15CA-15CB Filing
Form 15CA/15CB is required whenever a remittance to a non-resident exceeds ₹5 lakh in a financial year and is taxable in India — Form 15CB is a Chartered Accountant's certificate filed alongside your own Form 15CA declaration, before your bank releases the payment. Certain payments, like imports, are exempt under Rule 37BB.
Get My 15CA/15CB FiledYour Bank Won't Release a Foreign Payment Without This
Any payment leaving India to a non-resident is checked against Section 195 first — is any tax required to be withheld before the money goes out? Form 15CA is the remitter's own declaration of that assessment, and Form 15CB is a Chartered Accountant's certification of it, required once the remittance crosses ₹5 lakh in a year and is taxable in India.
We assess the nature of your payment, check whether a tax treaty reduces or removes the withholding, and prepare both forms so your bank has exactly what it needs.
- Section 195 & DTAA applicability check
- Form 15CB — CA certification
- Form 15CA — correct part (A/B/C/D) filed
- Bank-ready acknowledgement provided
Charges depend on the nature and value of the remittance — ask us for an exact quote.
How It Works
What Actually Happens Before Money Leaves the Country
Why Banks Ask For It
Under Section 195 read with Rule 37BB, most remittances to a non-resident require the remitter to first determine whether tax needs to be withheld — authorised dealers (banks) will not release the payment without Form 15CA, and often Form 15CB, on file.
Form 15CA — The Remitter's Declaration
Filed by the person making the payment, in one of four parts (A, B, C or D) depending on the amount and whether the payment is taxable in India at all — the right part depends on a genuine assessment, not a guess.
Form 15CB — The CA Certificate
Required when the remittance in a financial year exceeds ₹5 lakh and is chargeable to tax in India — a Chartered Accountant examines the nature of the payment, applicable tax treaty (DTAA) benefits, and certifies the tax to be deducted, if any, before Form 15CA is filed.
Getting It Wrong Has a Cost
An incorrect declaration, or treating a taxable remittance as exempt, exposes the remitter to interest, penalty, and being treated as an "assessee in default" for tax that should have been withheld.
Thresholds, exempted payment categories and treaty benefits vary by country and by the nature of the payment. We confirm the applicable rules for your specific remittance before certifying it.
Documents
What We Need From You
- Invoice or agreement underlying the payment
- PAN of the remitter, and the recipient's Tax Identification Number (if available)
- Bank details and the exact remittance amount and currency
- Nature of the payment (services, royalty, dividend, education, etc.)
- Applicable Double Taxation Avoidance Agreement (DTAA), if the recipient's country has one with India
- Tax Residency Certificate (TRC) and Form 10F from the recipient, where DTAA benefit is claimed
Time-sensitive? Tell us your deadline.
If your bank or the recipient is waiting on the payment, let us know your timeline upfront — most straightforward remittances can be assessed and certified within a couple of working days once we have the underlying agreement or invoice.
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15CA/15CB Thresholds & Rules at a Glance
Key figures every remitter should know — current as of 25 August 2026. Thresholds and exemptions change by notification; verify against incometax.gov.in before relying on these for a specific remittance.
- Threshold for Form 15CA/15CB
- Required when a remittance to a non-resident (or the aggregate of such remittances in a financial year) exceeds ₹5 lakh and is chargeable to tax in India.
- Form 15CA — which part to file
- Part A: remittance up to ₹5 lakh in the FY. Part B: over ₹5 lakh, with an AO order/certificate under Section 195(2)/195(3)/197. Part C: over ₹5 lakh, with a Form 15CB certificate from an accountant. Part D: remittance not chargeable to tax in India.
- Who certifies Form 15CB
- A practicing Chartered Accountant, who examines the nature of the payment, applicable DTAA benefits, and certifies the tax (if any) to be deducted.
- Payments exempt from 15CA/15CB
- Rule 37BB lists 33 specified categories of payment — including most import payments and certain personal remittances (e.g. travel, education, medical treatment) — that don't require either form.
- Penalty for not filing or filing incorrectly
- ₹1,00,000 under Section 271I, though it can be waived under Section 273B if reasonable cause for the failure is shown.
Last updated: 25 August 2026
Common Questions
15CA-15CB Filing — Frequently Asked Questions
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Share the invoice or agreement behind the payment and we'll tell you exactly what's needed.
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