"Form 15CB is a certificate issued by a Chartered Accountant for payments exceeding ₹5 lakh in a financial year to a non-resident or foreign company, where no certificate under Sections 195/197 is obtained. It certifies payment details, TDS applicability, and remittance purpose, serving as a tax determination certificate." #Form15CB #IncomeTaxIndia #NonResidentPayments #TaxCompliance #Section195 #Section197 #FEMA #ForeignCompany #TaxRegulations #PaymentCertificate