Form 15CA & 15CB Filing
The declaration and accountant certificate required before remitting funds from India to an overseas recipient.
Before money is remitted from India to a person outside India, the remitter must generally file a declaration in Form 15CA, and in many cases obtain a certificate from a chartered accountant in Form 15CB confirming that tax has been properly deducted.
Banks will not process the remittance without whichever forms apply. The requirement is procedural, but the substance behind it is not: the accountant is certifying the correct rate of withholding, and getting that wrong creates a liability that follows the remitter.
What this costs
15CA
₹4,654 plus GST
- Form 15CA, the declaration required before remitting funds overseas
Which parts apply to you
- Part A — the remittance is chargeable to tax and the aggregate in the year does not exceed ₹5 lakh
- Part B — chargeable to tax, exceeds ₹5 lakh, and an order or certificate from the assessing officer has been obtained
- Part C — chargeable to tax, exceeds ₹5 lakh, and a Form 15CB certificate has been obtained
- Part D — the remittance is not chargeable to tax under the Act
- Neither form is required for remittances in the specified exempt list, or for certain personal remittances within limits
What the accountant is actually certifying
Form 15CB is not a rubber stamp. The accountant must determine the nature of the payment, whether it is taxable in India, the rate at which tax should be withheld under the Act, and whether a lower rate is available under the applicable double taxation avoidance agreement.
Where treaty relief is claimed, a tax residency certificate from the recipient’s country and a declaration in Form 10F are needed. Claiming a treaty rate without them is a common error, and the withholding shortfall is recovered from the remitter with interest.
Payments that commonly need it
- Payments to overseas software and service providers
- Royalty and licence fees
- Technical service fees
- Interest on foreign currency borrowings
- Dividend and capital gains remittances to non-resident shareholders
- Payments for imports, in some circumstances
- Commission to overseas agents
How we handle it
- 1 Characterising the payment We establish what the payment actually is, since the withholding treatment follows from its character rather than its label.
- 2 Determining taxability We assess whether it is chargeable to tax in India, and at what rate under the Act.
- 3 Applying treaty relief Where a treaty offers a lower rate, we confirm the residency certificate and Form 10F are in place before relying on it.
- 4 Issuing Form 15CB The certificate is issued by a chartered accountant with the unique document identification number.
- 5 Filing Form 15CA The declaration is filed in the correct part, quoting the certificate where applicable.
- 6 Bank submission The forms are provided to your bank so the remittance can be processed.
Frequently asked questions
Do I need both forms for every remittance?
No. It depends on the amount and whether the payment is chargeable to tax. Small remittances and payments in the specified exempt list need less, and some need nothing.
Can I claim a lower treaty rate?
Yes, where the recipient provides a tax residency certificate and Form 10F, and the treaty applies. Claiming the rate without those documents is a common and expensive mistake.
What if tax is under-withheld?
The shortfall is recovered from the remitter with interest, and the expense may be disallowed in your own tax computation. The liability follows you, not the recipient.
Who issues Form 15CB?
A chartered accountant, after examining the payment and determining the correct withholding. It carries a unique document identification number that the bank and the department can verify.
Is it needed for personal remittances?
Certain personal remittances within the liberalised remittance scheme fall outside the requirement or need only a simplified declaration. We confirm the position for your specific purpose.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about Form 15CA & 15CB Filing
Share your requirement and our team will confirm the documents needed, the exact charges and a realistic timeline — usually the same working day.
- Expert document checking before submission
- Regular status updates on WhatsApp
- Transparent professional charges
- Assistance in Marathi & English
Request This Service
Have a Legal or Documentation Need?
Talk to our experts today. Transparent pricing, fast processing and dedicated support.