Form 15CA-15CB Filing
File Form 15CA and obtain Form 15CB certification for foreign remittances under the Income Tax Act.
What's covered
- When money is remitted out of India to a non-resident, the law requires the remitter to report the payment: Form 15CA is the remitter's own declaration of the remittance, while Form 15CB is a certificate from a chartered accountant confirming the nature of the payment, its taxability and the rate of tax deducted.
- Form 15CA has four parts keyed to the size and nature of the payment — Part A where the remittance does not exceed ₹5 lakh in the financial year (no chartered accountant certificate needed), Part B where the payment is covered by an order of the Assessing Officer under §195(2)/(3) or §197, Part C where the remittance exceeds ₹5 lakh in the year and is taxable, and Part D where the remittance is not chargeable to tax.
- Form 15CB is mandatory only when Part C is filed — that is, for a taxable foreign remittance exceeding ₹5 lakh in the financial year — and the chartered accountant's certificate must be in place before that part of 15CA is submitted.
- Specified categories of remittance listed under Rule 37BB are exempt from 15CA and 15CB altogether — these include certain imports, personal remittances made under the Liberalised Remittance Scheme, and payments for education, medical treatment and travel; the forms are submitted on the income-tax portal using a digital signature.
How we work
- 01
Classify the remittance
We examine the purpose of the payment, the applicable double-tax treaty and Rule 37BB to decide whether 15CA/15CB is needed at all, and if so which part of 15CA applies based on the amount and taxability.
- 02
Obtain the 15CB certificate where required
Where the remittance exceeds ₹5 lakh and is taxable, our chartered accountant verifies the nature of the payment, applies the correct tax rate and treaty benefit, and issues Form 15CB before Part C of 15CA is filed.
- 03
File 15CA and hand over to the bank
We submit the relevant part of Form 15CA on the income-tax portal using a digital signature and provide the acknowledgement and 15CB to the remitting bank so the transfer can be processed.
Documents required
- PAN of the remitter and details of the foreign beneficiary
- Invoice or agreement describing the purpose of the remittance
- Tax residency certificate and Form 10F of the beneficiary, where a treaty benefit is claimed
- Bank remittance details (amount, currency and destination)
- Assessing Officer order under §195/§197, where Part B applies
- Digital signature for portal submission
Applicable laws & forms
- §195 — obligation to deduct tax on a payment to a non-resident that is chargeable to tax in India
- Rule 37BB — prescribes Forms 15CA and 15CB, the four parts of 15CA, and the specified categories of remittance that are exempt
- Form 15CA — remitter's declaration; Form 15CB — chartered accountant's certificate, mandatory for Part C (taxable remittance exceeding ₹5 lakh)
- §271-I — penalty of ₹1 lakh for failure to furnish, or for furnishing incorrect, information in Form 15CA/15CB
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.