Notification No. 67 — Notification 67 date of issue…

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

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Che Gazette of India
SATA
EXTRAORDINARY
AMMI—WVvs 3—3A-AVS(ii)
PART JJ—Section 3-—Sub-section (id)
Unfirenre & wantieta
PUBLISHEDBYAUTHORITY
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)}
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6 THE GAZETTE OF INDIA : EXTRAORDINARY {PART H— Sr. 3(ii)}
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8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)|
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10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART HH—SEc. 3(ii)]
ROAR IEEE
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®T.31.2364 (a) ARE 5-8-2013 ert Geafta fey ay |
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 2nd September, 2013
INCOME-TAX
S.0. 2659 (E).— In exercise of the powers conferred by sub-section (6) of section 195 and section 192, section 194B, section 194BB, section 194E, section 194LB, section 194LC, section 194LD, section 196B, section
196C, section 196D read with section 295 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, issued by the Central
Board of Direct Taxes vide number $.0.2363(E) dated the 5° August, 2013 published in the Gazette of India, dated the 5" August, 2013, the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:—
] (1) These rules may be called the Income-tax (14th 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:-
“Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company
37BB. (1) Any person responsible for paying to a non-resident, not being a company, or to a forcign company, any interest or salary or any othcr sum chargeable to tax under the provisions of the Act, shall furnish the following.
namely :-—
(i) the information in Part A of Form No.I5CA, if the amount of payment does not exceed fifty thousand rupecs and the aggregate of such payments made during the financial year does not exceed two lakh fifty thousand rupees; (it) the information in Part B of Form No.1S5CA for payments other than the payments referred in clause (i) after obtaining—
(a) a certificate in Form No. 15CB from an aceountant 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. 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 shal! 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)
tor 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, ‘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).
Explanation 2.— For the removal of doubts, it is hereby clarified that for payments of the nature specified in column (3)
of the specified list below, no information is required to be furnished under sub-rule (1).
ea eT to oa ok ee " ome De EE a

{art []-w@rs 3(ii}] UR Bl UAT : SATAN 11

. SPECIFIED LIST , (1) per RBI
(2) (3)

[somos peraing expenses onan Anes compris operating soa

[oat [Booking ofpassaesabrood Aitinescompenies
|

SR a
|

project site a ee ris [Sar [ Matin fn mbasesabead institutions established by the governments.
3. In the said rules, in Appendix-II, for Form No.15CA and Form No. 15CB, the following Forms shall be substituted, namely:-
“FORM NO. 15SCA
(See rule 37BB) :
mie
Department to a non-resident not being a company, or to a foreign company

12 THE GAZETTE OF INDIA : EXTRAORDINARY {PART JI—SEC. 3{ii)]
eG6GQqas$@a SS SSS
Part A
(To be filled up if the remittance is chargeable to tax and 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)
| » Name of remitter H :
= PAN of the remitter (if available) ;
| S TAN of the remitter (if available) ‘ -
: a Complete address, email and-phone number of the remitter
* Status of remitter’ —
s Name of recipient of remittance :
OE PAN of the recipient of remittance, if available
| = Complete address, email’ and phone number” of the recipient of remittance ~ oO
x Country to which remittance is made '
; Amount payable before TDS (In Indian Currency)
|
aa] remittance _
S Name of bank a a
E
| 2 ; Nature of remittance oo
Tax deducted---
i (a) Amount of tax deducted (b) Date of deduction
VERIFICATION
Wer, _____ (full name in block letters), son/daughter of _ ___inthe 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. [/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.
: Write I 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 206A A
* Tfavailable
* If available
Part B
(To be filled up if the remittance is chargeable to tax and exceeds fifty thousand rupees and the aggregate of such remittances made during the financial year exceeds two lakh fifty thousand rupees.)
Section A
Name of the remitter {
~ PAN of remitter LETT | ees AO Type Range AO No
Code
5 - J | tty fy i. Principal Place of Business |TANofremitter’ | | | [| F |] | [Td i remitter
L Status" [] | Incase of company - If domestic, write ‘1’ and if other than domestic, write ‘2° [|
onan a eee me oe.
. HH . Wa w baie satialaieie oS " me | HL

