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Clarification on remittances of consular receipts —
Circular No. 9/2009, dated 30-11-2009.
It has been clarified by the Board that for the purpose of
remittance of consular receipts abroad, diplomatic missions in India need to
submit only a self-certified undertaking in Form No. 15CA to the remitter
bank. They are not required to obtain a certificate from an
accountant/certificate of Assessing Officer in Form 15CB, since their receipts
are tax exempt.
