Certifications & Withholding Tax Compliance Services
At Pratapkaran Paul & Co, Chartered Accountants, we specialize in providing trusted tax certifications and withholding tax support services in India, ensuring compliance with Section 195 and seamless global fund remittances. Our team assists with the issuance of Form 15CA and 15CB certificates, mandatory for foreign payments exceeding ₹5 lakh, and certifications for NRO/NRE account repatriation. We also handle exemption applications under Sections like 80IA/IB and 10B, ensuring businesses and trusts maximize their tax benefits.
Our comprehensive advisory includes managing TDS return filings, assistance with lower withholding tax certificate applications, and guidance on withholding compliance for both vendor and contractor payments. For non-residents, our team expertly navigates DTAA-related compliance, including filing Form 10F along with Tax Residency Certificates (TRC), so clients can claim treaty benefits and avoid double taxation while maintaining transparency under Indian tax laws.
Form 15CA & 15CB Certification Services
- Preparation and issuance of Form 15CA, required for any remittance to non-residents, indicating that tax has been correctly handled.
- Form 15CB certificate issued by a qualified Chartered Accountant when remittances exceed ₹5 lakh per financial year, ensuring compliance with Section 195 and DTAA treaties.
- Strategic advice on which section of Form 15CA applies—Part A, B, C, or D—based on taxable status and remittance amount.
- Liaison with authorised dealer banks to ensure remittance processing aligns with tax requirements.
- Documentation review and TDS rate validation aligned with treaty provisions for reduced or nil withholding.
Lower Withholding Tax Certificate Assistance
- Complete support in applying for lower or nil TDS certificates under Section 197/206C(9) for vendor or contractor payments.
- Collation of legal and financial documents required for the application to the Assessing Officer.
- Filing Form 13 and representing clients before the AO in case follow-ups or notices are issued.
- Planning submissions to substantiate eligibility—such as treaty reliance or sector-specific exemptions.
- Ensuring timely compliance and greater cash flow through reduced withholding obligations.
DTAA Compliance & Form 10F Filing Support
- Guidance for non-resident Indians (NRIs) or foreign entities to claim DTAA/ treaty benefits, mitigating double taxation.
- Filing Form 10F electronically along with a valid Tax Residency Certificate (TRC) as required under Rule 21AB and Section 90(5) of the Income Tax Act.
- Assistance with portal registration and submission—with or without PAN—for seamless claim processing .
- Ensuring completeness of key Form 10F declarations—such as taxpayer status, nationality, TIN, residence period, and address—to validate treaty claims
- Submission of TRC and Form 10F together to ensure the correct reduced TDS rate is applied on cross-border payments.