Form 15CA and Form 15CB: Meaning, Applicability and Filing Process

Although both forms relate to foreign remittances, they serve different purposes. Form 15CA is the remitter's declaration, whereas Form 15CB is a CA's certificate where the rules require professional tax determination.

The applicability of these forms depends on whether the payment is taxable in India, the amount involved, the nature of the transaction and the documentation available.

When is Form 15CA required?

Form 15CA is generally required when a person makes a reportable payment to a non-resident individual or a foreign company. The requirement may apply to taxable payments and certain non-taxable payments, depending on the prescribed reporting rules.

The declaration should be submitted before the remittance is made, unless an exemption applies. Rule 37BB under the earlier Income-tax Rules, 1962, specifies circumstances in which Form 15CA information is not required, including certain transactions and specified purposes of remittance.

When is Form 15CB required?

Under the earlier framework, Form 15CB is generally required when all the following conditions are satisfied:

• The payment is made to a non-resident individual or a foreign company.
• The payment is chargeable to tax in India.
• The payment or aggregate of relevant payments exceeds Rs. 5 lakh in the financial year.
• A CA certificate is required under the applicable rules, and the relevant alternative order or certificate from the Assessing Officer has not been obtained.

The Rs. 5 lakh threshold alone does not make Form 15CB compulsory for every payment. The taxability of the transaction and the applicable procedural requirements must also be considered.

Form 15CA is divided into four parts. The correct part depends on the amount, taxability of the remittance and whether an order or certificate has been issued by the Assessing Officer or a CA.

The table describes the earlier Form 15CA framework. For remittances governed by the Income-tax Act, 2025, the corresponding form and instructions for the relevant tax year should be checked before filing.

Form 15CA is not required for every outward remittance. Under the earlier framework, the Income-tax Rules prescribe exceptions for certain transactions and specified purposes.

These may include:

• Certain remittances by individuals that do not require prior approval from the Reserve Bank of India (RBI).
• Remittances covered by specified purposes or codes listed under the applicable rules.
• Other transactions specifically excluded from the reporting requirement.

A payment being described as a gift, education expense, medical expense or family-maintenance payment does not, by itself, establish that Form 15CA is unnecessary. The applicable purpose code and exemption conditions must be checked.

Form 15CB is not compulsory for every remittance made outside India. Under the earlier framework, it is generally not required in the following situations:

• Remittances not exceeding Rs. 5 lakh: Where the applicable conditions for CA certification are not triggered.
• Payments not chargeable to tax in India: Where the payment falls outside the relevant tax charge and no certificate is otherwise required.
• An applicable Assessing Officer's order or certificate is available: Where the prescribed alternative procedure applies.
• Specified cases covered by the rules: Where the transaction does not require a CA certificate.

These exceptions should be assessed alongside the requirement to file Form 15CA, as the reporting obligation and CA certification requirement are separate questions.

Under the earlier Form 15CA framework, the declaration can be filed through the Income Tax Department's e-filing portal. The following steps provide a general overview; portal labels may change.

Step 1: Log in to the e-filing portal

Visit the official Income Tax Department e-filing portal and sign in using the relevant credentials.

Step 2: Open the income tax forms section

Navigate to e-File, select Income Tax Forms, and choose File Income Tax Forms. Search for Form 15CA and start the filing process.

Step 3: Select the applicable financial year and part

Choose the relevant financial year and select Part A, Part B, Part C or Part D based on the transaction's taxability, amount and supporting documentation.

Step 4: Enter the required information

Provide the remitter's details, recipient's details, remittance amount, destination country, nature of payment and other requested information. If Part B applies, enter the relevant Assessing Officer's order or certificate details. If Part C applies, provide the valid acknowledgement number of the filed Form 15CB.

Step 5: Review and verify the declaration

Preview the form and check the details carefully. Submit and complete the permitted electronic verification process, using a Digital Signature Certificate or Electronic Verification Code where available and applicable.

Step 6: Save the acknowledgement

After successful submission and verification, retain the acknowledgement number and transaction details for future reference.

Note: Form 15CA Part C requires the applicable Form 15CB to be filed and its acknowledgement number to be available before Part C can be completed.

Form 15CB is completed by an eligible Chartered Accountant. The taxpayer needs to assign the form to the CA through the e-filing portal.

Step 1: Add or select the Chartered Accountant

Log in to the e-filing portal and use the relevant CA or authorised-partner facility to add the CA using the required professional details. The CA must accept the assignment, where required.

Step 2: Assign Form 15CB

Select Form 15CB and assign it to the CA for the remittance concerned.

Step 3: Provide the supporting information

Share the details of the remitter, recipient, payment, purpose of remittance and supporting documents. The CA assesses taxability, applicable TDS provisions and any relevant DTAA relief.

Step 4: Complete the certificate

The CA fills in the prescribed form and submits it through the available online or offline utility process. The CA must complete the required electronic verification using a valid, registered DSC.

Step 5: Use the acknowledgement for Form 15CA Part C

Once Form 15CB has been successfully submitted and verified, retain its acknowledgement number. If Part C of Form 15CA applies, use this number to complete the declaration.

The certificate should be completed before the remittance is made, as applicable to the transaction and filing requirements.

The exact information depends on the form and the nature of the remittance. The following details are commonly relevant.

Remitter details

• Name, address and PAN, where applicable.
• Residential or legal status and contact details.
• Relevant bank details.

Recipient details

• Name and address of the non-resident individual or foreign company.
• Country of residence or incorporation.
• Tax identification or other relevant details, where applicable.

Remittance details

• Amount and currency of payment.
• Destination country and expected remittance date.
• Nature and purpose of the payment.
• Supporting documents, contracts or invoices, where relevant.

Tax and certification details

• Taxability of the payment under Indian law.
• Applicable TDS rate and amount, where relevant.
• Relevant DTAA provisions, if applicable.
• Assessing Officer's order or certificate, where relevant.
• Form 15CB acknowledgement number when filing Form 15CA Part C.

The information should be checked against the supporting documents and the bank's remittance requirements before submission.

Failure to comply with the applicable reporting, withholding or certification requirements can lead to delays in processing a remittance and may expose the responsible person to consequences under the relevant tax provisions.

The exact consequences depend on the nature of the default. Missing a form, submitting inaccurate information and failing to deduct or deposit applicable TDS are different situations and may attract different provisions.

Before making an overseas payment, the remitter should verify whether the transaction is taxable, whether TDS applies, which form is required and whether an exemption is available. A Chartered Accountant or qualified tax professional can help determine the appropriate treatment for complex transactions.

Form 15CA and Form 15CB serve different but complementary purposes in the tax compliance process for certain foreign remittances. Form 15CA provides information about the payment, while Form 15CB provides a CA's certification of its tax treatment when prescribed conditions are met.

The requirement to file either form depends on the transaction's taxability, amount, applicable exemptions and supporting orders or certificates. Since the tax-law framework and corresponding forms changed from Tax Year 2026–27, remitters should confirm the form applicable to their transaction and tax year using the latest Income Tax Department guidance before transferring funds abroad.