Remittances of Consular receipts to non-residents under section 195 of the Income-tax Act

Circular No. 9 /2009
F.No.142/19/2007-TPL
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
****
New Delhi, the 30th November, 2009

Subject:- Remittances to non-residents under section 195 of the Income-tax Act ––
remittances of Consular receipts - clarification reg:-


1-Reference is drawn to Circular No. 4/2009 dated 29th June, 2009 prescribing
the revised procedure for furnishing information regarding remittances being made to
non-residents w.e.f. 1st July, 2009.

2. As per Article 28 of schedule to section 2 of the Diplomatic Relations (Vienna
Convention) Act, 1972, the fees and charges levied by a diplomatic mission in the course
of its official duties shall be exempt from all dues and taxes.

3. In view of the above, while remitting consular receipts abroad, diplomatic missions in
India will be required to submit only a self certified undertaking in Form No 15CA to the
remitter bank. They are not required to obtain a certificate from an accountant/ certificate
of Assessing officer (Form 15CB). The procedure for furnishing information regarding
remittances of consular receipts by diplomatic missions in India will be as follows:-

(i) The diplomatic mission will access the website to electronically upload the remittance
details to the Income-tax Department in Form 15CA (undertaking).

(ii) The diplomatic mission will then take a print out of this filled up Form 15CA (which
will bear an acknowledgement number generated by the system) and sign it. Form 15CA
(undertaking) can be signed by the Head of the mission or by an officer of the mission so
authorized by the Head of the mission.

(iii) The duly certified Form 15CA (undertaking) will be submitted in duplicate to the
Reserve Bank of India / authorized dealer. The Reserve Bank of India / authorized dealer
will in turn forward a copy of the undertaking to the Assessing Officer concerned.

(Munesh Kumar)

Secretary,
Central Board of Direct Taxes.
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