Income Tax Act के अनुसार, यदि कोई resident किसी non-resident को कोई भी payment करता है तो इसकी सूचना income tax department को दी जानी चाहिए। ऐसे taxpayers को Form 15CA और Form 15CB file करना होगा। इन forms में payment का nature, ऐसे payment पर tax deduction (TDS), और DTAA (Double Taxation Avoidance Agreement) के applicable provisions जैसी details शामिल हैं।
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What is Form 15CA?
यह एक declaration है जिसमें non-resident को payment करने वाला person यह statement देता है कि उसने non-resident को किए गए payment से tax deduct कर लिया है।
Section 195 के अनुसार, Non-Residents (not being a Company),या किसी Foreign Company को payment करने वाला प्रत्येक व्यक्ति TDS deduct करेगा यदि ऐसी payment income tax में taxable है जिसकी details Form 15CA में furnish करना आवश्यक है।
ऐसे remittance (payments) के लिए responsible person को payment remitt करने से पहले Form 15 CA जमा करना होगा। यह Form online और offline दोनों mode में submit किया जा सकता है। कुछ मामलों में, Form 15CA को online upload करने से पहले Form 15CB में chartered Accountants से certificate की आवश्यकता होती है।
Form 15 CA के Parts :
Form को 4 parts में divide किया गया है, जो अलग अलग circumstances पर based है ।
Part A:
इस part को हर situation में fill करना होता है चाहे remittance taxable है या नहीं, या किसी financial year में remittance या aggregate remittance ₹5 लाख से अधिक न हो।
इस part में recipient (remittee), sender (remitter), और fund transfer (remittance) की specifics के बारे में जानकारी प्रदान करनी होगी। और last में, आपको verification process पूरी करनी होगी।
Part B:
यह part तब fill करना है जब Assessing Officer से Income Tax Act की section 195(3)/195(2)/197 में Certificate लिया हो।
Part B में, sender, recipient, और fund transfer के संबंध में information fill करनी होगी। यहां difference यह है कि AO order की details include करना होगी।
Part C:
यह Part तब पूरा किया जाना चाहिए जब एक Finacial Year में total remittance या इसका cumulative value ₹ 5 लाख से अधिक हो, और यह remittance taxable हो ।
Part C में, recipient और transfer की details के साथ साथ Chartereed Accountant (CA) की information और किसी भी associated attachments देने होते ।
Part D:
यह part तब fill किया जाता है, जब domestic law के अनुसार, remittance taxable नहीं है।
Part D में, sender की details fill करना होती है, जिसमें name, PAN, sender status, residential status, contact information, and address शामिल है।
Cases जिसमे Form 15 CA file करने की requirement नहीं है :
| 1 | Indian investment abroad – in equity capital (shares) |
| 2 | Indian investment abroad – in debt securities |
| 3 | Indian investment abroad – in branches and wholly owned subsidiaries |
| 4 | Indian investment abroad – in subsidiaries and associates |
| 5 | Indian investment abroad – in real estate |
| 6 | Loans extended to Non-Residents |
| 7 | Advance payment against imports |
| 8 | Payment towards imports – settlement of invoice |
| 9 | Imports by diplomatic missions |
| 10 | Intermediary trade |
| 11 | Imports below Rs. 5,00,000-(For use by ECD offices) |
| 12 | Payment for operating expenses of Indian shipping companies operating abroad. |
| 13 | Operating expenses of Indian Airlines companies operating abroad |
| 14 | Booking of passages abroad – Airlines companies |
| 15 | Remittance towards business travel |
| 16 | Travel under basic travel quota (BTQ) |
| 17 | Travel for pilgrimage |
| 18 | Travel for medical treatment |
| 19 | Travel for education (including fees, hostel expenses, etc.) |
| 20 | Postal services |
| 21 | Construction of projects abroad by Indian companies including import of goods at project site |
| 22 | Freight insurance – relating to import and export of goods |
| 23 | Payments for maintenance of offices abroad |
| 24 | Maintenance of Indian embassies abroad |
| 25 | Remittances by foreign embassies in India |
| 26 | Remittance by non-residents towards family maintenance and savings |
| 27 | Remittance towards personal gifts and donations |
| 28 | Remittance towards donations to religious and charitable institutions abroad |
| 29 | Remittance towards grants and donations to other Governments and charitable institutions established by the Governments |
| 30 | Contributions or donations by the Government to international institutions |
| 31 | Remittance towards payment or refund of taxes |
| 32 | Refunds or rebates or reduction in invoice value on account of exports |
| 33 | Payments by residents for international bidding. |
Information required to be fill the Form 15CA:
1. Details of Remitter
2. Name of the Remitter
3. Address of the Remitter
4. PAN of the Remitter
5. Principal Place of Business of the Remitter
6. E-Mail Address and Phone No. Of Remitter
7. Status of the Remitter (Firm/Company/Other)
8. Details of Remittee
9. Name and Status of the Remittee
10. Address of the Remittee
11. Country of the Remittee (Country to Which Remittance Is Made)
12. Principal Place of the Business of the Remittee
13. Details of the Remittance
14. Country to Which Remittance Is Made
15. Currency in Which Remittance Is Made
16. Amount of Remittance in Indian Currency
17. Proposed Date of Remittance
18. Nature of Remittance as Per Agreement (Invoice Copy to Be Asked From Client) D. Bank
19. Bank Details of the Remitter
20. Name of Bank of the Remitter
21. Name of Branch of the Bank
22. BSR Code of the Bank
23. Others
24. Father’s Name of the Signing Person
25. Designation Of The Signing Person
Conclusion:
Non-resident को payment करने की information department को Form 15CA/CB के through देना होती है । Transaction के अनुसार और applicable provision के अनुसार Form 15CA का कौन सा part fill करना होगा ये decide करना सबसे important है ।
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