Documents Required for Form 15CA / 15CB
Form 15CA and Form 15CB were the declarations Indian remitters and their Chartered Accountants filed to confirm that tax has been properly deducted, or is not applicable, before money leaves India for a person or entity outside the country; with effect from 1 April 2026, under the Income-tax Act, 2025, these were redesignated Form 145 (the remitter's declaration, replacing 15CA) and Form 146 (the CA's certificate, replacing 15CB), and remittances made on or after that date are filed on the new form numbers, even though the underlying four-part structure and the ₹5 lakh reporting threshold carry over largely unchanged from the earlier regime — this guide uses the still widely recognized 15CA/15CB terminology alongside the current Form 145/146 numbering so it stays useful during the transition. Under the Income-tax Act read with FEMA, Authorized Dealer (AD Category I) banks will not process most foreign remittances — payments to foreign consultants, royalty, technical fees, dividends to non-resident shareholders, and similar outward payments — without a valid Form 145 (15CA), and in most non-exempt cases a chartered accountant's Form 146 (15CB) certifying the applicable tax rate and DTAA relief, if any. The exact combination of parts (Part A, B, C, or D) and whether a CA certificate is even needed depends on the nature and amount of the remittance, so getting the classification right at the outset avoids delays at the bank counter. In 2026, banks continue to cross-check the PAN, remittance amount, and nature of payment mentioned on the declaration against the underlying invoice, agreement, and CA certificate, and any mismatch typically results in the transaction being held pending correction. This guide lists the documents you should assemble before approaching your CA and your bank so the filing goes through in a single pass rather than multiple rounds of clarification.
Before you start
- Identify whether the remittance falls under the specified exempted list (previously Rule 37BB, carried forward under the Income-tax Rules, 2026 alongside Form 145/146) or requires filing
- Confirm whether the payment is a personal remittance not requiring RBI approval under LRS, which may fall outside these forms
- Obtain a valid PAN for the remitter and, wherever available, the tax identification details of the non-resident payee
- Check whether the remittance qualifies for exemption because the amount, taken together during the financial year, does not exceed the prescribed reporting threshold (₹5 lakh under the earlier rule; confirm the current figure with your CA, since thresholds are periodically revised)
- Gather the underlying commercial document — invoice, purchase order, service agreement, or loan/royalty agreement — that establishes the nature of payment
- Determine if a Double Taxation Avoidance Agreement (DTAA) applies and, if so, obtain a Tax Residency Certificate (TRC) and Form 10F from the non-resident recipient
- Confirm which AD Category I bank will process the outward remittance, since document formats and upload portals can vary slightly by bank
- Engage a practicing Chartered Accountant early if the transaction is not on the exempted list, since the CA certificate (Form 146, formerly Form 15CB) is a prerequisite for filing Part C of the remittance declaration (Form 145, formerly Form 15CA)
Step-by-step
Classify the remittance and confirm applicability
Before collecting any paperwork, work out which category the payment falls into: (a) exempt under the specified list (previously Rule 37BB), (b) taxable but below the reporting threshold, or (c) taxable and requiring a CA certificate. This classification determines whether you file Part A, B, C, or D of the remittance declaration (Form 145, formerly Form 15CA) and whether the CA certificate (Form 146, formerly Form 15CB) is even needed.
- Personal remittances under the Liberalised Remittance Scheme (LRS) for purposes like education, travel, or maintenance of relatives are usually simpler and may not need a CA certificate.
- Business payments — technical fees, royalty, professional fees, interest, dividend — almost always require the CA certificate unless specifically exempted.
Gather identity documents of the remitter
Collect self-attested copies of PAN, and Aadhaar (if applicable) for an individual remitter. For a company, LLP, or firm, collect the PAN of the entity, the Certificate of Incorporation, and a board resolution or authorization letter naming the signatory authorized to remit funds and sign the declaration.
Prepare KYC and address proof
Keep a recent utility bill, bank statement, or GST registration copy (not older than a few months) to establish the remitter's current address. Banks routinely ask for this alongside the PAN during KYC refresh for outward remittance transactions.
Compile the underlying transaction documents
Assemble the invoice, contract, purchase order, or engagement letter from the non-resident recipient that clearly describes the nature of the payment (for example, consultancy fees, software license, royalty, interest on ECB, or repatriation of dividend). Ensure the amount is stated in both the foreign currency and its INR equivalent, and that the description of services matches what will be declared on the form — mismatches here are one of the most common causes of a hold at the bank.