[3m [l—weve 3(ii))} UT HT UII : AAU 13
| ~~ “Name of recipient of remittance 7 PAN of recipient of remittance”,
| = Status" |
& Address Country to which remittance is
| “ _ made: ;
| Principal place of business Email! address (ISD code)-Phone Number
| | Cc)
Name of the Accountant” signing the certificate
Z Name of the proprietorship/firm of the accountant ~
| Z. (c) | Address
5 (d) } Registration no. of the accountant — OO
| —_
| < (e) | Date of certificate (DD/MM/YY YY) Certificate No.” P| tid |
_ (a) | Whether any order/ certificate u/s 195(2 195(3 197 | (Tick) Yes [] No fj
| of Income-tax Act has been obtained from the
; x Assessing Officer.
cs (b) } Section under which order/eertificate has been i obtained
~ 1 | Name and designation of the Assessing Officer who
5 issued the order/certificate (d) | Date of order/certificate (e) | Order/certificate number
Section B PARTICULARS OF REMITTANCE AND TDS (as per certificate of the accountant)
Country to which remittance is | Country: Currency:
| made
Amount payable In foreign currency: In Indian Rs.
' 3 | 4. | BSR Code of the bank branch (7 |
x digit)
= 5. Proposed date of remittance (DD/MM/YYYY)
= 6 Nature of remittance as per agreement/ document
7. In case the remittance ts net of | (Tick) Yes) No fq taxes, whether tax payable has been ; grossed up? :
8. | Taxability unde r the provisions of
| the Income-tax Act (without
P| considering DTAA)
i ! _ ee
| (a) the relevant section of the Act
= under which the remittance is z covered
5 (b) the amount of income chargeable to tax i (d)basis of determining taxable
. income and tax liability
7 79. If any relief is claimed under
< DTAA-
< (i) whether tax residency certificate | (Tick) [7 Yes [ No c is obtained from the recipient of
| remittance
{ : :
374 GE] IY |

14 THE GAZETTE OF INDIA : EXTRAORDINARY (PART H--SEc. 3Gi)]
7 (il) please specify relevant DTAA ~
| } (iii) please specify relevant article |_ ee
| | of DTAA Nature of payment as per DTAA
i i ' (iv) taxable income as per DAA In Indian Rs.
| | ‘
| : | (v) tax liability as per DTAA In Indian Rs. | |
‘A. If the remittance is for royalties, | (Tick) Yes [J] No []
fee tor technical services, interest, i dividend, etc.,(not connected with permanent establishment) please indicate:-
| @) Arce aT DTAA ee
| (b) Rate of TDS required to be | Asper DTAA (%)
deducted in terms of such article of i the applicable DTAA ‘ H
B. In case the remittance is on | (Tick) Yes—-] . Nof]
account of business income, please indicate:-
(a). The amount of income liable to
| tax in India
| | (b) The basis of arriving at the rate
| of deduction of tax.
| C. In case the remittance is on | (Tick) YesL] Nol]
| account of capital gains, please
| indicate :-
(a) amount of long term capital
| gains (b) amount of short-term capital gains (c) basis of arriving at taxable income : ;
D. In case of other remittance not | (Tick) Yes[] No[{_]
covered by sub-items A,B and C
H
(a) Please specify nature of 1
remittance (b) Whether taxable in India as per
DTAA
(c) [f yes, rate of TDS required to be deducted in terms of such article of the applicable DTAA
| - :
(d) if not, please furnish brief reasons thereof specifying relevant article of DTAA
Amount of tax deducted at source In foreign currency
A jinindianRs
' | 11. | Rate of TDS As per Income-tax Act (%)
LE 9 -~
, ee ae : ' “hoa 1 a setualinl fae i Lda hal | Ad

1. 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. [/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)/1 95(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, 1/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. }/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.

5. 1/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 —
Receipt No.
|
| Date i Seal and Signature of receiving official i Incase TAN is applied for, please furnish acknowledgement number of the application.
ii Write | if company, Write 2 if firm, Write 3 if individual and Write 4 if others.
iii In case of non-availability of PAN, provisions of section 206AA shall be applicable.
iv Write I if company, Write 2 if firm, Write 3 if individual and Write 4 if others.
vy Accountant (other than an employee) shall have the same meaning as defined in the Explanation to Section 288 of
Income-tax Act, 1961.
vi Please fil] the serial number as mentioned in the certiftcate of the accountant.
f
-S
414} GZ[)3

16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART IF—SEC. 3(ii)]
Sa
Form No. 15CB
(See rule 37BB)

