Dear Friend,
As per rule 37BB,
(1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or salary or any other sum chargeable to tax under the provisions of the Act, shall furnish the following, namely:—
(i) the information in Part A of Form No.15CA, if the amount of payment does not exceed fifty thousand rupees and the aggregate of such payments made during the financial year does not exceed two lakh fifty thousand rupees;
(ii) the information in Part B of Form No.15CA for payments other than the payments referred in clause (i) after obtaining—
(a) a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288; or
(b) a certificate from the Assessing Officer under section 197; or
(c) an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195
Hence, for making a remittance which is not chargeable to tax in India then there is no need to file 15CA/CB. This is even true in case of section 195. But unfortunately and to the fortune of people like us, chartered accountants, the bank are reluctant to remit even such amounts without obtaining 15CA/CB.
I hope this clarifies your doubt.