Deepshikha Sharma (Tax Manager) (137 Points)
26 August 2021We are making payment to Hotel outside India for exhibition. whether 15 CA/CB Form required to be generated for such remittance. Also, TDS is not applicable on sch payment, whether the reason is that income is not arising in India.
JGM
(Knowledge Sharer)
(443 Points)
Replied 02 September 2021
You may wish to refer Delhi Tribunal's Ruling in case of Brahmos Aerospace Pvt Ltd. (ITA No. 966/Del/2015). Before relying on this decision, you need to check the Invoice / Agreement. Further, I believe that there is no technical or managerial services of Hotel taken. With respect to issuance of Form 15CA and 15CB, in my view it is required. However, would suggest that you check with the AD Bankers as well
Deepshikha Sharma
(Tax Manager)
(137 Points)
Replied 02 September 2021
Thanks so much for the information.
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