Whether Form 15CA/ Form 15 CB is required to be filed for import of Goods?
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Filing of form 15ca/ form 15cb
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Dear,
As per rule 37BB (as amended by notification no. 67/2013 dated 02.09.2013 applicable from 01.10.2013) it is required to file form 15CA and 15CB if this payment is chargeable to tax under the provision of the Act.
So in my opinion it is required to file form 15CA and 15CB in case of import if it is chargeable to tax
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