Start your Form 145 Online Filing at just 3,999/- only.
Ebizfiling helps you file Form 15CA for foreign payment and NRI remittance with accuracy and expert support.
Fast | Reliable | Affordable
Form 15CA is an online declaration submitted to the Income Tax Department before making certain payments to a non-resident or a foreign company. It enables the Income Tax Department to monitor foreign remittances and helps ensure that tax has been deducted at source (TDS), wherever applicable, before money is remitted outside India.
The form is commonly required for payments relating to professional services, royalties, technical fees, consultancy, investments, and other taxable foreign remittances. Banks generally ask for Form 15CA before processing eligible outward remittances.
Incorrect or delayed filing may result in compliance issues, penalties, or delays in processing foreign payments.
Effective from 1 April 2026, Form 15CA and Form 15CB have been renumbered as Form 145 and Form 146 under the Income-tax Act, 2025.
If you are filing under the provisions of the new Income-tax Act, 2025, you should use Form 145 instead of Form 15CA. While the form number has changed, its primary objective of reporting eligible foreign remittances continues under the new law.
If you are looking for the latest filing requirements under the new Act, you can read our complete guide on Form 145 and Form 146 Online Filing.
Form 15CA may be required by:
Whether Form 15CA is applicable depends upon the nature of the remittance, taxability of the payment, applicable exemptions, and the provisions of the Income Tax Act.
Form 15CA is generally required before making an outward remittance to a non-resident when the payment is chargeable to tax in India. The declaration helps confirm that the applicable tax has been deducted or that the remittance qualifies under the prescribed provisions.
Depending on the value of the remittance and the applicable tax provisions, the remitter may also be required to obtain Form 15CB, which is a certificate issued by a Chartered Accountant.
Banks usually require Form 15CA, and where applicable, Form 15CB, before processing eligible foreign remittances.
Need help with Form 15CA online filing for a foreign remittance? Our compliance experts will review your transaction, verify the required documents, determine whether Form 15CB is applicable, and complete the filing process accurately and efficiently.
Whether you are an individual, NRI, business, startup, or company, Ebizfiling provides reliable assistance for foreign remittance compliance.
Managing foreign remittances often involves multiple tax and regulatory compliances. Along with Form 15CA Online Filing, Ebizfiling offers end-to-end assistance to help individuals, businesses, startups, and companies meet all their compliance requirements from a single platform.
You may also be interested in:
Whether you need assistance with a single foreign remittance or comprehensive tax and regulatory compliance, Ebizfiling’s experienced professionals provide reliable support tailored to your business needs. Explore our related services to simplify your compliance journey under one trusted platform.
Get started today and ensure your foreign remittance is completed without unnecessary delays.
📞 Call: +91 96432 03209 📧 Email: info@ebizfiling.com
Form 15CA is divided into four parts based on the nature of the remittance and the applicable tax provisions.
|
Part |
Applicability |
|
Part A |
Applicable where the remittance or aggregate remittance during the financial year does not exceed ₹5 lakh and is chargeable to tax. |
|
Part B |
Applicable where an order or certificate has been obtained from the Assessing Officer under the relevant provisions of the Income Tax Act. |
|
Part C |
Applicable where the remittance exceeds ₹5 lakh during the financial year and a Chartered Accountant’s certificate in Form 15CB is required. |
|
Part D |
Applicable where the remittance is not chargeable to tax under the Income Tax Act. |
The correct part must be selected based on the nature of the remittance and the applicable tax provisions. Filing the incorrect part may result in compliance issues or delays in foreign remittance processing.
Many taxpayers are searching for both Form 15CA and Form 145 due to the introduction of the Income Tax Act, 2025. The table below explains the difference.
|
Form 15CA |
Form 145 |
| Prescribed under the Income-tax Act, 1961 | Renumbered form under the Income-tax Act, 2025 |
| Used for reporting eligible foreign remittances | Continues the same purpose under the new Act |
| Applicable under the previous law | Applicable for filings under the new Act from 1 April 2026 |
| Commonly searched as Form 15CA | Officially referred to as Form 145 under the new Act |
Note: If you are filing under the Income tax Act, 2025, refer to Form 145. If you are looking for information relating to the previous law or searching using the older form number, this guide on Form 15CA will continue to help you understand the purpose and compliance requirements.
Failure to file Form 15CA before making an eligible foreign remittance may result in penalties and unnecessary delays in processing the payment. Banks may also refuse to process the remittance if the required declaration is not submitted.
If a person who is required to furnish Form 15CA fails to do so or provides incorrect information, the Income Tax Department may impose penalties as per the applicable provisions of the Income Tax Act. Apart from monetary penalties, incorrect filing may also lead to additional scrutiny and compliance issues.
To avoid such situations, it is advisable to verify the applicability of Form 15CA and obtain Form 15CB, wherever required, before initiating the remittance.
