15cb

Basically a CA authorises a payment thru form 15cb/ca compliance. So all documents relating to the payment like foriegn invoice, local PO, residency certificate, PE status declaration, TDS entry etc., needs to be verified/documented.

can i issue 15cb on the basis of invoice only

Depends on the type of transaction. Can be done.

my client import software from hong  kong for which he remitt the money to the party 

software is a copyright article so there is no need to deduct tds 

but the invoice does not contain any contact no. of the party & mail Id 

it only contains the invoice no , amount , item descripttion, Swift code, Bank  account no of the party,  date of invoice , name of the party and due date of payment 

can i issue 15Cb on these basis

Without getting into determination of TDS liability, in my view yes if invoice is authentic. However it would be appropriate if you can also get more documents like PO, management declaration etc.,

Bank also demand for ca letter  to certify that the software is import from hong kong 

whether to issue such certificate 

For that you can produce Bill of lading or so. 

Bill pf Leadiing not available due to the software is downloadable online 

Then you must be having some doc from NR to prove that  Client has downloaded. Something like download access doc etc.,

thanks 

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