15cb for equilisation levy scheme

plz tell me that whether form 15cb is required to be furnished if we make foreign remiitance under equilisation levy scheme?
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If the payment to the non-resident is taxable under the Income Tax Act (and exceeds the ₹5 lakh threshold), you are required to furnish Form 15CB. If the payment is not taxable in India, or falls under the specific exemptions listed in Rule 37BB, you may not need to furnish these forms.

 

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