Form 15 cb

Whenever any payment is made to non resident under section 195 of Income Tax Act.

Requirement of form 15ca & 15cb

Currently, remittances to non-residents are allowed by banks if the person making the remittance furnishes an undertaking, accompanied by a certificate from a Chartered Accountant (“CA”) certifying the rate for withholding tax as per section 195 of the Act. The banks then forward the certificates to the Reserve Bank of India (“RBI”), which in-turn forwards it to the Income tax department.

agree with above when payment to NRI under sec 195