Obtain the payee's tax documents for DTAA benefit (if applicable)
If the recipient wants to claim a beneficial tax rate under a DTAA rather than the default rate under the Income-tax Act, request their Tax Residency Certificate (TRC) issued by the tax authority of their country of residence, a self-declaration in Form 10F, and a no-permanent-establishment declaration where relevant. Without these, the CA will typically certify tax deduction at the higher domestic rate.
Engage a practicing CA for the certificate (Form 146, formerly Form 15CB)
Share all the documents above with your Chartered Accountant. The CA reviews the nature of remittance, the applicable provision under the Income-tax Act, 2025 (the withholding-on-payments-to-non-residents provision that was Section 195 under the 1961 Act), the TDS rate (including any DTAA relief), and issues the CA certificate electronically after signing it with a Digital Signature Certificate (DSC) registered on the income tax e-filing portal.
- The CA certificate is generated online and linked to your PAN, so the CA must be added as your authorized representative on the e-filing portal beforehand.
File the remittance declaration (Form 145, formerly Form 15CA) on the income tax e-filing portal
Log in to the Income Tax Department's e-filing portal, navigate to the current remittance-declaration utility (Form 145, which replaced Form 15CA for remittances made on or after 1 April 2026), and select the applicable part (A, B, C, or D) based on your classification in step 1. If the CA certificate (Form 146, formerly Form 15CB) was obtained, pull in its acknowledgment number, since Part C requires this linkage before the form can be submitted.
Generate and download the acknowledgment
Once the declaration is submitted, download the system-generated acknowledgment PDF, which carries a unique acknowledgment number. This, along with the signed CA certificate (where applicable), is what your bank will require.
Submit documents to the AD bank for processing
Provide the AD Category I bank with the declaration acknowledgment, the CA certificate copy, the underlying invoice/agreement, and any DTAA documents, along with your instruction for the outward remittance (application form, FEMA declaration, and bank account details showing sufficient balance). Banks typically process the remittance only after independently reviewing that the nature of payment on the declaration matches the supporting documents.
Retain records for future scrutiny
Keep copies of the filed declaration and CA certificate (Form 145/146, or their 15CA/15CB predecessors for older remittances), underlying agreements, TRC/Form 10F, and the bank's remittance advice for at least the statutory record-retention period, since these can be called for during an income tax assessment or FEMA compliance review.
Track and respond to bank or portal queries promptly
If the bank or the tax portal flags a discrepancy — a PAN mismatch, an unclear description of services, or a missing DTAA document — respond quickly with the corrected or additional paperwork. Delayed responses are the most common reason a remittance that should take a few days stretches into weeks.
Common mistakes to avoid
- Filing the remittance declaration (Form 145/15CA) before the CA certificate (Form 146/15CB) has been generated and digitally signed, which blocks linkage between the two.
- Mismatch between the remitter's name or PAN on the bank account and the details declared on the remittance declaration.
- Describing the nature of remittance vaguely, so it does not match the invoice or agreement submitted to the bank.
- Assuming every remittance needs a CA certificate — some categories on the specified list are exempt, and obtaining one anyway just adds cost and delay.
- Not obtaining a Tax Residency Certificate before claiming DTAA relief, leading the CA to certify tax at the higher domestic rate by default.
- Treating the CA's Digital Signature Certificate registration and portal authorization as a formality to sort out later, which stalls filing at the last step.
- Ignoring the reporting-threshold rules for exempt remittances and either over-filing exempt small remittances or under-filing ones that actually need reporting — confirm the current threshold and exemption list with your CA, since these are periodically revised and were carried over into the Form 145/146 regime from 1 April 2026.
- Not retaining the declaration acknowledgment and CA certificate copy (Form 145/146, or 15CA/15CB for pre-April-2026 remittances) after the remittance, leaving no paper trail if the transaction is later questioned in assessment.
Frequently asked questions
Is Form 15CA (now Form 145) mandatory for all foreign remittances?
No. Certain remittances on a specified exempted list — previously set out in Rule 37BB, carried forward in substance under the Income-tax Act, 2025/Income-tax Rules, 2026 — a list that includes items like advance payment against imports, certain travel and education expenses under LRS, and a few other specified categories, are exempt from the declaration/certificate requirement. Most business payments such as professional fees, royalty, technical service fees, interest, and dividend do require filing. Note that remittances made on or after 1 April 2026 are filed on Form 145 rather than the earlier Form 15CA, though the two forms serve the same purpose.
