Notification: 58 Date of Issue: 5/8/2013

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The Gazette of Gudia
. STATENTUT
EXTRAORDINARY |
UOT [VS 3 Iq-VE (ii) -
PART H—Section 3—Sub-section (ii) -
Wife @ wenrfora s PUBLISHED BY AUTHORITY .
a. 1800) ae fecctt, ataarr, amet 5, 2013/RTaTT 14, 1935 - _
No. 1800] NEW DELHI, MONDAY, AUGUST 5, 2013/SRAVANA 14, 1935
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- 2 THE GAZETTE OF INDIA : EXTRAORDINARY {Parr f]—Sec. 3(1)] -
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Yat G win 3 A faface vefa ae ; .
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4 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—Sec. 3(i)} |
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- 6 | "THE GAZETTE OF INDIA : EXTRAORDINARY | — Sec. 30)
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8 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I]—Sec. 3(ii)]
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- 0 THE GAZETTE OF INDIA : EXTRAORDINARY [Part Il—Sec. 3(ii)]
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ahanfta & | Los
6. Pua aera & wat oa A soaks wa MT Ae |
. \ . if . 7 : . 2 : . . .

- 2 ‘THE GAZETTE OF INDIA : EXTRAORDINARY [Parr Il—Sec. 3(ii)]
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“44 . ‘THE GAZETTE OF INDIA : EXTRAORDINARY | (Parr I—Sec. 3(ii)] ; (@) waa a a .
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233131), ARE 1-8-2013 grt Pantera fry 7e |
|

. . MINISTRY OF FINANCE .
(Department of Revenue) - ; |
(CENTRAL BOARD OF DIRECT TAXES) | ;
_ NOTIFICATION _. . :
| New Delhi, the Sth August, 2013 :
os ~ INCOME-TAX
_ $0. 2363(E).—In exercise of the powers conferred by sub-section (6) of section 195
read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct
Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- - .
1. (1) These rules may be called the Income-tax (12" Amendment) Rules, 2013. .
(2) They shall come into force on the 1* day of October, 2013.
2. In the Income-tax Rules, 1962 (hereafter referred to as the said rules), for rule 37BB, ; the following rule shall be substituted, namely:- : a
“Furnishing of information by the person responsible for making payment to a non- = 7
resident, not being a company, or to a foreign company
. 37BB. (1) The person responsible for making any payment to a non-resident, not being a eo 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) acertificate from the Assessing Officer under section 197; or .
7 ° : “se oe er es a eww ee te ° °

“ [AMT Tae 3(ii)] a A UAT : STeTETTT 7
. (c) an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195.
(2) The information in Form No. 15CA 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 authorised dealer, prior to remitting the payment.
(3) An income-tax authority may require the authorised dealer to furnish the signed printout referred to in sub-rule (2) for the purposes of any proceedings under the Act.
(4) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture, transmission of data and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner specified.
Explanation.— For the purposes of this rule-—
(a) ‘authorised dealer’ means a person authorised as an authorised dealer under sub-
section (1) of section 10 of the Foreign Exchange Management Act, 1999 (42 of
1999); (b) the specified list refers to the payments of the nature as indicated below:
SPECIFIED LIST
Sl. | Purpose code Nature of payment
No. | as per RBI
(1) (2) (3)
| $0001 Indian investment abroad -in equity capital (shares)
$0002 Indian investment abroad -in debt securities
$0003 Indian investment abroad -in branches and wholly owned subsidiaries
$0004 Indian investment abroad -in subsidiaries and associates
$0005 Indian investment abroad -in real estate
6 | $0011 Loans extended to Non-Residents
$0101 Advance payment against imports
. 8 $0102 Payment towards imports- settlement of invoice
9 $0103 Imports by diplomatic missions
- $0201 Payments for surplus freight or passenger fare by foreign shipping companies operating in India.
1] $0202 Payment for operating expenses of Indian shipping companies operating abroad.
$0203 Freight on imports — Shipping companies
$0204 Freight on exports — Shipping companies
$0206 Booking of passages abroad — Shipping companies
$0208 Operating expenses of Indian Airlines companies operating abroad
34°) GE |\s—-¢

18 THE GAZETTE OF INDIA : EXTRAORDINARY [Parr I—Sec. 3(ii)]
[1s [s0209 [Freight on mpors—Aitines companies
————————_—_————_—O
etc.
[19 [80301 ___['Remitiance towards business travel, "|
7
|
of goods at project site
[26 [$0601 [Payments forlifeinsurane premium
[29 [Sion [Payments for maintenance ofofeesabosd
.
|
abroad charitable institutions established by the governments.
institutions
3
3. In the said rules, in Appendix-II, for Form No.15CA and Form No. 15CB, the following
Forms shall be substituted, namely:- :

