Form 15cb query!!!!!!

If it is a reimbursement, then there is no need to apply to AO under section 195(2), provided you have all the relevant supporting. For Example, if the remmitance is for USD 100, then bills should be available for USD 100, No markup should be added on that amount.

Withholding tax is applicable on training expenses, Reimbursement of travelling expenses is not liable to tax. Form-15CB shall be incorporated while remittance along with Form-15CA. Tax can be deposit on 7th of the next month.

give your client 15CB. as it is reimbursement no TDS applicable

then submit 15CA online

client doesnt have the Travel Receipt, If he makes the payment without deducting TDS now and gets the receipt later from foreign company, then its ok??

if it is confirm that you will get receipt then in practical it is OK

IS THE INCOME TAXABLE IN iNDIA?( a clause in Form 15CB).. as only $1000(training fees) are liable to TDS and not $2000(traveling expenses)

Form 15CA & CB both should be made on every foreign remittance whether amount is taxable or not. Reimbursement of expenses  is not taxable therefore will not be entitled for deduction of TDS. Mention in 15 CA & CB clause in which your transaction falls of DTAA in  between India & the country in which remittance is being made. Mention rate 0% TDS in 15CA & give reasons for not deduction of TDS.

Yes..   I agreed with Barkha Mittal.

In this case, Form 15CB is typically required when making remittances to a foreign company if the payment exceeds ₹5 lakh and is subject to TDS under Section 195. However, since the whole amount is not chargeable to tax, your client may apply to the Assessing Officer (AO) for a determination of the amount, which may lead to exemption from TDS.

If the AO determines that no tax is applicable, your client will not need to file Form 15CB. However, if tax is applicable, Form 15CB will be required for certification by the Chartered Accountant regarding the TDS deduction.

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