Nature of Remittance (UDC Table 75I/NR)

You enter values from this UDC table with section codes that Form 27Q uses, and that are listed in Annexure 8 in the Form 27Q Quarterly Returns report (R75I128).

The values for the UDC table 75I/NR are not hard-coded. Examples are:

Code

Description

7

Cargo handling services inspection and logistics services

16

Dividend

21

Fees for technical services/fees for included services

27

Interest payment

30

Licensing fee

32

Membership fee

40

Processing charges

44

Registration charges

65

Consular receipts

99

Other income/other (not in the nature of income)