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query about sec.195 of i.tax

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as per sec. 195(6) any person paying to NR any sum whether chargeable or not shall furnish the info. relating to payment of such .
i want to know that as per plain reading of this section...this section covers very Wilder area that is any person in the world making payment to NR (other than resident i.e. all person in world) whether sum chargeable or not i.e( all payment)

what is actual and exact requirements of this section or is it cover all payment in world which is not possible....

plz resolve it
Replies (2)
Information is required to be submitted relating to remittance of payments in Form No.15CA.
There's a specified list under Rule 37BB covering payments whose detail is not required to be submitted. So, at least those payments are outside the scope of Sec.195(6).
Further, I have a query regarding the aggregate minimum amount for obtaining certificate from a CA in Form No. 15 CB ?
Is it 2.5 lakhs or 5 lakhs ?


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