(1)The person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum chargeable under the provisions of the Act, shall furnish the following, namely:-(i)the information in Part A of Form No.15CA, if the amount of payment or the aggregate of such payments, as the case may be, made during the financial year does not exceed five lakh rupees;(ii)for payments other than the payments referred in clause (i), the information,-(a)in Part B of Form No.15CA after obtaining,-(I)a certificate from the Assessing Officer under section 197; or(II)an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195;(b)in Part C of Form No.15CA after obtaining a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288.
