Foreign remittance subject to form 15 ca & 15cb

SUYASH KORDE (Student) (136 Points)

29 February 2016  

one of my client have to pay 150 euro to a firm situated outside india. My client Business is trading, he called some goods for sample for selling which cost only 150 euro. Now he have pay the amount. do he have to file form 15CA and form 15CB?  is it complusory to file form 15CA and form 15CB?