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    Form 15CB - Filed Form

    Uploaded by

    Bhagya Rajoria
    1. The document is a certificate from an accountant examining the agreement for a remittance of $1,000 (INR 82,000) from Red Pixels Ventures Limited in India to Clever Gest LDA in Portugal for refund of advance payment. 2. The accountant certifies that the remittance is not taxable in India according to the India-Portugal tax treaty and that no tax is required to be deducted. 3. The accountant providing the certificate is Rahul Kapoor of RKACA & Associates LLP in New Delhi, India.

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    Form 15CB - Filed Form

    Uploaded by

    Bhagya Rajoria
    44 views4 pages
    1. The document is a certificate from an accountant examining the agreement for a remittance of $1,000 (INR 82,000) from Red Pixels Ventures Limited in India to Clever Gest LDA in Portugal for refund of advance payment. 2. The accountant certifies that the remittance is not taxable in India according to the India-Portugal tax treaty and that no tax is required to be deducted. 3. The accountant providing the certificate is Rahul Kapoor of RKACA & Associates LLP in New Delhi, India.

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    Form 15CB_Filed Form (5)

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    1. The document is a certificate from an accountant examining the agreement for a remittance of $1,000 (INR 82,000) from Red Pixels Ventures Limited in India to Clever Gest LDA in Portugal for refund of advance payment. 2. The accountant certifies that the remittance is not taxable in India according to the India-Portugal tax treaty and that no tax is required to be deducted. 3. The accountant providing the certificate is Rahul Kapoor of RKACA & Associates LLP in New Delhi, India.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    44 views4 pages

    Form 15CB - Filed Form

    Uploaded by

    Bhagya Rajoria
    1. The document is a certificate from an accountant examining the agreement for a remittance of $1,000 (INR 82,000) from Red Pixels Ventures Limited in India to Clever Gest LDA in Portugal for refund of advance payment. 2. The accountant certifies that the remittance is not taxable in India according to the India-Portugal tax treaty and that no tax is required to be deducted. 3. The accountant providing the certificate is Rahul Kapoor of RKACA & Associates LLP in New Delhi, India.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 4

    FORM NO.

    15CB[See rule 37BB]


    Certificate of an accountant
    Acknowledgement Number -161119170030823

    I, have examined the agreement (wherever applicable) between M/s. RED PIXELS VENTURES LIMITED with PAN
    AAHCR4327D (Remitters) and M/s. CLEVER GEST LDA (Beneficiary) requiring the above remittance as well as
    the relevant documents and books of account required for ascertaining the nature of remittance and for
    determining the rate of deduction of tax at source as per provisions of Chapter- XVII-B.
    We hereby certify the following :-

    A. Name and address of the beneficiary of the remittance CLEVER GEST LDA
    Rua Dr. Eduardo Santos,
    Silva,261,Foreign,Portugal -
    4200283

    B. 1. Country to which remittance is made Portugal

    Currency USD

    2. Amount payable

    In foreign currency 1,000

    In Indian (₹) ₹ 82,000

    3. IFSC Code INDB0000005

    Name of Bank INDUSIND BANK LTD

    Branch of the bank BARAKHAMBA

    4. BSR code of the bank branch (7 digit) 6380006

    5. Name of the Authorized Dealer IndusInd Bank Ltd.

    Branch Address of the Authorized dealer International Division,


    IndusInd House, 4th Floor,
    425, Dr. Dadasaheb
    Bhadkamkar Marg, Mumbai
    400 004

    6. Proposed date of remittance 17-Aug-2023

    7. Nature of remittance as per agreement/document Other Income / Other (Not In


    The Nature Of Income)
    REFUND OF ADVANCE
    PAYMENT RECEIVED

    8. Please furnish the relevant purpose code as per RBI Others


    S1502 - Reversal of wrong
    entries, refunds of amount
    remitted for non-Exports
    9. In case the remittance is net of taxes, whether tax payable has No
    been grossed up

    10. Taxability under the provisions of the Income-tax Act (without


    considering DTAA)

    i. Is remittance chargeable to tax in India No

    ii. If not reasons thereof REFUND OF ADVANCE


    PAYMENT RECEIVED

    iii. If yes, (a) the relevant section of the Act under which the -
    remittance is covered

    (b) The amount of income chargeable to tax -

    (c) The tax Liability -

    (d) Basis of determining taxable income and tax liability -

    11. If income is chargeable to tax in India and any relief is claimed


    under DTAA

    i. Whether tax residency certificate is obtained from the No


    recipient of remittance

    ii. Please specify relevant DTAA

    iii. Please specify relevant article of DTAA

    iv. Taxable income as per DTAA -

    v. Tax liability as per DTAA -

    11.A If the remittance is for royalties, fee for technical services, No


    interest, dividend, etc,(not connected with permanent
    establishment) please indicate:-

    a. Article of DTAA -

    b. Rate of TDS required to be deducted in terms of such article -


    of the applicable DTAA (%)

    11.B In case the remittance is on account of business income,please No


    indicate:-

    a. Whether such income is liable to tax in India -

    b. If so, the basis of arriving at the rate of deduction of tax -

    c. If not, then please furnish brief reasons thereof. specifying -


    relevant article of DTAA

    11.C In case the remittance is on account of capital gains, please No


    indicate :-

    a. Amount of long term capital gains -


    b. Amount of short-term capital gains -

    c. basis of arriving at taxable income -

    11.D In case of other remittance not covered by sub-items A, B and C Yes

    a. Please specify nature of remittance REFUND OF ADVANCE


    PAYMENT RECEIVED

    b. Whether taxable in India as per DTAA No

    c. If yes, rate of TDS required to be deducted in terms of such -


    article of the applicable DTAA (%)

    d. If not, please furnish brief reasons thereof, specifying relevant N.A.


    article of DTAA

    12. Amount of TDS

    In foreign currency -

    In Indian (₹) -

    13. Rate of TDS (%) -


    -

    14. Actual amount of remittance after TDS (In foreign currency) 1,000

    15. Date of deduction of tax at source, if any 03-Aug-2023

    Accountant Name RAHUL KAPOOR

    Name of the proprietorship/firm RKACA & ASSOCIATES LLP

    Membership Number 083760

    Address E-186, Greater Kailash I,


    Greater Kailash, SOUTH DELHI,
    Delhi, INDIA, 110048

    Registration Number 00014372

    IP Address 182.69.176.155

    Date of Certificate 03-Aug-2023

    Place New Delhi

    Acknowledgement Number - 161119170030823

    This form has been digitally signed by RAHUL KAPOOR having PAN AALPK9964G from IP Address
    182.69.176.155 on 03-Aug-2023 03:16:55 PM
    Dsc Sl No and issuer 179296960871841CN=SafeScrypt sub-CA for Class 3 Individual 2022,C=IN,O=Sify
    Technologies Limited,OU=Sub-CA

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