24 December 2013
Firstly determination whether TDS is applicable or not and reason thereof if not applicable.This is one of the crucial aspect in 15CB. Then TAN/PAN of remitter, Address, Cont. No.,Bank Detail (both local and foreign bank to which remittance is to be made). Amount of remittance (Both in foreign and indian). Requisite documents from which we can conclude about transaction.
CAclubindia
