Issuance of Form 15CA / CB under the Income Tax Act, 1961

I. Pre-requisites for Issuance of Form 15CA/CB

II. Collection of Information

III. Tax Residency Certificate (if applicable)

IV. Withholding Tax Assessment

V. Filing Form 15CA

VI. Issuance of Form 15CB (if required)

VII. Final Documentation and Record Keeping

VIII. Review and Compliance

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