Form 15CB for transfer of funds from NRO to NRE account

[subbufca]

Sirs
An NRE account holder has  transferred in past certain sum on various occasions  from his NRE account  to NRO account . The NRE is based in Quatar . He also has credited the sales proceeds of inherited property sold on which he has paid capital gains tax  . Recently RBI has allowed transfer of funds from NRO to NRE account and he accordingly he  requested the bank for such  transfer . (below 1million dollars only) But the bank is asking him to get Form 15CB from a CA .  How would one fill up the form since there is no remittance involved (only transfer) and no TAN obtained.? I believe that sec. 195 is intended to cover a resident making remittance to a non-resident .? May I get expert guidance on these matters  and the expert views on the subject .
With best regards
K S Iyer

[JITENDRA]

WE HAVE EXECUTED THE SAME TRANSACTION IN THE FOLLOWING MANNER:-
NAME OF THE beneficiary AND remitter WILL BE THE SAME.

AS TDS WILL NOT BE REQUIRED TO BE DEDUCTED TAN WOULD NOT BE REQUIRED.

IN FIRST TRANSACTION OF SALE OF PROPERTY TDS WILL BE DEDUCTED AND PAYMENT WILL BE MADE TO THE ASSESSEE.

NOW WHEN THE ASSESSEE IS TRANSFERRING THE MONEY TO HIS OWN ACCOUNT TDS WILL NOT BE REQUIRED.

[subbufca]

Thank you Sir for sharing the method that you followed