Form 15CA/CB Filing in India: Foreign Remittance Compliance (2026 Guide)
Sending money abroad - for a consultant, a subsidiary, or an import payment - usually can't happen without Forms 15CA and 15CB first. Banks won't process the remittance without them, and getting the classification wrong risks TDS default under Section 195. This guide explains applicability, the CA certification process, and how KanoonPe handles both forms with a flat all-inclusive quote.
Quick summary
- What it is: Forms required before making a foreign remittance, declaring the nature of payment and applicable TDS.
- Governed by: Section 195 of the Income Tax Act, 1961 and Rule 37BB of the Income Tax Rules.
- Mandatory if: you remit money outside India that is taxable and/or exceeds the specified value, subject to exemptions.
- KanoonPe price: Flat, all-inclusive quote on a free callback · Timeline: typically 2–4 working days.
Quick facts
| Detail | Information |
|---|---|
| