Question ID : 37987

Which part of 15CA to be filled in case of Equalisation Levy and no TDS

Payment to Non Resident is not taxable in India, and no TDS is required, BUT Equalisation levy is needed to be deducted As per Rule 37BB: For "any sum chargeable under the provisions of the Act", 15CA Part A or B or C is needed For any other sum, Part D is needed. Will levy of Equalisation Levy make the amount "any sum chargeable under the provisions of the Act" and hence 15CA Part A or B or C will be needed? or does only TDS make the sume "any sum chargeable under the provisions of the Act"?

posted by Gaurav S Kenkre on Feb 19 2019 12:00AM