FORM NO.

15CB
(See rule 37BB)
Certificate of Accountant

We have examined the invoice(s) between M/s Vestas Wind Technology India Pvt Ltd and Perez Torres Maritima S.L requiring the
above remittance as well as the relevant documents and books of account required for ascertaining the nature of remittance and for
determining the rate of deduction of tax at source as per provisions of sub-section (6) of section 195. We hereby certify the
following:—

A Name and address of the beneficiary of the remittance:

Perez Torres Maritima S.L
 Inscrita en el Registro Mercantíl de Pontevedra
en el tomo 3113, folio 169, hoja PO.38220, Incripción 2ª, Fecha 08-08-2005, Spain
B 1. Country to which remittance is made Country: Spain Currency: USD
2. Amount Payable In Foreign Currency: In Indian Rupees:
USD 663,000.00 INR 44,385,728.40
3. Name of the bank proposed to remit HDFC Bank
through either one of the bank / branch
Main Branch
115,Fourth Floor,Dr.Radhakrishnan salai
Mylapore
Chennai-600004
4. BSR Code of the bank branch (7 digit) 5 1 0 0 0 4
5. Proposed date of remittance 17/02/2017
6.
Nature of remittance as per
Remittance towards Ocean Freignt
agreement/document

7.
In case the remittance is net of taxes,
whether tax payable has been grossed up?
No
If so computation thereof may be
indicated.

8. Taxability under the provisions of the

Income Tax Act (without considering No
DTAA)

ii) if not reasons thereof NA

iii) if yes,
(a) the relevant section of the Act
under which the remittance is NA
covered

(b) the amount of income

chargeable to tax NA

(c) The tax liability NA

Certificate No. 0 0 1 2 0
 9. If income is chargeable to tax in India and
NA
any relief is claimed under DTAA
(i) Whether tax residency
certificate is obtained from the
NA
recipient of remittance

(ii) Please specify relevant DTAA Nature of

NA payment per NA
DTAA
(iii) Taxable income as per DTAA NA
(iv) Tax liability as per DTAA NA
A. If the remittance is for royalties, fee
for technical services, interest,
dividend, etc. ( not connected with NA
permanent establishment) please
indicate
(a) Article of DTAA
(b) Rate of TDS required to be
deducted in terms of such As per DTAA (%)
Article of the applicable DTAA

B.
In case the remittance is on account
NA
of business income, please indicate

(a) Whether such income is liable

to tax in India
(b) If so, the basis of arriving at the
rate of deduction of tax
(c) If not, please furnish the
reasons thereof.-specifying the
relevant article of DTAA

C.
In case the remittance is on account
NA
of capital gains, please indicate

(a) Amount of long term capital

gains
(b) Amount of short term capital
gains
(c) Basis of arriving at taxable
income

Certificate No. 0 0 1 2 0
 D. In case of other remittance not
NA
covered by such-items A,B and C
(a) Please specify nature of
remittance
(b) Whether taxable in India as
per DTAA
(c) If yes, rate of TDS required to
be deducted in terms of such
article of the applicable DTAA

(d) If not, please furnish brief

reasons thereof, specifying
relevant article of DTAA

10. Amount of TDS In Foreign Currency : USD 0.00

In Indian Rupees : INR 0.00
11. Rate of TDS As per Income tax Act (%) Income Tax Act
Or
As per DTAA (%) 0%

12. Actual amount of remittance after TDS In Foreign Currency : USD 663,000.00

13. Date of Deduction of tax at source if any 16/02/2017

Certificate No. 0 0 1 2 0

Date: 16/02/2017
Place: Chennai