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The revised forms and procedures will also be applicable for transfer of funds from NRO to NRE account. While the revised rule reduces the procedures for certain payments, it shifts the onus on the remitter and increases the liability of the Chartered Accountants. Let’s analyze the changes and its effects. The procedures and forms are different for each category.
The payment does not exceed Rs. 50,000 and aggregate of such payments does not exceed Rs. From October 1, 2013, CA Certificate in Form 15CB will not be required for payments in first 2 categories. 250,000 during a financial year or if it is covered in the specified list.