Form 15CA / 15CB Filing for Foreign Remittances
Sending money abroad? Get your Form 15CA declaration and 15CB chartered accountant certificate prepared and filed correctly before your bank processes the remittance.
Starting at ₹4,899*What Is Form 15CA / 15CB Filing?
Under Section 195 of the Income Tax Act, 1961, any person remitting money to a non-resident that is chargeable to tax in India must furnish an online declaration in Form 15CA before the remittance is processed by an authorised dealer or bank. Where the remittance exceeds the prescribed threshold and is taxable, a chartered accountant must also certify the nature and taxability of the payment in Form 15CB, following Rule 37BB. Where a Double Taxation Avoidance Agreement (DTAA) applies, a lower or nil withholding rate may be available, provided the recipient furnishes a Tax Residency Certificate and Form 10F. We assess the remittance, determine which of Form 15CA's four parts applies, issue the 15CB certificate where required, and hand your bank a complete, compliant document set.
Who Should Use This Service
Businesses paying foreign vendors or consultants for services rendered from outside India.
Individuals remitting funds abroad for education, investment, family maintenance or property purchase.
Companies making royalty, dividend or interest payments to overseas group entities or lenders.
Anyone whose bank has requested Form 15CA/15CB before processing an outward remittance.
What's Included
Form 15CB Certification
CA certification of the nature and taxability of the remittance under Rule 37BB.
Form 15CA Filing
Online declaration filed on the income tax e-filing portal in the applicable part (A, B, C or D).
DTAA Applicability Check
We check if a lower withholding rate applies under a tax treaty, and what documents the recipient must furnish.
Bank-Ready Documentation
Complete document set handed over for your bank's records and remittance processing.
Documents Required
Invoice or agreement — supporting the nature and amount of the remittance.
Recipient's details — name, address, country and tax status of the non-resident payee.
Tax Residency Certificate and Form 10F — where a DTAA benefit is being claimed.
PAN of the remitter — and bank details for the outward remittance.
No-PE / beneficial-ownership declaration — from the recipient, where applicable under the treaty.
How It Works
Remittance Details
We review the nature, amount and recipient of the remittance.
Taxability Assessment
Applicable TDS rate determined, considering DTAA benefits if any.
15CB Certification
Our CA issues the certificate confirming tax compliance.
15CA Filing
Declaration filed online; documents shared with your bank.
Timeline
Form 15CA/15CB filing is typically completed within 1–3 working days once the invoice, recipient details and any DTAA documentation are provided — fast enough to keep your bank's remittance timeline on track.
Related Services
Common Mistakes to Avoid
Skipping the CA certification (Form 15CB) for remittances that exceed the exemption threshold under Rule 37BB.
Misclassifying the purpose code for the remittance, which can misstate the applicable withholding tax rate.
Not checking DTAA (Double Taxation Avoidance Agreement) benefits before applying the default withholding rate.
Filing Form 15CA with figures that don't match the actual bank remittance instruction.
Frequently Asked Questions
Is Form 15CB always required?
Not for every remittance — small remittances up to ₹5 lakh in a financial year and certain specified categories listed under Rule 37BB are exempt from the Form 15CB certification requirement, though Form 15CA may still apply.
What is DTAA and how does it help?
A Double Taxation Avoidance Agreement (DTAA) between India and another country can allow a lower or nil withholding tax rate on certain remittances, provided the recipient furnishes a Tax Residency Certificate and Form 10F.
How long does the process take?
Typically 1–3 business days once all documents and remittance details are provided, including the invoice or agreement, recipient details, and applicable tax treaty documentation.
Who needs to file Form 15CA and 15CB?
Any person making a remittance to a non-resident that is chargeable to tax under the Income Tax Act, 1961 must file Form 15CA, and where the remittance exceeds the specified threshold and is taxable, a chartered accountant's Form 15CB certificate is also required under Section 195.
What happens without a 15CA/15CB where required?
Authorised dealers and banks are required to obtain Form 15CA (and 15CB where applicable) before processing a taxable foreign remittance, so the remittance cannot proceed without it, and incorrect filing can attract penalties under the Act.
What are the different parts of Form 15CA?
Form 15CA has four parts — Part A for small remittances not exceeding the specified limit, Part B where a lower/nil withholding certificate is obtained, Part C where a 15CB certificate is furnished, and Part D for remittances not chargeable to tax.
Is Form 15CB required for every foreign remittance?
No — Form 15CB is required only for taxable remittances above ₹5 lakh in a financial year that don't fall under the specified exempt list; smaller or clearly exempt remittances need only Form 15CA.
What is the role of DTAA in Form 15CA/15CB?
A Double Taxation Avoidance Agreement can reduce the withholding tax rate on the remittance below the default domestic rate, provided a Tax Residency Certificate and Form 10F from the overseas recipient are furnished.