Form 15CB–Situation: Rate of Tax Based on Year of Deduction
Form 15CB – Situation: Rate of Tax Based on Year of Deduction Impact on issue of Form 15CB Scenario An Indian company received an invoice from a non-resident payee in March 2023 (FY 2022–23) for technical knowhow / royalty services. The invoice was booked in March 2023, but tax was not deducted at source at …