15CA /CB IN CASE OF PAYMENT IN INDIAN BANK OF FOREIGN RESIDENCE

Do the company has to file 15CA/CB if the remittance made is in indian bank account held by a non-resident?
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Though a possible view of non-filing of Form 15CA / 15CB exists, in case of remittance is to be made to an Indian bank account of the non-resident, it is advisable to file Form 15CA / 15CB even in cases where remittances are to be made to Indian bank accounts of the non-resident.

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