CBDT (Central Board of Direct Taxes) has revised the Form 15CA and Form 15CB related to furnishing of information by the person responsible for making payment to a Non-Resident, not being a company, or to a foreign company vide notification No. 58/2013 dated 05.08.2013 , It has also revised rule 37BB related to same. These Revised forms and amendments shall come into force on the 1st day of October, 2013.
The reporting now has been reduced for the remittances upto a certain limit and for those remittance which are not chargeable to tax. Certificate from accountant under Form 15CB isn’t required to be furnished covered under the specified list. The new forms provide application of Section 260AA if remittance is chargeable to tax and PAN of the remittee is not available. Details about the Tax Residency Certificate of the remittee shall be furnished in the for if DTAA benefits are claimed.
You might want to read: Use 15CA & 15CB forms to transfer funds to Non-Residents