23 March 2010
Where a payment is made to Non Resident for materials imported & technical fees separately charged in one sum, can one 15CB form be issued to cover both transactions as the remmitance is combined and submit two 15CA forms based on one 15CB or two separate 15cB forms are required to be issued.
there is a separate column in the form 15CA and 15CB for mentioning the purpose for the payment is to be made. so in my view, two separate certificates should be issued for two different purposes