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10

!PART Il~SEC:. 3(ii)j

THE GAZETTE OF INDIA : EXTRAORDINARY

:~ f.n:r:l ~

cF ~.

3ffil'tTRUT, 'llT1T II, ~

26 1l"ffl. 1962 &RT~~

<{}T.W.2364(31) ~

5-8-2013

2f 3iR 3fflrr
&RT mTiimf ~

l"l\/

3, \'31l-~
ilR 311?1-CITT'

(ii)

-il. ~

(ncrt -~-~ITTFf) ~-

mOO

cm.3!1".969(31)
2013 ~

l"l\/ I

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 l94LD, section 1968, section
l 96C, section l 96D read with section 295 of the Income-tax Act, l 96 l (43 of l 96 I) 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 S.0.2363(E) dated the 5th August, 2013 published in the Gazette oflndia, dated
the 5th 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 l" 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. (I) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any
interest or salary or any other sum chargeable to tax under the provisions of the Act, shall furnish the following.
namely:-~
'
(iJ
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 docs not exceed two lakh fifty thousand rupees;
(ii)
the information in Part D of Form No. I 5CA for payments other than the payments referred in clause (i) after
obtalning=(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.
(2t The information in Form No. JSCA 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, 'authorised dealer' means a person authorised as an authorised dealer
under sub-section ( 1) of section I 0 of the Foreign Exchange Management Act, 1999 (42 of I 999).
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 (I).

------..

1~11

.,

.....

['IWI

11

11-WUS 3(ii)J
SPECIFIED LIST

SI. No.
(I)

code

Purpose
per RBI

Nature of payment

as

(2)

(3)

SOOOI

Indian investment abroad -in equity capital (shares)

S0002

Indian investment abroad -in debt securities

S0003

Indian investment abroad-in branches and wholly owned subsidiaries

S0004

Indian investment abroad -in subsidiaries and associates

sooos

Indian investment abroad -in real estate

SOOII

Loans extended to Non-Residents

S0202

Payment for operating expenses of Indian shipping companies operating abroad.

S0208

Operating expenses of Indian Airlines companies operating abroad

S0212

Booking of passages abroad - Airlines companies

10

S0301

Remittance towards business travel.

1[

S0302

Travel under basic travel quota (BTQ)

12

S0303

Travel for pilgrimage

13

S0304

Travel for medical treatment

14

S0305

Travel for education (including fees, hostel expenses etc.)

15

S0401

Postal services

16

S0501

Construction of projects abroad by Indian companies including import of goods at

project site

17

S0602

Freight insurance-relating to import and export of goods

18

S1011

Payments for maintenance of offices abroad

19

S1201

Maintenance of Indian embassies abroad

20

Sl202

Remittances by foreign embassies in India

21

Sl301

Remittance by non-residents towards family maintenance and savings

22

S1302

Remittance towards personal gifts and donations

23

Sl303

Remittance towards donations to religious and charitable institutions abroad

24

Sl304

Remittance towards grants and donations to . other governments and charitable

institutions established by the governments.

25

Sl305

Contributions or donations by the Government to international institutions

26

Sl306

Remittance towards payment or refund of taxes.

27

Sl501

Refunds or rebates or reduction in invoice value on account of exports

28

Sl503

Payments by residents for international bidding".

3. In the said rules, in Appendix-II, for Form No.lSCA and Form No. ISCB, the following Forms shall_ be
substituted, namely"FORM NO. 15CA
(See rule 37BB)
Information to be furnished for payments, chargeable to tax,
to a non-resident not l;)eiog a company, or to a foreign
company

Income-Tax
Department

_.L

Ack. No.

.L___

I.....___ ____. I
___.

12

THE GAZEHE OF INDIA: EXTRAORDINARY

lPART Jl-SEC. 3(ii}j

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)
,---.-N~ru-r-1e_o_f_r_e_m~it-te_r
Tl------~

----;
;::
PAN of the remitter (if available)
~
TAN of the remitter (if available)
, ~
Complete address, email and.phone number of the remitter
-----I i
Status of remitter '
~ -+--N-a--m--e-o~f-re-c~ip-:i,-en_t_o_f~r-e_m_i_ttan_c_e----------------------------i

: ~

PAN of the recipient of remittance, if available'

, ~
I

Co~. .:..p_le_t_e
_a_dd..,..r.,...e~ss_,_e_m_a_il_.i_an---:d-'-p-h_o_ne:--n_um_b_er_4_o_f_th_e_re_c~ip_ie_n_t_o_f_r_em_it_ta_n
-_----t-.----_---__--_-_-~~~----_
Country lo which remittance is made
Amount payable before TDS (In Indian Currency)
Aggregate amount of remittance made during the financial year including this proposed
remittance
Name of bank
Na~-e-o-=f-=th,_e....,b_r_a-nc-=h-o-=-f-=-th_e_,b-an-,-k-----..,.------------------t---
-

~
IE
3

LL
1

Proposed date of remittance

Nature of remittance
Tax deducted-s.a) Amount of tax deducted
:b) Date of deducti on

VERIFICATION
l/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 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.

