New Form 15E for Payment to Non Resident u/s 195 Income Tax Act

By | December 31, 2019
(Last Updated On: December 31, 2019)

New Form 15E for Payment to Non Resident u/s 195 Income Tax Act


As a result of the amendments carried out in sub-section (2) and sub-section (7) of section 195 of the Act, vide Finance (No.2) Act, 2019, consequential amendments have to be carried out in Income-tax Rules, 1962 (the Rules) and Forms to give effect to the amendments.

new Form 15E is proposed to be introduced in the Rules
to operationalize the provisions of the section 195(2) of the Act.

It has been decided to seek the stakeholder’s comments in relation to proposed Form 15E to be introduced in the Rules. In this regard, comments and suggestions are invited from the general public on the proposed form. The comments/suggestions may be sent electronically (in word format) though email at within 15 days of publication of this document on
the Income Tax website (

[See Rule 29BA 1]
Application by a person for a certificate under section
195(2) of the Income-tax Act, 1961 , for determination of
appropriate proportion of sum (other than salary) payable
to non-resident, chargeable in case of the recipient.

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