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International taxation

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Querist : Anonymous

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Querist : Anonymous (Querist)
26 July 2012 Dear All,

Why No permanent establishment Certificate is necessary for foreign remittance?

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Amol S Joglekar

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Amol S Joglekar (Expert)
26 July 2012 For all foreign remittance, authorised dealers need to ensure the lapse of income if any. 15CA form is sought for. If the permanent establishment is present, the onus shifts to permanent establishment. So it is either or kind of situation.
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