14/11/2025 Legal
Form 15CB, issued by a Chartered Accountant, is required for payments exceeding ₹5 lakh in a financial year to a non-resident or foreign company when no certificate under Sections 195 or 197 is available. It verifies payment particulars, TDS applicability, and remittance purpose, acting as a tax determination certificate.
Form 15CB, issued by a Chartered Accountant, is required for payments exceeding ₹5 lakh in a financial year to a non-resident or foreign company when ...
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