i am doing the audit of a private Ltd. trading company(A registered indian company without any branch in foreign country).In this payment of Rs 90000 has been made during the year to a non resident. A certificate has been shown to me in form no. 15CB(Rule 37 BB)(Section 195 sub section 8) which certified by a chartered accountant firm which assures that payment may be made to non resident without deducting T.D.S. Is it corret to make payment without deducting T.D.S. if certificate in form no 15 CB has shown to me?
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