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Requirement of 15ca or cb for sole properitor

Praveen Kumar ( CA-Final Article Assistant)   (85 Points)

01 July 2015  

What procedure need to comply for sole properitorship to transfer fund of $1100 for purchase of raw material to non resident who doesn't have PE in india.Whether 15CA or 15CB is required for this?

Need urgently, Thanks in advance


 1 Replies

CA SONIYA AGARWAL (self practice) (2995 Points)
Replied 01 July 2015

w.e. f  1st june 2015, if any payments is made by any person to a non resident, or to a foreign company any sum whether or not chargeable to Income tax shall furnish Form 15CA & 15CB.


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