Form 15ca / cb

Hello Sir I have few queries regarding Form 15CA. As per new amendments one has to file form 15CA for remittance whether or not chargeable to Tax, but there has been no change in the Online Form category which still says "Chargeable to Tax" 1. So are we suppose to fill the same online form 15CA even for Not Chargeable to tax? 2. And for Payment of Import of Good, which is covered under business income Article in DTAA (Normally Article 7) and as per section 9 of Income Tax Act if income not arised in India or no permanent Establishment in India then no withholding Tax. So are we still suppose to check the DTAA and its provision? 3 And if the Beneficiary has registered business in XYZ Country but the companies residency is different (ABC) and asking the remittance in XYZ Country.. so which DTAA one has to follow? XYZ the country where remittee is also registered and has business or the ABC the country from where it belongs as per residency declaration. Thank you in advance for your help.