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CA certificate in Form 15CB

Posted @ May 4, 2015, 12:28 am under (CA Certificate & Foreign Trade Services)

CA certificate in Form 15CB 
 
Payments made against Import Purchases constitutes Business Income of the Overseas Supplier and is taxable in India only if it is attributable to a Business connection/Permanent Establishment in India as per Section 9(1)(i) and respective Double Tax Avoidance Agreement. 
 
It is settled law that in absence of any income chargeable to tax in India there cannot be any application of Section 195 (GE India’s case in 327 ITR 456 SC) 
 

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