FORM 15CB

	A	B	C	D	F	H	I	K	L
1	Form No. 15CB
2	India - UK DTAA
3	Certificate of an Accountant
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9	We hereby certify the following:-
10	A		Name and address of the beneficiary of the remittance	Aravind Menon, #506, 30 Malta Avenue, Brampton , ON L6Y 4S5, Canada.
11	B	1	Country to which remittance is made	Canada				Currency:	CAD
12		2	Amount Payable	INR 69,00,000				In Indian Rs.	600,000.00
13		3	Name of the Bank :
14		4	BSR Code of the bank branch (7 digit)
15		5	Proposed date of remittance (DD/MM/YYYY)	14/11/2024
16		6	Nature of remittance as per agreement/document	Other Income		Sale of Commercial property
17		7	Please furnish the relevant purpose code as per RBI	Secondary Income
18		8	In case the remittance is net of taxes, whether tax payable has been grossed up?	( Tick )	Yes		No
19		9	Taxability under the provision of Income Tax Act (without considering DTAA)
20			(a) the relevant section of the Act under which the remittance is cover
21			(b) the amount of income chargeable to tax
22			(c) the tax liability
23			(d) basis of determining taxable income and tax liability	Original Cost of Achequisition : Rs.1,42600 ( year of acquisition: March 2015); Sale consideration: 7,50,000
24		10	If any relief is claimed under DTAA-
25			(i) Whether tax residency certificate is obtained from the receipent of remitance	( Tick)	Yes		No
26			(ii) Please specity relevant DTAA
27			(iii) Please specity relevant of article of DTAA	ARTICLE 17
28			(iii) Please specity relevant of article of DTAA	Nature of Payment as per DTAA
29			(iv) Taxable income as per DTAA	In Indian Rs.
30			(v) Tax Liablity as per DTAA	In Indian Rs.
31			A. If the remittance is for royalties, fee for technical services, interest, dividend, etc(not connected with permanent establishment) please indicate:-	( Tick)	Yes
32			(a) Article of DTAA
33			(b) Rate of TDS required to be deducted in term of such article of the applicable DTAA	As per DTAA (%)
34			B. In case the remittance is on account of business income, please indicate:-	( Tick)	Yes		No
35			(a) The Amount of income liable to tax in India	N.A.
36			(b) The basis of arriving at the rate of deduction of tax	N.A.
37			C. In case ofremittance is on account of capital gains, please indicate:-	( Tick)	Yes		No
38			(a) Amount of long term capital gains
39			(b) Amount of short term capital gains
40			(c) basis of arriving at taxable income	Original Cost of Achequisition : Rs.1,42600 ( year of acquisition: March 2015); Sale consideration: 7,50,000
41			D. In case of other remittance not covered by sub-items A,B and C	( Tick)	Yes		No
42			(a) Please specify nature of remittance
43			(b) Whether taxable in India as per DTAA
44			(c) If yes, rate of TDS required to be deducted in terms of such article of applicalbe DTAA
45			(d) If not, the please furnish brief reason theror, specifying relevant article of DTAA
46		10	Amount of TDS	In foreign currency		CAD 2559
47		10	Amount of TDS	In Indian Rs.		Rs. 1,56,000
48		11	Rate of TDS	As per Income-tax Act (%) or		20%
49		11	Rate of TDS	As per DTAA (%)
50		12	Actual amount of remittance after TDS	In foreign currency		CAD 9745.69
51		12	Actual amount of remittance after TDS	In Indian Rs.		5,94,000/-
52		13	Date of deduction of tax at source.((DD/MM/YYYY)	07/16/2024
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