(117 avs 3(ii)] aN Hl UTI : STAT 19
“FORM NO. 15CA
; (See rule 37BB)
Income-Tax Information to be furnished for payments to a non-resident not | Ack. No. [
Department being a company, or to a foreign company
Part A
(To be filled up if the remittance does not exceed fifty thousand rupees and the aggregate of such remittances made during the financial year does not exceed two lakh fifty thousand rupees)
0
& | PAN of the remitter (if available) fs
= [TAN of the remitter (if available) FY
| Complete address, email and phone number of the remitter fF
Stausofremite? SSCSC~—SSC“CSsSCSCSC‘C~SC‘CS~S*é~<~YS~S~iSC*?
63 Name of recipient of remittance mae
= | PAN of the recipient of remittance, if available PSY
2 Complete address, email" and phone number of the recipient of remittance Ps
Country to which remittance is made Pe
Amount payable before TDS, if any (In Indian Currency) -}o
Aggregate amount of remittance made during the financial year including this P|
proposed remittance
Name of bank Po rs} Name of the branch of the bank PY
< Proposed date of remittance fF
= [Nature ofremitmce —SSSCSC~C—CSC‘CSCSC~C~SCS~SSSSSC~*Y
=| Please specify whether the remittance is chargeable to tax or not? Fo
If the remittance is chargeable to tax, please furnish the following:
(a) Amount of tax deduction b) Date of deduction
If the remittance is not chargeable to tax, please furnish brief reasons forbelievingso | = = =i
VERIFICATION
Wer, (full name in block letters), son/daughter of sin the capacity of (designation) solemnly declare that the information given above is true to the best of my knowledge and belief and no relevant information has been concealed. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the
. recipient of the above remittance as well as documents required for determining my liability under the Income-tax
Act as a person responsible for deduction of tax at source.
Place: Signature:
Date: Designation:
* Delete whichever is not applicable.
‘Mandatory if tax is deducted
Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
> If the remittance is chargeable to tax , non-furnishing of PAN shall attract the provisions of section 206AA
“ If available
* If available

v0) THE GAZETTE OF INDIA : EXTRAORDINARY {Part II—Sec. 3(ii)]
ooo eeeeeleleeeeoeeeeeesS<_OO—OO00N5wwwaaaaaaaaaaaaa——— SS
Part B
(To be filled up if the remittance is covered by the Specified List given in Explanation to rule 37BB and not chargeable to tax under the provision of Income-tax Act 1961.)
[Nameoftheremitier——SCS~—S—SSCSC‘CSC~C~‘idCYSC SSCS
PANoftheremiter _——S~S~—S~—SSSSSCSS SCS
| TAN ofthe remitter(ifavailabley
| Complete address, email and phone number oftheremitter, |
|Statusofremitter® CT
| Name ofrecipientofremittance
[PAN ofthe recipient ofremitance avaiable
| Complete address, email’and phone number’ ofthe recipient ofremittance [|
| Country towhichremittanceismade fRawoftetan[Nanetebamtebak
Name ofthe bank ,
BSR code ofthe bankbranch(7dig) ‘|_| |] |] |
CT ;
Fmmtewmsterememe |
37BB, under which the remittance is covered
2: I certify that I have reason to believe that the remittance as above is not chargeable under the provision of
Income-tax Act 1961 and is not liable for deduction of tax at source and therefore, does not require a certificate from an Accountant in form 15CB.
VERIFICATION ‘
I/We*, (full name in block letters), son/daughter of in the capacity of (designation) solemnly declare that the information given above is true to the best of my/our* knowledge and belief and no relevant information has been concealed. In a case where it is found that the tax actually deductible on the amount of remittance has not been deducted or after deduction has not been paid or not paid in full, I/We* undertake to pay the amount of tax not deducted or not paid, as the case may be, along with interest due. I/We* shall also be subject to the provisions of penalty for the said default as per the provisions of the
Income-tax Act, 1961. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my/our* liability under the Income-tax Act as a person responsible for deduction of tax at source.
Place: Signature: .
Date: Designation:
* Delete whichever is not applicable.
' Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others. ‘
* If available.
*Tf available.

