Section 195(6)-Filing of Form 15CA or 15CB- Can’t be Enforced in Absence of Rules !

Now that new Finance Act 2015 has enacted a new provision u/s 195(6) of the Income Tax Act to provide that everyone remitting sum of money to a non-resident is required to furnish information whether or not the amount is chargeable to tax . The provision has been made effective from the 1st day of June, 2015.