How to Get Form 15CA / 15CB in India
Form 15CA and Form 15CB are mandatory declarations required by the Income Tax Department of India before any payment is remitted to a non-resident. These forms ensure that tax liabilities on foreign income have been discharged correctly, preventing penalties under Section 602B of the IT Act. In 2026, the process remains digital and strictly regulated through authorized banks or financial institutions. While Form 15CA can be filed by any person with internet access, Form 15CB must be certified by a practicing Chartered Accountant (CA) registered in India.
Before you start
- Valid PAN card of the payer
- Bank account details and mandate for remittance
- Detailed invoice or contract from the non-resident recipient
Step-by-step
Identify Remittance Type and Thresholds
Determine if your payment falls under Section 195 (taxable income) or other categories like technical fees. Note that Form 15CA is mandatory for all remittances exceeding INR 50,000 in a single transaction.
Gather Supporting Documentation
Collect the non-resident's tax identification number (TIN), their residential status certificate if applicable, and proof of payment such as invoices or service agreements to support your declaration.
Engage a Practicing CA for Form 15CB
Since you cannot self-certify the income tax return details in Form 15CB without being an authorized signatory, hire a practicing Chartered Accountant to review your financial records and issue the certificate.
File Form 15CA on Income Tax Portal
Log in to the e-Filing portal at incometax.gov.in using your PAN credentials. Select 'Form 15CA/FC' from the services menu and fill out the details regarding the nature of payment, recipient information, and tax deducted.
Submit Form 15CB to Authorized Bank
Once your CA uploads their signed certificate digitally or provides a scanned copy, submit both forms (CA generated) along with supporting documents to the authorized bank branch handling the remittance before initiating the transfer.
Bank Verification and Remittance Initiation
The bank will verify that Form 15CB is valid and matches the details in Form 15CA. Upon successful verification, they proceed with the outward remittance through SWIFT or other channels.
Retain Records for Compliance Audit
Keep digital copies of both forms, bank receipts, and CA certificates safe for at least six years in case of a tax audit by the Income Tax Department under Section 143(2).
Common mistakes to avoid
- Filing Form 15CA without obtaining Form 15CB first
- Providing incorrect TIN or residential status for the non-resident recipient
- Missing the quarterly filing deadline which can lead to penalties under Section 602B
Frequently asked questions
Can I file Form 15CA myself?
Yes, you can fill out and submit Form 15CA online yourself using your PAN credentials. However, the accompanying Form 15CB must always be signed by a practicing Chartered Accountant.
What is the deadline for filing these forms?
Form 15CA and 15CB are typically filed quarterly (March, June, September) before the respective remittance dates. The final quarter usually closes by October 30th of every year.
Is Form 15CA required for payments under INR 50,000?
No, if a single transaction is below INR 50,000 and does not involve taxable income from India as per Section 195, these forms are generally exempt. However, banks may still request them based on internal policies.
What happens if Form 15CB is rejected by the bank?
If a bank rejects your submission due to discrepancies in data or an invalid CA certificate, you must correct the errors and re-submit. Repeated failures can block future remittances until compliance issues are resolved.
How long is Form 15CB valid?
Form 15CB is generally valid for one financial year or until a specific transaction date mentioned in the certificate. It cannot be reused indefinitely across different transactions without re-certification if details change.
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