The Government has clarified that while remitting consular receipts abroad, diplomatic missions in India will be required to submit only a self certified undertaking in Form No 15CA to the remitter bank and they are not required to obtain a certificate from an accountant / certificate of Assessing officer in Form 15CB. A circular No.9 of 2009 to this effect was issued by Central Board of Direct Taxes, here today. In terms of Article 28 of schedule to section 2 of the Diplomatic Relations (Vienna Convention) Act, 1972, the fees and charges levied by a diplomatic mission in the course of its official duties are exempt from all dues and taxes.
The procedure for furnishing information regarding remittances of consular receipts by diplomatic missions in India will be as follows:-
The procedure for furnishing information regarding remittances being made to non-residents was earlier revised w.e.f. 1st July, 2009 vide Circular No. 4 / 2009 dated 29th June, 2009 to upload such transactions electronically.