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clerification on following payment made by export company
1.payment of import of material from china ,suppliers does not have any PE or any connection in india
2.payment of international exibition /fair participation-france/use/japan-organisor of fair does not have any PE and connection in india
3.payment of export commission to agent in china,japan -no PE and connection in india
in all the above cases under the followin column of 15 cb what has to be filled up
1.Taxability under the provisions of the Income-tax Act (without considering DTAA)
a.(a) The relevant section of the Act under which the remittance is covered
2.If any relief is claimed under DTAA-
(i) whether tax residency certificate is obtained from the recipient of remittance
3.B. In case the remittance is on account of business income, please indicate
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