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Requirement for FORM 15CB

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(Querist)
11 February 2020 We are making foreign payments towards Freight Charges, Payment for Bunker Fuel, etc in the nature of freight and the foreign party is covered under DTAA.

In these case only by filing form 15CA part D will be sufficient or in addition we need to file form 15CB?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
11 February 2020 This payment related to service provided so 15CB required.
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