Requirements of 15 CA and CB

Dear friends

is form 15 CA and CB required for payments made through auto debit through credit card
Replies (4)
Quick Summary
This discussion explores whether Form 15CA and 15CB are required for payments made via credit card auto-debit, specifically for advertising expenses. While generally, advertisement payments to non-residents without a Permanent Establishment in India aren't taxable in India, Form 15CA/CB filing is mandated for all payments to non-residents, regardless of taxability. The responsibility often lies with the authorised dealer (card issuer) to ensure compliance, though the bank in this case stated it's not required for corporate credit card payments.

Kindly give the details of the purpose of payment 

It is for auto debit for ads.

Generally advertisement carried out by a non-resident outside India with no PE in India is not chargeable in India. Kindly refer

https://www.caclubindia.com/experts/payment-to-non-resident-for-advertisement-tds--1484229.asp.

As regards issuance of Form 15CA  with /out Form 15CB ,  the said form is required to be filed by the payer  on all payment to non-resident ( includes foreign company) whether or not chargeable to tax in India under section 195(6). Also Section 195 covers "any other mode", which may cover credit card payment. However, it's the responsibility of the Authorised dealer (card issuer) to ensure filing of Form 15CA /15 CB before remittance and hence you may check with them as regards this requirement.

@ devanathan Thank you very much for your response

The bank says form15 CA CB is not required for a corporate credit card

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