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August 2009

Clarification for the new procedure prescribed for furnishing the CA certificate/undertaking while making remittance to non-residents — Circular No. 4/2009, dated 29-6-2009

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Tarun Ghia, Nimesh Dedhia, Vijay Kewalramani
Chartered Accountants
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Part A : Direct taxes

  1. Clarification for the new procedure prescribed for
    furnishing the CA certificate/undertaking while making remittance to
    non-residents — Circular No. 4/2009, dated 29-6-2009.

The CBDT vide insertion of Rule 37BB prescribed procedures
for e-filing of the new undertaking in Form 15CA and modified the format of CA
certificate in Form 15CB. A clarificatory Circular has been issued to explain
the modus operandi of the system.

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