This discussion clarifies Form 15CA filing obligations for Adobe subscriptions. Generally, individuals paying for personal subscriptions don't need to file. However, if an employer reimburses an employee for such a subscription, the company may be responsible for filing Form 15CA before making the payment. The Income Tax Department's limitations on filing for previous years are also noted, suggesting it's best to file on time or address it if a notice is received.
Request to let me know If an individual pays Adobe for a subscription for its plan of using Photoshop, he is not supposed to file Form 15CA. But if he takes reimbursement from a Company where he is employed, then whether the company should file form 15CA?
29 June 2023
A person responsible for making such remittance (payment) has to submit the form 15CA, before remitting the payment. For reimbursement it's not required.