FORM NO.
15CB[See rule 37BB]
Certificate of an accountant
Acknowledgement Number -703084591201021
I, have examined the agreement (wherever applicable) between M/s. CORNING TECHNOLOGIES INDIA
PRIVATED LIMITED with PAN AADCC6645D (Remitters) and M/s. TALENT PRO HR LANKA PRIVATE LIMITED
(Beneficiary) requiring the above remittance as well as the relevant documents and books of account required for
ascertaining the nature of remittance and for determining the rate of deduction of tax at source as per provisions
of Chapter- XVII-B.
We hereby certify the following :-
A. Name and address of the beneficiary of the remittance TALENT PRO HR LANKA
PRIVATE LIMITED
2ND FLOOR, 106, NO.226,
DUTUGEMUNU STREET,
BERNARD BUSINESS PARK,
KODHUWALA, COLOMBO,
WESTERN PROVINCE, SRI
LANKA - 126781
B. 1. Country to which remittance is made Sri Lanka
Currency US Dollar
2. Amount payable
In foreign currency 1,995.96
In Indian (₹) ₹ 1,47,298.36
3. IFSC Code -
Name of Bank Standard Chartered Bank
Branch of the bank NARAIN MANJIL, 23
BARAKHAMBA ROAD, NEW
DELHI 110001
4. BSR code of the bank branch (7 digit) 6470009
5. Name of the Authorized Dealer -
Branch Address of the Authorized dealer -
6. Proposed date of remittance 26-Oct-2021
7. Nature of remittance as per agreement/document Other Income / Other (Not In
The Nature Of Income)
8. Please furnish the relevant purpose code as per RBI Other Business Services
S1099 - Other services not
included elsewhere
9. In case the remittance is net of taxes, whether tax payable has Yes
been grossed up
10. Taxability under the provisions of the Income-tax Act (without
considering DTAA)
i. Is remittance chargeable to tax in India Yes
ii. If not reasons thereof -
iii. If yes, (a) the relevant section of the Act under which the SECTION 115A
remittance is covered
(b) The amount of income chargeable to tax ₹ 1,47,298.36
(c) The tax Liability ₹ 16,085.07
(d) Basis of determining taxable income and tax liability TAXABLE U/S 115 OF THE
ACT
11. If income is chargeable to tax in India and any relief is claimed
under DTAA
i. Whether tax residency certificate is obtained from the Yes
recipient of remittance
ii. Please specify relevant DTAA DTAA WITH SRI LANKA
iii. Please specify relevant article of DTAA ARTICLE 12
iv. Taxable income as per DTAA ₹ 1,47,298.36
v. Tax liability as per DTAA ₹ 14,729.83
11.A If the remittance is for royalties, fee for technical services, Yes
interest, dividend, etc,(not connected with permanent
establishment) please indicate:-
a. Article of DTAA 12
b. Rate of TDS required to be deducted in terms of such article 10
of the applicable DTAA (%)
11.B In case the remittance is on account of business income,please No
indicate:-
a. Whether such income is liable to tax in India
b. If so, the basis of arriving at the rate of deduction of tax -
c. If not, then please furnish brief reasons thereof. specifying -
relevant article of DTAA
11.C In case the remittance is on account of capital gains, please No
indicate :-
a. Amount of long term capital gains -
b. Amount of short-term capital gains -
c. basis of arriving at taxable income -
11.D In case of other remittance not covered by sub-items A, B and C No
a. Please specify nature of remittance -
b. Whether taxable in India as per DTAA Yes
c. If yes, rate of TDS required to be deducted in terms of such 10
article of the applicable DTAA (%)
d. If not, please furnish brief reasons thereof, specifying relevant -
article of DTAA
12. Amount of TDS
In foreign currency 217.96
In Indian (₹) ₹ 16,085.07
13. Rate of TDS (%) As per Income-tax Act
10.92
14. Actual amount of remittance after TDS (In foreign currency) 1,778
15. Date of deduction of tax at source, if any 04-Oct-2021
Accountant Name MUKUL GUPTA
Name of the proprietorship/firm NDM & COMPANY
( CHARTERED ACCOUNTANTS)
Membership Number 528256
Address 902, 9th FLOOR , NEW DELHI
HOUSE , BARAKHAMBA ROAD ,
CONNAUGHT PLACE ,
CENTRAL DELHI , Delhi, INDIA -
110001
Registration Number 0036038N
Place 45.249.85.49
Date 20-Oct-2021
Acknowledgement Number - 703084591201021
This form has been digitally signed by MUKUL GUPTA having PAN ATQPG6812P from IP Address
45.249.85.49 on 20-Oct-2021 11:39:41 AM
Dsc Sl No and issuer ,C=IN,O=Verasys Technologies Pvt Ltd.,OU=Certifying Authority
