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How to determine TDS on payments to non-resident and Preparation and filing Form 15CA / 15CB.
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Withholding Tax (TDS) on Payments to Non-resident
This course analyses the relevant withholding tax provisions and procedures which would assist CA’s and Industry expert in withholding tax compliance and certification. Section 195 – Payment covered u/s 195 – Interest payments to non-resident and Any other Sum Chargeable to tax (Other than salary)2. Payments to non-resident not covered under section 1953. Payments to non residents taxable on gross basis4. Payments to non residents taxable on net basis5. Person responsible to withhold tax on payments to non-resident6. Who is liable to withhold tax u/s 195? 7. Liability of resident to withhold tax u/s 195? 8. Liability of resident to withhold tax u/s 195 – Royalty/ FTS9. Liability of non-resident to withhold tax u/s 195 – Royalty/ FTS10. Time of deduction of withholding tax u/s 19511. Rate of deduction of withholding tax for payment to non-resident12. Selection of withholding tax rate depends on existence of DTAA13. Higher Withholding tax rate on non-furnishing of pan by Non-resident – Section 206AA14. Non-applicability of section 206AA on payments to non-resident Rule 37BC15. Non-applicability of section 206AA on interest payment16. When section 206AA is applicable? 17. Whether surcharge and Cess would be levied on withholding tax rates? 18. Determination of WHT AO Certificate19. Certificate u/s Section 195(2) applied by payor20. Certificate of Nil withholding tax u/s SECTION 195(3) applied by NR payee21. Certificate for deduction of tax at a lower rate – Section 197 applied by NR payee22. Validity period of certificate for non deduction of WHT Section 195(4)23. Format of Lower withholding tax certificate given by AO24. Reporting of foreign remittance in Form 15CA and Form 15CB Section 195(6)25. Refund of TDS u/s 195 to the payer26. Process of claiming refund of TDS u/s 19527. FORM 15CB AND FORM 15CA – Relation28. Who can issue form 15CB? 29. Documents to be examined by Chartered Accountant for issuing form 15CB30. Sample copy of form 10F31. Whether to apply DTAA rate or rate of Income tax act? 32. Payments to non-resident for which no form 15CA / Form 15CB to be filed33. Negative list of payment for which no form 15CA / 15CB required34. When to file Form 15CB? 35. How to fill form 15CB? 36. Reporting under Form 15CA37. Step-by-step procedure to fill form Part C of form 15CA38. Liability to withhold tax u/s 195? 39. Withholding tax rates under Income tax act for payments to non-resident40. Due date for payment of TDS deducted from payment to non-resident41. Step-by-step procedure to file form 15CB42. Step-by-step procedure to Prepare and submit form 15CA online43. Revision / withdrawal of Form 15CA / 15CB in case of error
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