Incorrect withholding on cross-border payments attracts interest, disallowance, and treaty disputes. We analyse payment characterisation, applicable rates, and documentation before amounts are remitted.
Withholding support
- Characterisation of payment — royalty, FTS, interest, or business income
- Treaty vs statutory rate analysis and beneficial ownership considerations
- Form 15CA/CB preparation and CA certificate support
- Lower/nil deduction applications where appropriate
- Coordination with bankers on remittance compliance
International tax mistakes are expensive and hard to unwind. We advise with conservative, document-backed positions suited to how Indian tax authorities actually examine cross-border cases.
Section 195 (2025: table under section 393(2)) starts with characterisation — royalty, FTS, interest, capital gains, business income — not with a copied 10% rate. Form 15CA Part C needs 15CB; Part D is only for sums not chargeable. See the public chart and Part C vs D guides rather than a WhatsApp summary.
We will not issue 15CB on a missing TRC when you want a treaty rate, and we will not file Part D on a management-fee invoice labelled “reimbursement.”
Read these before you remit
- /guides/section-195-tds-non-resident — characterisation chart (no invented rates).
- /guides/form-15ca-part-c-vs-part-d — which 15CA part the bank will accept.
- /guides/form-15ca-15cb-checklist — document pack.
Discuss your withholding tax requirements
Speak directly with a PJRJ specialist — we respond within one business day.