15 October 2013
As per the Income-Tax (Seventh Amendment) Rules, 2009 (insertion of Rule 37BB vide Notification No. 30/2009 [F. No. 14/19/2007- TPL]/S.O. 857 (E), Dated 25-03-2009) Form 15CA is to be submitted electronically by any person responsible for making payment to a non- resident, not being a company, or to a foreign company after obtaining a certificate from an accountant as per Explanation in section 288 of the Income tax Act.1961.