form 15 ca
TRANSCRIPT
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7/30/2019 FORM 15 CA
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1. Any person responsible for paying to a non-resident or to a foreign company any sumchargeable under the provisions of this
Act(excluding "Salaries") shall, deduct tax at the time of credit of such income to the
account of the payee or at the time of paymentthereof in cash or
by the issue of a cheque or draft or
by any other mode, whichever is earlier,6. The person referred to in sub-section (1)
shall furnish the information relating topayment of any sum in such form andmanner as may be prescribed by the Board.
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The information shall be furnished by theperson responsible for making the paymentafter obtaining a certificate from a CharteredAccountant
The information to be furnished shall be inFormNo. 15CA and the certificate from anaccountant shall be obtained in Form No.15CB.
The information in Form No. 15CA shall befurnished electronically at www.tin-nsdl.comand thereafter signed printout of the said formshall be submitted to RBI/Authorized dealerprior to remitting the payment.
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Fields marked with (*) are mandatory.
Select the values from the drop down whereverprovided.
Each transaction detail should be filled in separately.
PART A Remitter
PAN & TAN of the remitter should be given
Details in at least two address fields for remitter shoule bementioned.
Name of the entity should be mentioned in the Name ofremitter field.
No value is to be provided in Area code, AO type, Rangecode & AO number. The fields will be entered by the systemafter validating the PAN and/or TAN.
Email id and mobile no., if any, should be provided.
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Recipient of remittance:
Complete address of recipient of remittance,
separated should be given
PAN alloted should be mentioned If status of entity is company, then provide
type of company i.e., domestic or other than
domestic
In the field Principal Place of Business, the
country of tax residence of the recipient of the
remittance should be mentioned.
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Information for accountant
Enter name of the Chartered Accountant in the
field Name of the accountant
Details in at least two address fields should bementioned.
Date of certificate should not be a future date.
Registration no. should be numeric.
Certificate number is an alphanumeric field.
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Particulars of Remittance and TDS Provide the values as per the accountant certificate
obtained in Form 15CB. Proposed date of remittance should be current date
or a future date. Amount of TDS should be less than amount of
remittance Actual amount of remittance after TDS should be
less than amount of remittance. BSR code of the bank through which the remittance
is made should be mentioned. Rate of TDS as per DTAA (if applicable) should be
mentioned upto two decimal places. Amount should be mentioned upto 2 decimal
places.
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Select any one out of fields 12, 13, 14 and16. One form is to be filled for one type ofremittance.
Details of responsible person should be
mentioned for verification. If no tax has been deducted then value
0.00 should be mentioned in Amount ofTDS field (foreign currency and Indian Rs.)
Value for rate of deduction as per theIncome-tax Act should be 0.00 if no taxhas been deducted and amount of TDS inIndian and foreign currency should be0.00.
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After filling up the information, click submit.On submission of details if system shows anyerrors, rectify and re-submit the form.
A confirmation screen with all the data filled bythe user will be displayed. The same can beeither confirmed or edited.
On confirmation, a filled up Form 15CA with anacknowledgement number will be displayed.Print out of the Form should be taken, signedand submitted prior to remitting the payment.
Form 15CA can be re-printed by selecting the re-print option. For re-printing, please enteracknowledgement no., PAN and/or TANmentioned in the Form.