E-filing norm for remittances eased

While Form 15CA is a declaration from the taxpayer that tax has been deducted at source against payment to the overseas recipient, Form 15CB is a certification from a chartered accountant that the provisions of the relevant tax treaty and I-T Act have been complied with.

from Wealth-Economic Times https://economictimes.indiatimes.com/wealth/personal-finance-news/e-filing-norm-for-remittances-eased/articleshow/83533837.cms