The revised form 15CB requires the date of agreement between payer and payee.

What if no such agreement exist?

Can we edit the form if no such agreement exist between payer and payee?

Posted 3 years, 1 month ago by Rahul Rai


Form 15 CB states that comment whether agreement is available and verified by Chartered Accountant.

I can understand your situation, sometime banks require 15CB for even payments against material purchase, where no requirement of TDS arises.

The agreement need not to be a formal printed document on stamp paper, a Purchase order will be considered as Agreement.

A purchase order or simple writing on Letterhead will be considered as an agreement.

Posted 3 years, 1 month ago by CA Pulkit Sharma


Update to the earlier reply...

If the payer has only invoices, you can edit the wording to invoices and write the invoice dates or month.

Posted 3 years, 1 month ago by CA Pulkit Sharma


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