CBDT details procedures for remitting consular receipts

Diplomatic missions in India will be required to submit only a self-certified undertaking in Form No 15CA to the remitter bank and they are not required to obtain a certificate from an accountant / certificate of assessing officer in Form 15CB, the government has clarified.

The fees and charges levied by a diplomatic mission in the course of its official duties are exempt from all dues and taxes in terms of Article 28 of schedule to section 2 of the Diplomatic Relations (Vienna Convention) Act, 1972, the government said in a circular issued on Tuesday.

Detailing the procedure for furnishing information regarding remittances of consular receipts, the release said, the diplomatic mission will access the website to electronically upload the remittance details to the income tax department in Form 15CA.

The diplomatic mission will then take a print-out of this filled up Form 15CA bearing an acknowledgement number generated by the system and sign it. Form 15CA can be signed by the head of the mission or by an officer of the mission so authorised by the head of the mission.

Diplomatic missions should submit the duly certified Form 15CA in duplicate to the RBI/ AD, which in turn will forward a copy of the undertaking to the assessing officer concerned.

The procedure for furnishing information regarding remittances being made to non-residents has been revised with effect from 1 July 2009 through a circular on 29 June 2009 to upload such transactions electronically, the release noted.