15CA-15CB Filing Online in India

What Are Form 15CA and 15CB?

• Form 15CA: A declaration by the remitter for payments made to non-residents, submitted online before remittance.

• Form 15CB: A certificate issued by a Chartered Accountant (CA) certifying the details and taxability of the remittance, required for taxable remittances exceeding ₹5 lakh in a financial year.

Who Needs to File 15CA and 15CB?

• Individuals, Businesses, and Professionals making payments to non-residents or foreign companies.

• Banks and Authorized Dealers require these forms before processing foreign remittances.

Required Documents for 15CA 15CB Filing

Document Type	Details/Description
PAN Card (Remitter)	Self-attested copy
PAN Card (Remittee)	If available
Passport (Remittee)	For foreign individuals
Bank Account Details	Of the remitter and remittee
Invoice/Agreement	Supporting the purpose and amount of remittance
Nature & Purpose of Remittance	Detailed description (e.g., service, royalty, commission)
Tax Residency Certificate (TRC)	If claiming DTAA benefit
Form 10F	For DTAA claims
No PE Certificate	If applicable
AO Order/Certificate	If lower/nil TDS certificate is obtained
Chartered Accountant Details	Name, membership number, and digital signature
Digital Signature Certificate (DSC)	Of the remitter and CA
Previous 15CA/15CB (if any)	For reference and continuity

15CA 15CB Filing Online: Step-by-Step Process

1. Collect and Organize Documents

Gather all required documents and proofs before starting the filing process.

2. Add Chartered Accountant (CA) on Portal

Assign your CA on the income tax e-filing portal for Form 15CB certification.

3. CA Prepares and Uploads Form 15CB

• CA logs in, fills in remittance details, and certifies taxability.

• Form 15CB is digitally signed and submitted.

4. Prepare and Submit Form 15CA

• Log in to the e-filing portal.

• Select the relevant part (A, B, C, or D) based on remittance type and amount.

• Fill in remitter, remittee, and remittance details.

• For Part C, reference the acknowledgement number of Form 15CB.

• E-verify using DSC or EVC.

5. Download and Share Acknowledgement

• Download the acknowledgement for both forms.

• Share with your bank or authorized dealer for remittance processing.

15CA 15CB Filing Compliance Checklist

Step/Requirement	Description
Eligibility Check	Confirm if 15CA/15CB is required for your remittance
Document Collection	Gather all required documents and proofs
Add CA on Portal	Assign CA for Form 15CB certification
CA Certification	CA prepares and submits Form 15CB
Prepare Form 15CA	Fill and submit the correct part of Form 15CA
E-Verification	Complete e-verification using DSC or EVC
Download Acknowledgement	Save and share with the bank/authorized dealer
Deadline Compliance	File before making the remittance to avoid penalties

Frequently Asked Questions (FAQs)

What is the purpose of Form 15CA and 15CB?

They ensure tax compliance for payments made to non-residents, helping the tax department track foreign remittances and proper TDS deduction.

When is Form 15CB required?

Form 15CB is mandatory for taxable remittances exceeding ₹5 lakh in a financial year, except in cases specifically exempted by law.

What are the penalties for non-compliance?

Non-filing or incorrect filing can attract a penalty of up to ₹1 lakh or the remittance amount, whichever is lower, under Section 271-I of the Income Tax Act.

Can Form 15CA be withdrawn after submission?

Yes, Form 15CA can be withdrawn within 15 days of submission if a correction is needed.

What is the timeline for filing 15CA and 15CB?

There is no prescribed time limit, but both forms must be filed before the remittance is made.

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