New Rule 37BB prescribes list of payments for which the said Rule would not be applicable. Remitter. Printout of the undertaking Form 15CA is signed. Obtains certificate of Accountant (Form 15CB) Submit the signed paper undertaking form to the RBI/ Authorized Dealer along with certificate of an Accountant in duplicate. Electronically upload the remittance details in Form 15CA on RBI/ Authorized Dealer remits the Amount. Take printout of filled undertaking form (15CA) with system generated acknowledgement number. A copy of undertaking (15CA) & Certificate of Accountant (15CB) by RBI / Authorized Dealer forwarded to the AO. For Discussion Purposes © MPC Legal.