FOREIGN REMITTANCE U/S 195 OF THE I.T.我们是外贸公司,一个印度客户发给我这样的表格,让我填写.1.我想知道每项条款的精确意思2.我想知道在这其中的厉害的关系,跟双重征税有关系吗?3.越具体越好,

FOREIGN REMITTANCE U/S 195 OF THE I.T.我们是外贸公司,一个印度客户发给我这样的表格,让我填写.1.我想知道每项条款的精确意思2.我想知道在这其中的厉害的关系,跟双重征税有关系吗?3.越具体越好,
FOREIGN REMITTANCE U/S 195 OF THE I.T.
我们是外贸公司,一个印度客户发给我这样的表格,让我填写.
1.我想知道每项条款的精确意思
2.我想知道在这其中的厉害的关系,跟双重征税有关系吗?
3.越具体越好,可惜的是我分不多.
PRELIMINARY CHECK LIST
FOR FOREIGN REMITTANCE U/S 195 OF THE I.T.ACT
1.Please state,who is the BENEFICIAL OWNER of the proposed remittance?
2.Whether the BENEFICIAL OWNER is considered as a TAXABLE UNIT/ ENTITY under the tax law of the country of its domicile,residence,place of registration/ incorporation/ management etc as the case may be?
3.In which country the BENEFICIAL OWNER is liable to tax on the income arising out of proposed remittance based on its domicile,residence,place of registration/incorporation/management etc as the case may be?
4.What is the status of the BENEFICIAL OWNER for the purpose of taxation as per the tax laws of the country where it is liable to tax (i.e.Individual,Proprietorship,Partnership,Company,Society,body - corporate,trust,foundation or any other.
5.Please furnish the Tax Residence Certificate (i.e.T.R.C.) of the BENEFICIAL OWNER.This is issued by the Tax Authorities of the Country of Residence / Registration / Incorporation where it is liable to tax.
If the BENEFICIAL OWNER is NOT a Taxable Unit/ Entity not liable/subjected to tax,(i.e.it is a transparent or pass – through entity) please furnish the names,shares and TRCs of the persons who are the partners/ members/ beneficiaries liable to tax on their respective share of income distributed.
6.Please state whether the BENEFICIAL OWNER has any Place of Management,Branch,Office,Factory,Warehouse,Sales Outlet,Installation or Assembly Projects or Supervisory Activities connected therewith in India which constitutes its permanent establishment in India or Service PE or Agency PE in India as per Article 5 of DTAA between India and the Country of its residence.PLEASE FURNISH A DECLARATION IN THIS REGARD.
7.Please state whether the BENEFICIAL OWNER has a liaison office in India?Whether the liaison office is concluding business contracts or securing orders on its behalf in India.
8.In case of independent personal services an undertaking from the Non-Resident Professional (i.e.Proprietor or Partners) providing the Professional Services in India stating his/their likely stay in India (No.of days) during the relevant Financial Year (from 01 April to 31 March) and whether any fixed base is available in India for rendering such professional services?
9.Copy of offer letter / proposal / purchase order / agreement executed.
10.Copy of Invoice.(RECD)
11.Detailed Note on Services rendered.
Note:Based on the informations furnished in response to the points mentioned above,further informations/ clarifications if any may be sought on case to case basis.

FOREIGN REMITTANCE U/S 195 OF THE I.T.我们是外贸公司,一个印度客户发给我这样的表格,让我填写.1.我想知道每项条款的精确意思2.我想知道在这其中的厉害的关系,跟双重征税有关系吗?3.越具体越好,
外地汇款ü / s的资讯科技法195