*
!

1
3
4

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.
Ifthe remittance is chargeable to tax , non-furnishing of PAN shall attract the provisions of section 206AA
If available
If available

)>art 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.)

GENERAL INFORMATION
Name of the remitter
PAN of rem itter

Area Code

r-

Principal Place of Business

TAN ofrem itter'

Complete address, email and phone number of the

remitter

AO Type

::i::

Range
Code

AO No

;.i.l

t:
I

I "'-'

l:_-"--s~ta_t_us'~'

D
_

__J_

In case of company - If domestic, write' I' and if other than domestic, write '2'

[:"'lWT

II~~

13

3(ii)J

Name of recipient of remittance

l I

~
~
;...

Status"

~
c;

Address

;:::;

Principal

I Email

place of business

Country to which remittance

made;

(b)

Name of the proprietorship/firm

Z:

(c)

Address

C
;.;

(d)

<(

r-

~
::::

,..:,
_,

<

Certificate No.''

(a)

Whether any order/ certificate u/s 19 5(2Y 195(3)1197

of Income-tax Act has been obtained from the
Assessing Officer.

(Tick.)

(b)

Section under which order/certificate-has been

obtained

Name and designation of the Assessing Officer who

issued the order/certi ficate

(d)

--.,--.

--

Registration no. of the account~-Date of certificate (DD/MM/YYYY)

;;::_,

of the accountant

(e)

[
0

Yes

1 1 1 1 1
No

Date of order/certificate
1

(e)

Order/certificate

number

~PARTICULARS

._,
""'
z
<

Country
made

2.

Amount payable

3.

Name of the Bank.

4.

BSR Code of the bank branch (7

digit)

t-'

-::.::

which

remittance

is

Proposed date of remittance

remittance
Nature
of
agreement/ document

(as per certificate of the accountant)

Country:

Currency:

In foreign currency:

In Indian Rs.

I I I I

(DD/MM/YYYY)
as

per

7.

In case the remittance IS net of

taxes, whether tax payable has been
grossed up?

Taxability unde r the provisions of

the Income-tax Act (without
considering DTAA)

AND IDS

Branch of the Bank

5.

--

OF REMrITANCE

I.

to

(Tick)

Yes

No

(a) the ietevant section of the Act

under which the remittance
is
covered

o
<(

i--

(b)
the
amount
chargeable to tax

of

income

(d)basis
of determining
income and tax liability

taxable

(c) the tax liability

I

..

9.
<(

<

c
L

If any
DTAA

relief

is

claimed

is

(1SD code)-Phone Number

address

Name of the Accountant" signing the certificate

;,,...

I I I I I I

(a)

<

'

PAN of recipient of
rernittance'",

under

(i) whether tax residency certificate

is obtained from the recipient of
remittance

(Tick)

D Yes 0

No

14

Tl-IE GAZETTE OF INDIA : EXTRAORDINARY

[PART Il--SEC. 3(ii)I

(ii) please specify relevant DT AA

~-

(iii) please specify relevant article

ofDTAA
,__
(iv) taxable income as per DTAA

j Nature of payment as per DTAA

rf
l

In Indian Rs.
\

, (v) tax liability as per DT/\A

In Indian Rs.

~~A. If the remittance is for royalties,

fee for technical services, interest,
dividend, etc.,(not connected with
permanent establishment) please
indicate:-

(Tick)

Yes O

No

0
I

(a) Article of DTAA

(b)

Rate of TDS required to be

deducted in terms of such article of
the applicable DTAA

As per DTAA (%)

I

-----

In case the remittance is on

account of business income, please
indicate:B.

(Tick)

YesO

NoO

(Tick)

YesO

NoO

(Tick)

YesQ

NoO

(a) The amount of income liable to

lax in India
(bl The basis of arriving at the rate
of deduction of tax.

c.

In case the remittance IS on

account of capital gains. please
indicate:-

(a} amount of long term capital

gains
'

(b) amount of short-term capital

gains

'I

-(c)

basis of arriving at taxable

income

D~ In

case of other remittance not

covered by sub-items A,B and C

(a) Please
remittance

specify

nature

of

(b) Whether taxable in India as per

DTAA
(c) If yes, rate ofTDS required to be
deducted in terms of such article of
the applicable DT AA
I

(d) if not, please furnish brief

reasons thereof specifying relevant
article ofDTAA

10.

