How to Get Form 15CA / 15CB in India
Form 15CA and Form 15CB are mandatory declarations required by the Income Tax Department of India before any payment is remitted to a non-resident, and together they form the backbone of India's outward remittance compliance framework. These forms exist so the tax authorities can track cross-border payments and confirm that any applicable tax under Section 195 has been correctly deducted at source before money leaves the country. In 2026, the process remains fully digital and is administered jointly through the income tax e-filing portal and the authorized dealer (AD) bank handling the transfer, so businesses need to coordinate both a Chartered Accountant and their banker well before the payment date. While Form 15CA can be self-filed by any person with portal access and a valid PAN, Form 15CB must be prepared and digitally signed by a practising Chartered Accountant registered in India, since it involves a technical assessment of taxability under the Income Tax Act and any applicable Double Taxation Avoidance Agreement (DTAA). Getting the sequencing right — CB before CA, CA before bank submission — is the single most common source of delay for first-time remitters.
Before you start
- Valid PAN card and active income tax e-filing portal login for the remitter (payer)
- Bank account details and remittance mandate from the authorized dealer (AD) bank
- Detailed invoice, purchase order, or signed contract from the non-resident recipient
- Non-resident recipient's Tax Identification Number (TIN) or PAN, if allotted
- Tax Residency Certificate (TRC) and Form 10F from the recipient if claiming DTAA benefit
- No-PE (Permanent Establishment) declaration from the recipient where relevant to the payment nature
- Engagement of a practising Chartered Accountant registered on the e-filing portal for Form 15CB
- Digital signature certificate (DSC) for companies/LLPs, or Aadhaar-linked e-verification (EVC) for individual signatories, to submit Form 15CA online
Step-by-step
Identify Remittance Type and Applicable Thresholds
Determine whether the payment falls under Section 195 (income chargeable to tax in India) or is otherwise taxable, since this decides whether both forms are needed. Form 15CA/15CB is generally required for remittances to non-residents once the aggregate payment in a financial year crosses the specified threshold, and certain payment categories listed under Rule 37BB — such as personal gifts, imports, or specific loan repayments — are exempt from filing altogether.
- Check the nature of payment against the RBI purpose codes and the Rule 37BB specified list before assuming filing is mandatory.
- If the remittance is genuinely not chargeable to tax and falls outside the specified list, no 15CA/15CB is required, though banks may still ask for a self-declaration.
Gather Supporting Documentation
Collect the non-resident's TIN or PAN, a Tax Residency Certificate if a DTAA rate is being claimed, and proof of the underlying transaction such as invoices, purchase agreements, or a board resolution authorizing the payment. Incomplete documentation is the leading cause of delay once the file reaches the CA and the bank.
Also prepare a brief note on the nature of services or goods involved — technical fees, royalty, dividend, professional services, and reimbursement of expenses are each taxed differently and will change the certificate the CA issues.
Engage a Practising CA for Form 15CB
You cannot self-certify the taxability determination in Form 15CB — it must be issued by a Chartered Accountant holding a valid certificate of practice and registered as a 'CA' user on the income tax e-filing portal. Share the remittance details, invoices, and any DTAA documentation with the CA so they can assess the correct tax rate, or nil-rate applicability, and the TDS obligation, if any.
The CA typically needs 1–3 business days to review documentation and prepare the certificate, longer if a DTAA benefit or a lower-deduction certificate is being claimed.
CA Uploads and Digitally Signs Form 15CB on the Portal
The CA logs into their own e-filing account, fills in the Form 15CB utility with the remittance particulars, taxability opinion, and applicable rate, and submits it using their digital signature. Once submitted, the form generates a unique acknowledgment number that the remitter needs to reference when filing Form 15CA.
File Form 15CA on the Income Tax Portal
Log in to the e-filing portal at incometax.gov.in using the remitter's PAN credentials and navigate to 'e-File > Income Tax Forms > File Income Tax Forms', then select Form 15CA. Choose the correct part (Part A, B, C, or D depending on the remittance amount and taxability) and link the CB acknowledgment number where Part C applies.
- Part A applies to smaller taxable remittances below the specified threshold.
- Part B applies where the remittance is taxable, exceeds the threshold, and an order or certificate for lower/nil deduction has already been obtained from the Assessing Officer under Section 195(2)/195(3)/197.
- Part C applies where the remittance is taxable and exceeds the threshold, requiring a linked Form 15CB.
- Part D applies where the remittance is not chargeable to tax at all.
Confirm the current threshold amount on the e-filing portal or with your CA before filing, since this figure is set by rule and can be revised.
Digitally Sign and Submit Form 15CA
Verify all auto-populated and manually entered fields against the invoice and CB certificate, then submit Form 15CA using the authorized signatory's digital signature certificate or Aadhaar-based e-verification, depending on entity type. The portal generates an acknowledgment receipt that should be downloaded and saved immediately.
Submit Both Forms to the Authorized Dealer Bank
Provide the bank with the Form 15CA acknowledgment, the CA-certified Form 15CB, the underlying invoice or agreement, and any FEMA-related declarations the bank's compliance desk requires (such as an A2 form for the remittance category). Banks generally will not process an outward remittance without these documents on file.
Bank Verification and Remittance Initiation
The bank's compliance team cross-checks that the Form 15CB certificate number matches the Form 15CA filing, confirms the FEMA purpose code aligns with the declared nature of payment, and reviews any KYC requirements for the beneficiary. Once satisfied, the bank processes the outward remittance via SWIFT, which typically completes within 1–3 business days depending on the destination country and correspondent banking chain.
