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Regarding Form 15 CB

This query is : Resolved 
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(Querist)
12 March 2024 The limit for filing of form 15 CB is payment or aggregate of such payment exceeds Rs. 5,00,000.
The threshold limit of Rs. 5,00,000 is per person or aggregate of all persons? Kindly clarify it with quoting respective section number or rule number.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
16 March 2024 Per person since rule 37BB(1) used .............."a non resident".
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