Amount of tax deducted at source

tr:

In Indian Rs.

~
,.....
'

In foreign currency

II.

Rate ofTDS
-

As per Income-tax Act(%)

..

15

'f'Wl II-"&"6 J(ii)J

___ T ____

or
As per DTAA (%)

12.

Actual amount of remittance after

TDS

In foreign currency

13.

Date of deduction of tax at source,

if any

(DD/MM/YYYY)

-j

VERIFICATION
I.

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, I 961, 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, l/W e* 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 I ncome-tax Act. I 961.

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-taxAct, I 961 as a person responsible for deduction of tax at source.

5.

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

Receipt No.
Date

________________________
_._Sc:...e::....a_l..:.:an:....d--"S_.ig.._n_a~re
of receivin official
i In case TAN is applied for, please furnish acknowledgement number of the application.
ii Write l if company, Write 2 iffinn, 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.
v 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 I the serial number as mentioned in the certificate of the accountant.
,.
I

16

TI IE GAZETTE OF INDIA : EXTRAORDINARY

jPART

ll~SEC. 3(ii)I

Form No. ISCB

{See rule 37BB)
Certificate of an accountant'
I/We* have examined the agreement (wherever applicable) between
Mr.!Ms./M/s*.

............

And Mr./Ms./M/s*

(Remiuers)
(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- XVIl-B.

We hereby
AIName
I.
----t:)
2.
3.
-

LB :
L

~. 6

I 7.
I s.
iI

certify the following:and address of the beneficiary of the remittance

Country to which remittance is made
Amount payable
Name of the bank
I
_13SR ~ode of the bank branch (7 di~it)
Proposed date of remittance
Nature of remittance as per agreement/
document
In case the remittance is net of taxes, whether
tax payable has been grossed up?
Taxability under the provisions of the
Income-tax Act (without considering DTAA)

'

{Tick)

YesO

No

9:

(b) the amount of income chargeable to tax

(c) th~ tax liability
(d)basis of determining taxable income and
tax liability
If any relief is claimed under DTAA(i) whether tax residency certificate is
obtained from the recipient of remittance
,____
(ii) please specify relevant DTAA

I
(Tick)

Yes

'I
I

(iv) taxable income as per DTAA

Nature of payment as per

DTAA
In Indian Rs.

(v) tax liability as per DTAA

In Indian Rs.

A.If the remittance is for royalties, fee for

technical services, interest, dividend, etc,(not
connected with permanent establishment)
please indicate:(a) Article ofDTAA
(b) Rate of TDS required to be deducted in
terms of such article of the applicable DTAA
B. In case the remittance is on account of
business income, please indicate:-

{Tick)

I
I
I

I
I

j
i
I
i

No

(iii) please specify relevant article ofDTAA

....

___J

(DD/MM/YYYY)

...

!
'I

Currency:
In Indian Rs.

(a) the relevant section or the Act under .

i
which the remittance is covered

'

......}

Country:
In foreign currency:
Branch of the bank

~-- .. -1

(a) The amount of income liable to tax in

India
~(b)_J1Je
.!_~is of_arrivin~Y. the -~tc of
----

YesO

No

I
As per DTAA (%)
(Tick)

YesO

No

Ii
1~-------

--- -~- --

..--~- _____

I
_:

['<!Jll

17

\l-@JS 3(ii)J
-

deduction of tax.
C. In case the remittance is on account of
capital gains, please indicate>

(Tick)

Yes

No

(a) amount oflong term capital gains

(b) amount of short-term capital gains
(c) basis of arriving at taxable income
D. In case of other remittance not covered by - (Tick)
sub-items A,B and C

Yes

D No

(a) Please specify nature ofremittance

(b) Whether taxable in India as ner DTAA
(c) If yes, rate ofTDS 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 ofDTAA
10.

Amount of TDS

II

RateofTDS

12
13.

Actual amount of remittance after TDS

Date of deduction of tax at source, if any

In foreign currency
In Indian Rs.
As per Income-tax Act (%)
or
As per DTAA (%)
In foreign currency
(DD/MM/YYYY)

Certificate No. 2

1rn

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 subsection (2) of section 288 of the Income-tax Act, 1961.
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 ti, Section 3, Sub-section (ii) vide
notification number S.O. 969(E), dated the 26thMarch, 1962 and last amended by the Income-tax (I 31h Amendment)
Rules, 2013, vide notification number S.0.2331 (E), dated the 5th August, 2013.
.

----p;:;jjied by the Manager,

------------"----

Government oflndia Press, RingRoad,Mayapuri, New Delhi I I 0064

and Published by the Controller of Publi::ations, Delhi-110054.