Requirement for filling 15cb

This query is : Resolved 

02 July 2018 If the amount paid is above 500000/- but the same is not chargeable to tax as per the provisions of Income Tax Act, then whether there is any requirement of filling form 15CB?


02 July 2018 Rule 37BB (2)
The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum which is not chargeable under the provisions of the Act, shall furnish the information in Part D of Form No.15CA.
no 15CB req


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