It is known to everyone that a banker will ask for Form 15CA certificate and 15CB certificate, while making foreign payments. 15CA certificate is required to be furnished by a person who is willing to make payment to non-resident, any sum chargeable to tax under the provisions of Income Tax Act. The Individual who are transferring their funds from NRO Account to NRE account also required to file Form 15CA and get 15CB Certificate from Chartered Accountant. The Assessee should furnish relevant information in the below mentioned parts.
For payments other than the payments referred in clause (i), the information —
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