Submission of form 15ca/cb for all foreign remittance

Information in forms 15CA/ 15CB is required to be submitted in all cases, whether TDS is applicable or not. However:

1. If part A of form 15CA is applicable, certificate in form 15CB is not required;

2. For remittances of the nature covered under explanation 2 to Rule 37BB of Income Tax Rules (please refer Rule 37BB on Income Tax web site), no forms 15CA or 15CB need to be submitted.