Ensures all foreign remittances follow Income Tax and FEMA rules, reducing risks of default and maintaining legal compliance.
Simplifies bank processing as Form 15CA is mandatory before approving any outward foreign payment or remittance.
Avoids heavy penalties under Section 271-I by ensuring timely and accurate submission of Form 15CA online.
Maintains a secure online record of all your foreign remittances for easy verification and future reference.
Verified by a Chartered Accountant through Form 15CB to ensure accuracy and adherence to compliance norms.
EbizFiling provides trusted end-to-end support, from document collection to successful Form 15CA online filing.
The process to file Form 15 CA in 5 simple steps
Fill in the simple checklist
Submit the documents
Verification of the Documents
Preparing the Form 15 CA
Filing of Form 15 CA
Our experts carefully review every foreign remittance to confirm whether Form 15CA and Form 15CB are required for compliance.
We collect, verify, and organize your documents, ensuring accuracy in all remittance details before online filing begins.
Ebizfiling completes your Form 15CA filing online with accuracy and uploads it securely on the Income Tax Department portal.
Chartered Accountants validate tax liability, prepare Form 15CB, and ensure proper TDS deduction for foreign payments.
We assist you in submitting Form 15CA and 15CB to your bank, ensuring your foreign remittance is processed without delay.
Get fast turnaround time with dedicated support from our compliance team throughout your Form 15CA filing process.
Yes. If Form 15CA is applicable but is not furnished, the authorised dealer bank may refuse to process the foreign remittance until the required compliance documents are submitted.
If your filing is governed by the Income-tax Act, 1961, you should file Form 15CA. Under the Income-tax Act, 2025, the corresponding form has been renumbered as Form 145 and should be used as prescribed.
It depends on the nature of the transaction and whether the payment is taxable in India. Certain payments processed through international payment gateways may still require Form 15CA if they fall within the prescribed provisions.
No. Form 15CA is generally filed for a specific foreign remittance. Separate remittances usually require separate declarations based on the nature of each transaction.
No. Filing Form 15CA is a reporting requirement for eligible foreign remittances. Whether tax is payable depends on the nature of the payment, the Income Tax provisions, and any relief available under the Double Taxation Avoidance Agreement (DTAA).
Yes. Individuals making eligible foreign remittances, such as investments, gifts, property-related payments, or other taxable remittances, may also be required to file Form 15CA depending on the applicable provisions.
If the remittance amount, purpose, or recipient details change after filing, you should seek professional guidance to determine the appropriate compliance requirements before completing the transaction.
Yes, it may still be required. The applicability of Form 15CA depends on the nature of the remittance and the Income Tax provisions, even where DTAA benefits are claimed.
Yes. Form 15CA can generally be prepared before the proposed remittance, provided the transaction details and supporting documents are available and verified.
Yes. Certain categories of foreign remittances notified under the Income Tax Rules are exempt from Form 15CA filing. The applicability should always be verified before initiating the remittance.
No. The requirement is not based only on the amount of the remittance. The nature of the payment, taxability, and applicable legal provisions determine whether Form 15CA is required.
Yes. Form 15CA may be required irrespective of the foreign currency used, provided the remittance falls within the prescribed reporting requirements.
Ebizfiling reviews your remittance details, verifies the required documents, coordinates with Chartered Accountants where necessary, and completes the filing process efficiently to help you meet your remittance timelines.
Incorrect selection of the applicable part, inaccurate remittance details, or incomplete documentation can lead to delays and compliance issues. Professional assistance helps ensure accurate filing and smooth bank processing.
Form 15CA is the declaration for eligible foreign remittances under the Income-tax Act, 1961, while Form 15CB is the Chartered Accountant’s certificate required in specified cases. Under the Income-tax Act, 2025, Form 15CA has been renumbered as Form 145.
Ebizfiling offers end-to-end assistance for Form 15CA online filing, including applicability review, document verification, coordination for Form 15CB where required, online filing, and complete support throughout the foreign remittance process.
Form 15CA was prescribed under the Income-tax Act, 1961. Under the Income-tax Act, 2025, it has been renumbered as Form 145. While the form number has changed, the objective of reporting eligible foreign remittances remains substantially the same.
Yes, where Form 15CB is not required. However, if the remittance falls under the specified cases where Form 15CB is mandatory, you must obtain a Chartered Accountant’s certificate before filing Form 15CA.
Start your Form 145 Online Filing at just 3,999/- only.
Ebizfiling helps you file Form 15CA for foreign payment and NRI remittance with accuracy and expert support.
It was a great experience with Anitha from ebizfiling who guided me for doing the IEC renewal.
They have managed my Company’s Annual Filling in a way no one could. We are really happy with their services. Great going!
Charges are very affordable and One of the fastest & bestest service I ever get and miss Snehal is too corporative and very dedicated I had recommended to all my colleagues even they also like thier services.
