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15ca 15cb

sravani (CA) (77 Points)

08 May 2018

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

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CA Mayur Todmal (Practicing CA) (7756 Points)
Replied 08 May 2018

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

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sravani (CA) (77 Points)
Replied 08 May 2018

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

Mahesh Bingi (Tax return preparer) (462 Points)
Replied 08 May 2018

Hi,

10% TDS to be deducted u/s 195.

Roodita Gaikwad (Practice) (4412 Points)
Replied 22 April 2025

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.