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Part A : Direct taxes
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.