15 ca/cb

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

08 July 2015 My company have purchased some cloud base software and we are paying monthly subscription in USD are we supposed to file form 15CA for every payment we are making and any TDS is also required to be deducted????

CA John Abraham Austin ACA

CA John Abraham Austin ACA (Expert)
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08 July 2015 Form 15CA & CB is mandatory in making specified payment to a non-resident. It depends on the country to which you makes the payment.
There are DTAA's (Double Taxation Avoidance Agreements) by Govt. of India and other country.

So, refer that DTAA and find out the rate by searching the nature of payment.

Generally, software charges are subject to TDS u/s 195 and Form 15CA/CB is mandatory.