A taxpayer is considered an Indian resident if they meet either condition: 1) stay in India for 182 days or more in the previous year, or 2) stay in India for at least 365 days in the preceding four years and 60 days or more in the relevant financial year.
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Form 15CB is a certificate issued by a Chartered Accountant for payments exceeding ₹5 lakh in a financial year to a non-resident or foreign company, where no certificate under Sections 195/197 is obtained. It certifies payment details, TDS applicability, and remittance purpose, serving as a tax determination certificat...
Located: Port Blair, Andaman and Nicobar Islands, IN
A lower or nil TDS certificate, issued under Section 197 of the Income Tax Act, 1961, permits tax deduction at a reduced or zero rate. It helps avoid excess TDS and eliminates the hassle of claiming tax refunds later.
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