Frequently Asked Questions for 15CA-15CB filling
Form 15CA is a declaration of remitter filed online on the Income Tax Portal for foreign remittances made to non-residents. It helps the Income Tax Department track payments and ensure tax compliance under Section 195 of the Income Tax Act.
Form 15CB is a certificate issued by a Chartered Accountant (CA). It certifies:
• The nature and purpose of the remittance,
• Taxability under the Act and DTAA,
• Applicable TDS rate and deduction, if any.
Form 15CA must be filed before making a foreign remittance (except for transactions not chargeable to tax or those covered under exceptions in Rule 37BB).
The form is used by banks to allow foreign outward remittances.
Form 15CB is required only when:
• The remittance is taxable,
• The amount exceeds ₹5 lakh in a financial year to a single recipient,
• And it is not covered under the exceptions in Rule 37BB.
Part — Applicable When
Part A — Remittance ≤ ₹5 lakh, taxable
Part B — Remittance > ₹5 lakh, with valid certificate/order u/s 195/197
Part C — Remittance > ₹5 lakh, taxable – requires Form 15CB
Part D — Remittance not taxable under IT Act or exempt under Rule 37BB
The person making the payment to a non-resident (the remitter), whether an individual, business, company, or institution, must ensure Form 15CA is filed.
Form 15CB is certified and uploaded by a Chartered Accountant.
Rule 37BB lists 33 categories of payments that do not require Form 15CA or 15CB, such as:
• Imports of goods,
• Travel expenses,
• Educational payments,
• Refunds,
• Utility bill payments.
1. Login to https://www.incometax.gov.in
2. Go to: e-File > Income Tax Forms > File Income Tax Forms
3. Select Form 15CA
4. Fill details of remitter, remittee, nature of payment, bank, amount
5. Submit with Digital Signature (DSC) or EVC
• CA logs in via CA portal, selects “Form 15CB”, and uploads the form.
• The remitter must assign CA before Form 15CB is uploaded.
• Once uploaded, the remitter can file Form 15CA (Part C).
• Invoice or agreement with foreign party
• Bank details
• PAN and TAN of remitter
• Details of remittance and purpose
• Tax residency certificate (TRC) of payee (if DTAA benefit is claimed)
• CA’s opinion (for Form 15CB)
Once submitted, Form 15CA cannot be revised or deleted.
However, a new form can be filed, and banks typically act on the latest submission.
• Penalty under Section 271-I: ₹1,00,000 for failure to file Form 15CA/CB.
• Banks may refuse to process the remittance without valid forms.
No. These forms are required only for payments to non-residents or foreign companies.
Yes. If the purpose is covered under Rule 37BB (e.g., education, travel), and remittance is not taxable, then only Part D of Form 15CA may be required or even fully exempt.
Yes, if the nature of the remittance and other details remain the same, a single Form 15CB can be used for multiple 15CAs, provided they relate to the same financial year and payee.
There is no fixed validity, but banks generally accept it within 7 to 15 days of issuance.
Delays may require a fresh filing.
Yes, in most cases. Even for capital investments, Form 15CA/CB is required if the remittance is taxable or exceeds ₹5 lakh and not exempt under Rule 37BB.