Our view: No, Mr. Sunil does not require to file Form 15CA as remittance made on account of medical treatment abroad is included in the list of payments specified in the list not required to furnish details under Rule 37BB of Income Tax Rules. Therefore, Mr. Sunil is not required to file Form 15CA /15CB. However, Mr. Sunil is required to furnish the following documents to authorised dealers under Liberalised Remittance Scheme:
» Form A2
» Application cum Declaration for purchase of foreign exchange under LRS
» Copy of PAN card