Whether amount transferred to Indian Bank account of non-resident, for the dividend payment, whether the company can file Form 15CB?

Due to the introduction of TDS on dividend payments, the company has deducted TDS u/s 195 for the dividend payments to non-residents. Should the company also file Form 15CB for those cases? Also, please clarify what is the applicability of Form 15CB if the transfer is made to the Indian bank account of the non-resident?

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  whether Non-Resident can buy the Agricultural land ?

Whether non-resident can buy the Agricultural land. ?

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