Regarding the requirement of 15CA/CB-Salary made to one of branch(Bangladesh) outside India.

Yes, since you are specifically making the payment for salary.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)

Can this not be considered as making payment for branch maintainence. Because it comes under one of the exclusions.

In the case where a company in India is making salary payments to its branch in Bangladesh exceeding Rs. 5 lakh, Form 15CA/15CB may not be required if the transaction is purely intercompany and the salary is paid for a branch of the same entity. Generally, Form 15CA/15CB is applicable for remittances to non-resident entities or individuals, but since the branch is part of the same company, the transaction may not fall under the scope of this form.

However, it's advisable to confirm with the bank or a tax expert, as the bank may have its own internal procedures for handling such transactions, and specific circumstances might require these forms to be submitted.

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