BHARGAV VAGHELA (5 Points)22 September 2021
(SEO Sai Gr. Hosp.)
Replied 23 September 2021
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.