Do I always need a CA certificate (Form 146, formerly Form 15CB) before filing the declaration (Form 145, formerly Form 15CA)?
Not always. The CA certificate is required only when the remittance is taxable in India and does not fall under an exemption, and when a lower/nil-deduction certificate from the Assessing Officer has not already been obtained (a provision that sat under sections 195/197 of the Income-tax Act, 1961, and corresponds to the withholding and AO-certificate provisions of the Income-tax Act, 2025 — confirm the exact current section reference with your CA, since renumbering of this scale is easy to get wrong). Where the payment is not chargeable to tax, or a lower/nil deduction certificate already exists, a different part of the declaration may apply without the CA certificate.
What happens if the bank flags a mismatch after the declaration (Form 145, formerly Form 15CA) is filed?
The bank will typically hold the remittance and ask you to correct the discrepancy — commonly a PAN mismatch, an inconsistent description of the nature of payment, or a missing supporting document. You will generally need to correct the form or documents and resubmit before the transaction is released; repeated inaccurate filings can also attract penal consequences under the Income-tax Act.
Are digital signatures accepted for the remittance declaration and CA certificate (Form 145/15CA and Form 146/15CB)?
Yes. The Chartered Accountant signs the CA certificate using a Digital Signature Certificate registered on the income tax e-filing portal, and the remitter typically authenticates the declaration using a DSC or the portal's electronic verification methods, depending on the taxpayer category.
Is there a deadline for filing the declaration (Form 145, formerly Form 15CA) relative to the remittance date?
The declaration (and the CA certificate, where applicable) should be completed before the remittance is actually made, since the AD bank will not process the outward payment without them. There is no long grace period after the fact — the filing is meant to precede, not follow, the transfer of funds.
Can a resident individual use this declaration for personal remittances like education or medical expenses abroad?
Yes, personal remittances under the Liberalised Remittance Scheme are still subject to the declaration/CA-certificate requirement unless they fall within an exempted category, though such payments are often simpler to certify since there is usually no TDS applicability involved.
What is Form 10F and why does my foreign vendor need to give it to me?
Form 10F is a self-declaration the non-resident recipient files (often alongside a Tax Residency Certificate) to claim benefits under a DTAA. Without it, your CA generally cannot certify the lower treaty rate and may have to apply the standard domestic withholding rate instead.
Does the ₹5 lakh threshold still determine whether a CA certificate is required?
As of this update, the ₹5 lakh aggregate threshold has carried over unchanged into the Form 145/146 regime that replaced Form 15CA/15CB from 1 April 2026, but the requirement to obtain a CA certificate still depends on the specific part of the declaration being filed and the amount and taxability of the remittance — thresholds and exemption categories can be revised, so confirm the applicable threshold and part with your CA at the time of filing rather than relying on an earlier figure.
Who is authorized to certify Form 146 (formerly Form 15CB)?
Only a Chartered Accountant holding a valid Certificate of Practice, registered as an authorized representative on the income tax e-filing portal against the remitter's PAN, can generate and digitally sign the CA certificate.
What documents does the bank usually ask for in addition to the declaration and CA certificate (Form 145/146, formerly Forms 15CA/15CB)?
Most AD Category I banks ask for the underlying invoice or agreement, the remitter's KYC documents, an FEMA-compliant application form (such as an A2 form for the specific remittance purpose), and, where DTAA relief is claimed, the payee's Tax Residency Certificate and Form 10F.
Can the declaration (Form 145, formerly Form 15CA) be revised or withdrawn after submission if an error is found?
The e-filing portal allows a filed declaration to be withdrawn within a limited window if it has not yet been used for the remittance, after which a corrected form can be filed. Once the remittance has gone through on the original filing, corrections are far more difficult, so it is best to verify all details before the bank processes the transaction.
Is a separate declaration/CA certificate (Form 145/146, formerly 15CA/15CB) required for each remittance, or can one filing cover multiple payments?
Each remittance transaction generally requires its own declaration filing (and CA certificate, where applicable), since the forms are tied to a specific amount, date, and nature of payment rather than covering recurring or bulk transfers under one filing.
Prefer we handle Form 15CA & 15CB Certification & Foreign Remittance Compliance?
Our team in India & UAE completes every step above for clients daily — accurately and on time.