Payment to foreign national

Dear Experts

Please advise if Form 146 from practising CA is needed for making payment to a non resident foreign national having a PAN in India.

Regards

Dipjyoti Majumdar

Replies (1)

PAN of the non-resident is not the deciding factor for Form 15CB. The deciding factors are taxability of the remittance, amount involved, and Rule 37BB applicability. If you specify the nature of payment (salary, professional fee, commission, royalty, reimbursement, purchase of goods, etc.) and amount, I can provide the exact Form 15CA/15CB requirement and TDS implication.

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