Form 15CA and Form 15CB: Filing Process & Compliance

Overview

The Income Tax Department uses Forms 15CA and 15CB to monitor foreign remittances and make sure that any applicable taxes are appropriately withheld and declared prior to money transfers abroad. Form 15CB is a certificate given by a chartered accountant attesting to the remittance’s taxability and compliance with the Income Tax Act and DTAA regulations, whereas Form 15CA is a declaration made by the remitter. However, from 1st  April 2026, these forms have been replaced by Form 145 and Form 146 under the new Income tax Act, 2025, bringing foreign remittance reporting under a revised compliance framework.

This blog will explain the difference between Form 15CA and Form 15CB, their applicability, filing requirements, and how to file Form 15CA and 15CB for smooth and compliant foreign remittances.

Difference Between Form 15CA and Form 15CB

Form 15CA

Form 15CA is a declaration form requiring information regarding payments to non-resident individuals or a foreign company to be furnished by persons making such payments before remitting the amount. Form 15CA is a declaration filed by the remitter providing details of the foreign remittance and confirming compliance with applicable tax provisions under the Income Tax Act.

Form 15CB

Form 15CB, however, is not a declaration, but a certificate issued by a Chartered Accountant ensuring that the provisions of the Double Taxation Avoidance Agreement and the Income Tax Act have been complied with in respect of tax deductions while making the payments. Form 15CB is a certificate issued by a Chartered Accountant that may be required for making payments to non-resident individuals and a foreign company when the amount is taxable and the aggregate payments exceed Rs. 5 lakhs in a financial year.

If you were previously filing Forms 15CA and 15CB for foreign remittances, you will now need to use Form 145 and Form 146, as the government has replaced the old forms under the Income-tax Act, 2025, from 1 April 2026.

Let’s Understand the key differences

In simple terms, Form 15CA is a declaration made by the remitter, whereas Form 15CB is a Chartered Accountant’s certificate that validates the tax implications of the remittance. While Form 15CA helps report foreign remittances to the Income Tax Department, Form 15CB ensures that the applicable tax and DTAA provisions have been correctly considered before the funds are transferred abroad.

Applicability and Requirements of Form 15CA and Form 15CB

Form 15CA and Form 15CB are required for certain foreign remittances made to non-residents or foreign companies under the Income Tax Act, 1961. The applicability of these forms depends on the taxability of the remittance, the amount being remitted, and whether any certificate has been obtained from the Assessing Officer.

Form 15CA is an online declaration filed by the remitter to report foreign remittances and ensure tax compliance.

Form 15CB is a certificate issued by a Chartered Accountant certifying the taxability of the remittance and compliance with the Income Tax Act and DTAA provisions.

How to Complete Form 15CA and Form 15CB Filing

Before filing, ensure you have the required documents, such as PAN, remittee details, purpose of remittance, supporting invoices or agreements, and Form 15CB (if applicable).

Obtain Form 15CB (If Required)

If the remittance is taxable and exceeds ₹5 lakh in a financial year, a Chartered Accountant must first issue and upload Form 15CB on the Income Tax e-Filing Portal. An Acknowledgement Receipt Number (ARN) is generated after successful filing.

Log in to the Income Tax e-Filing Portal

Visit www.incometax.gov.in and log in using your PAN and password.

Select Form 15CA

After logging in, go to the E-File section on the Income Tax e-Filing Portal. Select Income Tax Forms, click File Income Tax Forms, and choose Form 15CA from the available forms.

Choose the Applicable Part

Select the relevant part of Form 15CA based on your remittance:

• Part A: Taxable remittance up to ₹5 lakh.
• Part B: Taxable remittance above ₹5 lakh with an Assessing Officer’s certificate.
• Part C: Taxable remittance above ₹5 lakh requiring Form 15CB.
• Part D: Remittance is not chargeable to tax in India.

Enter Remittance Details

Provide details of the remitter, remittee, remittance amount, purpose of payment, and tax information. For Part C, enter the ARN of the uploaded Form 15CB.

Verify and Submit

Review the information, e-verify the form using DSC or EVC, and submit it online. After successful submission, an acknowledgement number and transaction ID will be generated.

Submit Documents to the Bank

Provide the Form 15CA acknowledgement and Form 15CB (where applicable) to your authorized dealer bank for processing the foreign remittance.
This process ensures compliance with the Income Tax Act and helps facilitate smooth foreign remittances.

Want to understand the practical requirements, exemptions, and documentation involved in foreign remittances? Read our detailed guide on the Submission of Form 15CA and Form 15CB under the Income Tax Act.

How Ebizfiling Helps with Form 15CA and Form 15CB Compliance

If you are planning to make a payment to a non-resident or foreign company, ensuring compliance with Form 15CA and Form 15CB requirements is essential. Determining the taxability of a remittance, applying DTAA provisions, and completing the filing process accurately can be challenging without professional guidance.

To simplify the process, our experts assist with applicability checks, Chartered Accountant certification support, document verification, and end-to-end filing assistance for foreign remittances.

Conclusion

Form 15CA and Form 15CB are often required before making certain payments to non-residents or foreign companies. Before funds are transferred abroad, it is important to assess the applicable tax and compliance requirements. These forms help support the remittance process by providing the necessary reporting and certification, where required. By understanding their applicability and filing requirements, taxpayers can reduce the risk of delays, penalties, and last-minute issues with banks or tax authorities. Proper compliance at the time of remittance can save significant time and effort later.

Suggested Reads:

Form 15CA urpose and Scope

Frequently Asked Questions