1.When a resident wants to transfer funds to his own foreign bank account pay TCS applicable (LRS scheme) or there is an option to file 15CA Part D. If bank insists in 15CB will the CA mention TDS amount nil for the income if tax is already paid.
2. When a nri wants to transfer funds to his own foreign bank account. If TDS paid under section 195 for sale of immovable property what will the CA mention in his 15CB as nil or 15CA part D is sufficient.