* [AM —ave 3(ii)] ARG A UTA : STATA 21
- ——eeaw=ww[wq_=<qw[_yq@_”o0"Fekleleassas=_oaa#{lnaoooooooooooooooooooooooananhnaepnDno»“oaunuwoooqqoooooeee eee
Part C
(To be filled up if the remittance is chargeable to tax under the provision of Income-tax Act, 1961 or the remittance is not covered by the Specified List given in Explanation to rule 37BB.)
Section \ GENERAL INFORMATION
i eee A
oa _ nial, aia a) | Mipepmaninn (wlll eel | eel (eee; Somes,
E Principal Place of Business TAN of remitter' Yt | | | ft | td q ae eae nn
EC Se In case of company - If domestic, write ‘1’ and if other than domestic, write ‘2° oO
Name of recipient of remittance ae PAN of recipient of remittance",
| | | | | | | | ct CE
a Lee can
Principal place of business Email address ISD code)-Phone Number a ee ieee oie ca z (©) | Address
=
g
©
: a eee
Date of certificate (DD/MM/YY YY) Certificate No. r | | | ft |
(a) | Whether any order/ certificate u/s 195(2)/ 195(3)/ 197 of (Tick) (] Yes O No a Income-tax Act has been obtained from the Assessing
Officer.
EY | (b) | Section under which order/certificate has been obtained PO
° the order/certificate
< |G) | Date of order/certificate
Order/ certificate number eet
= Section B PARTICULARS OF REMITTANCE AND TDS (as per certificate of the accountant
| 1. | Country to which remittance is made
| 2. | Amountpayable SCSSC*dsn frecign currency: In Indian Rs.
# | 3. | NameoftheBank [| ~__| Branch of the Bank ar ener
: Z |4. | BSRCode ofthe bank branch(7digit) [| [| [ | [ | [| |
- | 5.__| Proposed date of remittance DD/MM/YYYY
—— =| _.__. _—
2 document
Fy 7. In case the remittance is net of taxes, | (Tick) (J Yes | No whether tax payable has been grossed up?
Taxability under the provisions of the
Income-tax Act (without considering
DTAA)
(i) is remittance chargeable to tax in (Tick) [_] Yes ia No
2 India
< | (ii)ifnotreasonsthereof |
ae (iii) if yes, (a) the relevant section of the Act under which the remittance is covered tax
Buo\ Gr \\%— b

2 THE GAZETTE OF INDIA : EXTRAORDINARY {Parr II—Sec. 3(ii)] ;
[(c)thetaxliability OT
————_

and tax liabili
If income is chargeable to tax in India and any relief is claimed under DTAA-
(i) whether tax residency certificate is | (Tick) C)Yes [] No obtained from the recipient of remittance (ii) please specify relevant article of
—
DTAA
- —
for technical services, interest, dividend, n etc,(not connected with permanent establishment) please indicate:-
LAO Article GE DEAR |
in terms of such article of the applicable business income, please indicate:-
in India (b) If so, the basis of arriving at the rate ‘
of deduction of tax.
[eset AD
thereof specifying relevant article of
DTAA :
or capital gains, please indicate:-
a eS
|
covered by sub-items A,B and C
| (a) Please specify nature ofremittance [|
Elida :
DTAA
(c) If yes, rate of TDS required to be deducted in terms of such article of the 5
sam (d) if not, please furnish brief reasons
Pee
DTAA
baal Amount of tax deducted at source el a “sale a or e As per DTAA (%

° [4M [—wrs 3(ii)] RA HT UAT : ASTI B
VERIFICATION
l. I/We*, (full name in block letters), son/daughter of
: in the capacity of (designation) solemnly declare that the information given above is true to the best of my/our* knowledge and belief and no relevant information has been concealed.
2: I/We* certify that a certificate has been obtained from an accountant, particulars of which are given in this Form, certifying the amount, nature and correctness of deduction of tax at source./ I/We*
certify that certificate/order under section 195(2)/195(3)/197 of the Income-tax Act, 1961, particulars of which are given in this Form*.
3; In case where it is found that the tax actually deductible on the amount of remittance has not been deducted or after deduction has not been paid or not paid in full, I/We* undertake to pay the amount of tax not deducted or not paid, as the case may be along with interest due. I/We* shall also be subject to the provisions of penalty for the said default as per the provisions of the Income-tax Act,
1961.
4. I/We* further undertake to submit the requisite documents for enabling the Income-tax
Authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my/our liability under the Income-tax Act, 1961 as a person responsible for deduction of tax at source.
3: I/We* further declare that I/we* am/are* furnishing this information in my/our* capacity as and I/we* am/are* also competent to sign the return of income as per provisions of section 140 of the
Income-tax Act, 1961 and verify it.
Place: Signature:
Date: Designation:
* Delete whichever is not applicable.
For Office Use only For Office Use Only
2 Receipt No.
Date
° Seal and Signature of receiving official
"In case TAN is applied for, please furnish acknowledgement number of the application.
“ Write 1 if company, Write 2 if firm, Write 3 if individual and Write 4 if others.
In case of non-availability of PAN, provisions of section 206AA shall be applicable.
" Write | if company, Write 2 if firm, Write 3 if individual and Write 4 if others.
’ Accountant (other than an employee) shall have the same meaning as defined in the Explanation to Section 288 of
Income-tax Act, 1961.
“ Please fill the serial number as mentioned in the certificate of the accountant.
Suol Gy \\3-7