Address Any Bank Queries or Discrepancies Promptly
If the bank flags a mismatch — a wrong purpose code, an expired TRC, or a certificate that does not match the invoice value — respond quickly with corrected documentation or an amended Form 15CB from the CA, since remittance dates for time-sensitive payments (like license renewals or contract milestones) can slip if resolution drags on.
Retain Records for Compliance and Audit
Keep digital and physical copies of Form 15CA, Form 15CB, the underlying invoices, TRC/Form 10F, and the bank's remittance advice for at least the statutory retention period applicable to income tax records, since these may be requested during a tax audit or an income tax scrutiny assessment. Maintaining a remittance register that logs each 15CA/15CB filing alongside the corresponding payment also simplifies future audits and repeat filings to the same recipient.
Common mistakes to avoid
- Filing Form 15CA before Form 15CB has been certified and its acknowledgment number is available
- Providing an incorrect or outdated TIN, PAN, or residential status for the non-resident recipient
- Claiming a DTAA benefit without a valid, current-year Tax Residency Certificate and Form 10F on file
- Selecting the wrong Part (A/B/C/D) of Form 15CA for the remittance category, causing bank rejection
- Assuming an exempt-category payment under Rule 37BB is automatically fee-free without checking the specified list
- Letting the CA certificate value or purpose code mismatch the actual invoice submitted to the bank
- Waiting until the payment deadline to engage a CA, leaving no buffer for documentation gaps
- Failing to retain the 15CA/15CB acknowledgment and supporting documents for future audit requests
Frequently asked questions
Can I file Form 15CA myself?
Yes, the remitter (or an authorized signatory) can fill out and submit Form 15CA online through the income tax e-filing portal using their own PAN credentials. However, the accompanying Form 15CB — where required — must always be prepared and digitally signed by a practising Chartered Accountant; it cannot be self-certified.
Is Form 15CA/15CB required for every foreign remittance?
No. Payments that are not chargeable to tax in India and fall within the specified exempt list under Rule 37BB — such as certain imports, personal remittances, or specified loan repayments — do not require these forms. It's best to have your CA confirm applicability before assuming either way, since misclassification is a common source of bank rejection.
Is there a fixed filing deadline for these forms?
There is no fixed calendar deadline in the way return filing has one — Form 15CA and 15CB must be filed before the specific remittance is made, since banks require them as a precondition to processing the outward transfer. Plan to start the process at least a week ahead of the intended payment date to allow time for CA review and bank verification.
What happens if the bank rejects the submission?
If a bank flags discrepancies — a mismatched certificate value, an incorrect purpose code, or missing DTAA documentation — you'll need to correct the issue and, if the underlying tax position changed, obtain a revised Form 15CB from your CA before re-submitting. Repeated failures can delay or block the intended remittance date, so it's worth having the CA and bank compliance desk cross-check details before final submission.
How long is a Form 15CB certificate valid for?
A Form 15CB certificate is issued for a specific remittance transaction and is not a general-purpose or annual certificate — it should not be reused for a different payment or a materially different transaction amount. If the underlying facts change (different invoice, different recipient, or a new financial year with an updated TRC), a fresh certificate is typically needed.
Do I need a CA for small remittances too?
It depends on the payment's nature and whether it falls under the exempt categories in Rule 37BB. Many routine, non-taxable remittances (like reimbursement of certain expenses) may not require a CA certificate at all, but taxable payments — even relatively small ones — generally still need Form 15CB if they don't fall within a specified exemption. When in doubt, a quick consultation avoids a bank-side rejection later.
What is the role of the DTAA and Tax Residency Certificate in this process?
If the non-resident recipient wants to claim a lower withholding tax rate under a Double Taxation Avoidance Agreement between India and their country of residence, they typically need to furnish a current Tax Residency Certificate and a self-declaration in Form 10F. The CA reviews these documents to determine the applicable DTAA rate when preparing Form 15CB — without them, the domestic Section 195 rate usually applies by default.
Can Form 15CA be revised or withdrawn after submission?
The e-filing portal allows withdrawal of a Form 15CA filing within a limited window if it has not yet been acted upon by the bank, but once the remittance has been processed, corrections generally require a fresh filing rather than an edit to the original. It's advisable to have the CA and remitter double-check all fields before final submission to avoid this scenario.
Who is responsible if the wrong tax amount was deducted based on Form 15CB?
The primary responsibility for correct TDS deduction and deposit under Section 195 rests with the remitter (the person making the payment), even though the CA's certificate informs that determination. This is why it's important to share complete and accurate transaction details with the CA — an incomplete disclosure can lead to a shortfall that the remitter, not the CA, is liable for.
Does this process apply to remittances for imports of goods?
Most straightforward import-of-goods payments fall within the specified exempt list under Rule 37BB and do not require Form 15CA/15CB, but businesses should still confirm the exact purpose code and transaction structure with their CA or bank, since related-party imports or payments bundled with services can change the treatment.
What professional fees should I expect for Form 15CB certification?
Fees vary by CA firm, transaction complexity, and whether DTAA analysis is involved, generally ranging from a few thousand rupees for a straightforward certificate to higher amounts for complex cross-border structuring. Always confirm the current fee schedule directly with your CA, since rates are not fixed by regulation and can vary by firm and transaction volume.
Can a foreign branch or subsidiary use the same process for remitting funds to its Indian parent?
The same Form 15CA/15CB framework applies to outward remittances from India regardless of whether the recipient is a third party or a related entity such as a foreign subsidiary, though related-party payments often draw closer scrutiny on transfer pricing and the nature-of-payment classification. It's advisable to loop in your CA on the transfer pricing implications alongside the standard 15CA/15CB filing for such payments.
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