Reference guide
A non-resident remittance reference focused on section 195 workflow, certificate requirements, and official guidance before applying rates.
Official source set
Form 15CA FAQ
Official guidance on reporting remittances to non-residents and when Form 15CA applies.
Form 15CB FAQ
Official guidance on accountant certification for taxable non-resident remittances.
Non Resident help center
Income Tax Department help section for non-resident treatment and filing context.
How to use this reference
- Section 195 issues are rate-and-chargeability issues together, not just flat table lookups.
- Check DTAA position, remittance nature, and certificate requirements before finalizing withholding.
- Use this page as the launch point into official Form 15CA and 15CB guidance before processing remittances.
When the case needs review
- Royalty, technical services, dividends, capital gains, and cross-border professional fees should be reviewed carefully before applying any withholding rate.
- If treaty benefit, gross-up, or lower-deduction certificate questions arise, move the case to advisory review rather than relying on a shortcut table.