24 THE GAZETTE OF INDIA : EXTRAORDINARY {Part II—Sec. 3(ii)]
Form No. 15CB
(See rule 37BB) ;
Certificate of an accountant
I/We* have examined the agreement (wherever applicable) between (Remitters) (Beneficiary)
requiring the above remittance as well as the relevant documents and books of account required for ascertaining the nature of remittance and for determining the rate of deduction of tax at source as per provisions of Charter- X VII-B.
We hereby certify the following :-
remittance
|B | 1. _| Country to which remittance is made .
2. In Indian Rs.
3. Nameofthebank | = ~~ | Branchof the bank
| 4. | BSRCode ofthe bank branch(7digit) [| [| [| [| [| [| [| |
| 5.__| Proposed date of remittance a document
7. In case the remittance is net of taxes, | (Tick) []Yes [] No whether tax payable has been grossed ; up?
Taxability under the provisions of the
Income-tax Act (without considering
DTAA)
(i) is remittance chargeable to tax in (Tick) (J Yes ia No
India
| (ii) ifnotreasonsthereof |
(iii) if yes, (a) the relevant section of the Act under which the remittance is covered (b) the amount of income chargeable to aa tax
|(c)thetax liability |
(d)basis of determining taxable income ae and tax liabili
If income is chargeable to tax in India and any relief is claimed under DTAA- .
(i) whether tax residency certificate is | (Tick) []Yes [] No obtained from the recipient of remittance ai nn .
(ii) please specify relevant article of
DTAA Nature of payment as per
DTAA
(ili) taxable income as per DTAA In Indian Rs.
weievene
A.If the remittance is for royalties, fee | (Tick) (] Yes | No for technical services, interest, dividend, etc,(not connected with permanent establishment) please indicate:-

[ AMT II—ave 3(ii) ] Td Al Usa : AUR 25
—EeTT—T—=—=—@@=">=aEYENoONSSSSCESCECllhl]_=") _>= _ _“L_L—SS—_====_=_=_——_—_-_=—_=
a) Article of DTAA a ee (b) Rate of TDS required to be deducted | As per DTAA (%)
in terms of such article of the applicable
DTAA
B. In case the remittance is on account of | (Tick) [)Yes [] No business income, please indicate:-
(a) Whether such income is liable to tax | (Tick) L)Yes [] No in India (b) If so, the basis of arriving at the rate of deduction of tax.
(c) If not, the please furnish brief reasons thereof. specifying relevant article of
DTAA
C. In case the remittance is on account of | (Tick) CJYes [] No capital gains, please indicate:-
; (b) amount of short-term capital gains Po (c) basis of arriving at taxable income ae
D. In case of other remittance not | (Tick) (Yes ia No covered by sub-items A,B and C
(a) Please specify nature of remittance [| CS
DTAA
(c) If yes, rate of TDS required to be deducted in terms of such article of the applicable DTAA
(d) if not , the please furnish brief reasons thereof. specifying relevant article of DTAA
Amount of TDS
In Indian Rs.
Rate of TDS As per Income-tax Act (%)
or
As per DTAA (%
| 12__| Actual amount of remittance after TDS
Date of deduction of tax at source, if any | (DD/MM/YYYY)
?
Certificate No.’ LTTI 1
’ Signature :
Name:
Name of the proprietorship/ firm:
Address:
Registration No.:
Ang be signed and verified by an accountant (other than an employee) as defined in the Explanation below sub-section (2) of section 288
of the Income-tax Act,1961.

26 THE GAZETTE OF INDIA : EXTRAORDINARY {Parr II—Sec. 3(ii)]
2. Certificate number is an internal number to be given by the Accountant.
* Delete whichever is not applicable. ”.
{Notification No. 58/2013/F. No. 149/119/2012-SO (TPL)]|
J. SARAVANAN, Under Secy.
Note :—The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide
Notification No. S.O. 969 (E), dated the 26th March, 1962 and last amended by the Income-tax (11th Amendment) Rules, 2013
vide Notification No. S.O. 2331(E), dated 1st August, 2013.
?
‘
5
ee ee a }
SSS ae . f India Press, Ring Road, Mayapuri, New Delhi-!] 10064 .
— Me liane by We Rotel of Publications, Delhi-110054 ba