Certificate of an accountant!

l’We* have examined the agreement (wherever applicable) between
Mr/MS./M/S* o.oo... cceesceeseteceeeeceeerevessievereeeee. And Mr./MS./M/S* 00... .cecccceeeeeeecesesscccteeneveeseues cesseveren (Remitters) (Beneficiary) ‘
requiring the above remittance as well as the relevant documents and books of account required for ascertaining the nalure of remittance and for determining the rate of deduction of tax at source as per provisions of Charter- XVII-B.
We hereby certify the following :-
A | Name and address of the beneficiary of the remittance 7 oo _
| B “], | Country to which remittance is made | Country; Currency: 7
~ 12. Amount payable |_In foreign currency: In Indian Rs. , ;
3__| Name of the bank [Branch ofthe bank
_ +. __| BSR Code of the bank branch (7 digit) | it [ [ T [7 |
3. Proposed date of remittance (DD/MM/YYYY) |
| 6 Nature of remittance as per agreement/
| document |
| 7. In case the remittance is net of taxes, whether (Tick) [] Yes[] No i tax payable has been grossed up? |
| 8. Taxability under the provisions of the
: Income-tax Act (without considering DTAA) ;
|| |
| (a) the relevant section of the Act under which the remittance is covered | |
| t (b) the amount of income chargeable to tax |
| (c) the tax liability PO |
(d)basis of determining taxable income and
9. Ifany relief is claimed under DTAA- me oom | |
(1) whether tax residency certificate is
: obtained from the reeipient of remittance (Tick) [] Yes] No
| ; (ii) please specify relevant DTAA |
l (iii) please specify relevant article of DTAA |
! Nature of payment as per |
| |
(iv) taxable income as per DTAA |
| (v) tax liability as per DAA | ‘
| A.If the remittance is for royalties, fee for (Tick) C] Yes[] No |
technical services, interest, dividend, etc,(not :
connected with permanent establishment) |
lease indicate:- |
| (a) Article of DTAA |
: (b) Rate of TDS required to be deducted in | As per DTAA (%)}
| terms of such article of the applicable DTAA [AsperDTAA() | i
B. Jn case the remittance is on account of | (Tick) [] Yes [] No
| business income, please indicate:- ee |
| (a) The amount of income liable to tax in
| India |
woos L(b) The basis of arriving at the rate of es tees Loa oa Te, ee Iba ED ee rE

“Lam [ave 3(ii)] HE BY WATT; STATI 17
Nee eee ee ert eee ee err
| deduction of tax. —_ 7 —
C. In case the remittance is on account of | (Tick) [] Yes (] No
' capital gains, please indicate:-
|
(c) basis of arriving at taxable income ;
D. In case of other remittance not covered by.| (Tick) [] Yes [] No
| sub-items A,B and C
(a) Please specify nature of remittance _
(b) Whether taxable in India as per DTAA
(c) If yes, rate of TDS required to be deducted in terms of such article of the applicable
: | DTAA
|
i (d) if not, the please furnish brief reasons thereof specifying relevant article of DTAA
i; 10. | Amount of TDS In foreign currency |
a [InindianRs
|
| J] Rate of TDS As per Income-tax Act (%)
. or
As per DTAA (%)
' 12 | Actual amount of remittance after TDS
13. Date of deduction of tax at source, if any (DD/MM/YYYY)
Certificate No.’ CT Ett
Signature :
Name:
Name of the proprietorship/ firm:
Address:
Registration No.:
' To 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. ; ‘
2. Certificate number is an internal number to be given by the Accountant.
* Delete whichever is not applicable. ”.
(Notification No. 67/2013/F.No.149/119/2012-SO(TPL)]
J.SARAVANAN, Under Secy.
Note : The principal rules were published in the Gazette of India, Extraordinary, Part 11, Section 3, Sub-section (it) vide notification number S.O. 969(E), dated the 26thMarch, 1962 and last amended by the Income-tax (13” Amendment)
Rules, 2013, vide notification number $.0.2331 (E), dated the 5th August, 2013.
Printed by the Manager, Government ofindia Press, RingRoad, Mayapuri, New Delhi-110064- re and Published by the Controller of Publications, Delhi-} 10054.

Source: the department’s scanned file.

Notification: 67 Date of Issue: 2/9/2013

What this is

The instrument itself

The text, read by machine from the scan