Requirements of 15 CA and CB

Kindly give the details of the purpose of payment 

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.