following points ??

1. Whether 15 ca & 15 cb to be filed at the time of accrual or at the time of payment ?
2. Payment to Indian origin Banks having foreign branch, questions is whether tax will be deducted on import service ?

19 September 2011 1. It will be filed at the time of payments.

2. Tax will be deducted only if the income is arranged and arise in INDIA only. for the same you will have to refer to DTAA.


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