| Parameters | Parts | When Applicable |
|---|---|---|
| Part A | Remittance ≤ ₹5 lakh in a financial year | |
| Part B | Remittance taxable and Form 15CB required | |
| Part C | Remittance taxable, covered under lower/nil TDS certificate | |
| Part D | Remittance not taxable in India (as per Act/DTAA) |
Non-compliance or incorrect filing may result in:
No. It depends on amount and taxability, but many payments do require it.
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