Ans. In accordance with sub-rule (3) of Rule 37BB, Form 15CA and Form 15CB are not required to be furnished in case of following transactions:
|
Sl. No.
|
Purpose code as per RBI
|
Nature of payment
|
|
1
|
S0001
|
Indian investment abroad - in equity capital (shares)
|
|
2
|
S0002
|
Indian investment abroad - in debt securities
|
|
3
|
S0003
|
Indian investment abroad - in branches and wholly owned subsidiaries
|
|
4
|
S0004
|
Indian investment abroad - in subsidiaries and associates
|
|
5
|
S0005
|
Indian investment abroad - in real estate
|
|
6
|
S0011
|
Loans extended to Non-Residents
|
|
7
|
S0101
|
Advance payment against imports
|
|
8
|
S0102
|
Payment towards imports - settlement of invoice
|
|
9
|
S0103
|
Imports by diplomatic missions
|
|
10
|
S0104
|
Intermediary trade
|
|
11
|
S0190
|
Imports below Rs.5,00,000 - (For use by ECD offices)
|
|
12
|
SO202
|
Payment for operating expenses of Indian shipping companies operating abroad
|
|
13
|
SO208
|
Operating expenses of Indian Airlines companies operating abroad
|
|
14
|
S0212
|
Booking of passages abroad - Airlines companies
|
|
15
|
S0301
|
Remittance towards business travel
|
|
16
|
S0302
|
Travel under basic travel quota (BTQ)
|
|
17
|
S0303
|
Travel for pilgrimage
|
|
18
|
S0304
|
Travel for medical treatment
|
|
19
|
S0305
|
Travel for education (including fees, hostel expenses, etc.)
|
|
20
|
S0401
|
Postal services
|
|
21
|
S0501
|
Construction of projects abroad by Indian companies including import of goods at project site
|
|
22
|
S0602
|
Freight insurance - relating to import and export of goods
|
|
23
|
S1011
|
Payments for maintenance of offices abroad
|
|
24
|
S1201
|
Maintenance of Indian embassies abroad
|
|
25
|
S1202
|
Remittances by foreign embassies in India
|
|
26
|
S1301
|
Remittance by non-residents towards family maintenance and savings
|
|
27
|
S1302
|
Remittance towards personal gifts and donations
|
|
28
|
S1303
|
Remittance towards donations to religious and charitable institutions abroad
|
|
29
|
S1304
|
Remittance towards grants and donations to other Governments and charitable institutions established by the Governments
|
|
30
|
S1305
|
Contributions or donations by the Government to international institutions
|
|
31
|
S1306
|
Remittance towards payment or refund of taxes
|
|
32
|
S1501
|
Refunds or rebates or reduction in invoice value on account of exports
|
|
33
|
S1503
|
Payments by residents for international bidding.
|
9911796707
