When would Form 15CA and 15CB be filed - Withholding Tax from Payments to Non-resident

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When would Form 15CA and 15CB be filed - Withholding Tax from Payments to Non-resident - Procedures - CA Arinjay Jain

APPLICABILITY OF FORM 15CB AND FORM 15CA
Form 15CA - Part A – Form 15CA - [Payment is chargeable to tax + Amount of payment does not exceed Rs 5 lakhs]
Form 15CB - No

Form 15CA - Part B – Form 15CA [Payment is chargeable to tax + Amount of payment exceeds Rs 5 lakhs + AO certificate for lower or nil withholding tax]
Form 15CB - No

Form 15CA - Part C – Form 15CA [Payment is chargeable to tax + Amount of payment exceeds Rs 5 lakhs]
Form 15CB - Yes

Form 15CA - Part D – Form 15CA [Payment is not chargeable to tax]
Form 15CB - No

PAYMENTS TO NON-RESIDENT FOR WHICH NO FORM 15CA / FORM 15CB TO BE FILED
*Payment by Individual which doesn’t require RBI’s approval
*Payment covered under negative list

NEGATIVE LIST OF PAYMENT FOR WHICH NO FORM 15CA / 15CB REQUIRED

WHEN TO FILE FORM 15CB ?
*When payment is chargeable to tax
*Aggregate payment is more than Rs 5 lakhs