New rules for form 15ca/cb under rule 37bb
NEW RULES FOR FORM 15CA/ CB UNDER RULE 37 BB OF THE INCOME-TAX RULES Section 195 of the Income-tax Act (‘the Act’) empowers the Central Board of Direct Taxes to capture information in respect of payments made to non-residents, whether chargeable to tax or not. Rule 37BB of the Income-tax Rules have been amended …