E-Publication on “Issuance of Form 15CB – Regulation & Procedure”

By | August 31, 2021
(Last Updated On: August 31, 2021)

E-Publication on “Issuance of Form 15CB – Regulation & Procedure”


We are happy to share that NIRC of ICAI has come up with an E-Publication on “Issuance of Form 15CB – Regulation & Procedure”. The link to download the same is https://nirc.icai.org/nirc-publication/

This E-Publication covers various aspects of Issuance of Form 15CB including applicability of section 195, responsibility to deduct tax, rates of tax deduction, beneficial provisions of DTAAs, applicability of section 206AA etc.

We are thankful to our contributors and the International Taxation Committee of NIRC of ICAI for making this possible. We trust that this e-book would be useful as a background material for conducting various training programs like seminars/ webinars/ workshops etc and also will assist our members and other stakeholders in doing the compliance.


Opinions expressed in this publication are those of the Contributors. NIRC of ICAI, does not necessarily concur with the same. While every care is taken to ensure the accuracy of the contents in this publication, neither contributors nor NIRC of ICAI is liable for any inadvertent error or any action taken on the basis of this publication.



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