I have been facing the same problem. I have advised from various valuable sources, but no clarity about file the form 15CA & 15CB of above transactions. Banks are also not aware about these provisions. At the time of online filing of form 15CA , it required that nature of remittance with filtered options for selection of it. There are only the nature of payment like commission, royalty etc on which TDS is to be deducted. There is no selection of Import of RM or Plant machinery. Without it we can't file Form 15CA. As per above mentioned, it seems that form 15CA is not mandatory to file for import of machinery and raw material.
Thaks for your reply, but I have deeply gone through the FORM 15CA which is applicable for Import of Plant & Machinery and also other head ie Membership Fees, Software purchase, in which head tds is not applicable. Under the head Plant & Machinery mention as " Remittance is directly or Indirectly carried out on such activity of supply of articles or things".
So, pls advise me it is applicable of payment made to importer for raw material.
CAclubindia
