Effective from 1st day of October, 2013-
The person responsible for making any payment to a non-resident, not being a company, or to a foreign company shall furnish the following, namely:-
(i) The information in Part A of Form No.15CA, if the amount of payment does not exceed fifty thousand rupees and the aggregate of such payments made during the financial year does not exceed two lakh fifty thousand rupees;
(ii) The information in Part B of Form No.15CA , if the payment is not chargeable to tax and is of the nature specified in column (3) of the specified list ;
(iii) The information in Part C of Form No.15CA for payments other than the payments referred in clause (i) and clause (ii) after obtaining-
(a) A certificate in Form No.15CB from an accountant as defined in the Explanation below sub-section (2) of section 288; or
(b) A certificate from the Assessing Officer under section 197; or
(c) An order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195.
(2) The information in Form No.15 CA shall be furnished by the person electronically to the website designated by the Income-tax Department and thereafter signed printout of the said form shall be submitted to the authorized dealer, prior to remitting the payment.
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