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Form 15CA / 15CB

Before money is sent abroad, the remitter files an online declaration (Form 15CA) and, for taxable remittances above the limit, gets a chartered accountant's certificate (Form 15CB) on the tax withheld. Banks will not release the remittance without them.

Issued by
Income Tax Department
Law
The Income-tax Act and Rules — withholding on payments to non-residents
Where to apply
incometax.gov.in

TaxClue does not handle this service. It is on the checklist because many of our clients need it. Raise a request and we will try to connect you with someone who can do it, where possible.

How Form 15CA / 15CB works

The usual picture. Procedures, fees and forms differ by state and authority — always check the current rules before you apply.

Who needs it

  • NRIs repatriating sale proceeds, rent or other Indian income
  • Businesses paying foreign vendors, royalties or fees for technical services
  • Anyone sending a remittance the bank classifies as taxable

Documents usually asked for

  • Invoice or agreement for the payment
  • Details of the remitter, the payee and the bank
  • Tax residency certificate and Form 10F of the payee (to apply a tax treaty)
  • Proof of tax paid, for repatriation of NRI income

The process

  1. Work out whether the payment is taxable in India and at what rate
  2. CA certifies Form 15CB where required
  3. Remitter files Form 15CA online
  4. Submit the acknowledgement to the bank with Form A2

What we can do today

The other registrations the same businesses need — these we handle end to end.

Registrations we handle

Often needed alongside Form 15CA / 15CB.

Full checklists that include it

Every registration for these industries, in order.