Making Form 15CB for Royalty/Fee for Technical Service Invoice
12 June 2025Nidhi
Making Form 15CB for Royalty/Fee for Technical Service Invoice
Form 15CB is a certificate submitted by a Chartered Accountant while making any payment/aggregate of payment more than Rs. 5 lakh in a financial year to a non-resident (other than a company) or a foreign company, and a certificate from the AO u/s 195/197 is not obtained. This form contains the details of the payment, TDS rate, and TDS Deduction, among other information.