Form 15CB Certificate Studio
Foreign remittance certification u/s 195(6) with DTAA treaty rates.
1. Certifying CA Firm Identity
2. Remitter (Indian Payer)
2. Beneficiary & Currency
3. Taxability & DTAA Rate
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M. K. SHARMA & ASSOCIATES
Chartered Accountants
Suite 402, Nariman Point, Mumbai - 400021 • FRN: 123456N
FORM NO. 15CB
Certificate of an Accountant
[Pursuant to Section 195(6) of the Income-tax Act, 1961 and Rule 37BB]
We have examined the proposed remittance of USD 25,000 by M/s Apex Cloud Solutions Pvt Ltd (PAN: AAACA9876C) to Stripe Payments Singapore Pte Ltd, resident of Singapore.
| 1. Remitter (Payer) | M/s Apex Cloud Solutions Pvt Ltd (PAN: AAACA9876C)Plot 88, MIDC Industrial Area, Mumbai - 400093 |
| 2. Beneficiary (Recipient) | Stripe Payments Singapore Pte Ltd, Singapore |
| 3. Amount in Foreign Currency | USD 25,000 |
| 4. Applicable Exchange Rate | ₹86.50 per USD |
| 5. Indian Rupee Equivalent | ₹21,62,500 (Twenty One Lakhs Sixty Two Thousand Five Hundred Rupees Only) |
| 6. Nature of Remittance | Software Subscription / SaaS |
| 7. DTAA Benefit Availed | Article 12 (Royalties & Fees for Technical Services) (India - Singapore DTAA) |
| 8. Rate of TDS Deducted | 10% (TDS Amount: ₹2,16,250) |
We certify that the tax deductible at source has been computed in accordance with the provisions of the Income-tax Act, 1961 read with the Double Taxation Avoidance Agreement (DTAA) between India and Singapore.
Place: Mumbai
Date: 16/09/2026
UDIN: [To be updated upon generation at udin.icai.org]
ICAI Unique Document Identification Number
For M. K. SHARMA & ASSOCIATES
Chartered Accountants (FRN: 123456N)
CA Rajesh Sharma
Partner | M. No: 045892