15ca 15cb

Hi,

When payment made to Non resident (germany) who not having permanent establishment in India for consultancy fee in Euros exceeding Rs.5,00,000 which part of 15CA is applicable??? Whether part c or part d??       Thanks in advance

Replies (5)

Part C along with 15CB from CA. if payment is taxable in India other wise Part D.
According to me consulting fees is taxable in India [9 (1) (vii)]  hence part C will req

Thank u Mayur whether TDS need to be deducted or not???

Hi,

10% TDS to be deducted u/s 195.

In this case, since the payment is for consultancy fees to a non-resident without a permanent establishment (PE) in India, Form 15CA Part C is applicable. Part C is used when the remittance is taxable under Indian income tax laws, and the CA certifies the details of the TDS deduction.

If TDS has been deducted under Section 195 for the consultancy fee, then Part C should be filled. If there is no tax payable on the remittance (as the income may be exempt under a tax treaty or not taxable), Part D could be applicable, where the CA certifies that no tax is applicable.

To avoid confusion and speed up the process, you can use our Excel-based utility to generate Form 15CA/15CB XML in bulk, which ensures compliance and reduces manual errors.

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For a remittance towards consultancy fees paid to a non-resident without a PE in India exceeding ₹5,00,000, Form 15CA Part C along with Form 15CB is required if the income is taxable in India under Section 9(1)(vii), accompanied by TDS deduction under Section 195.

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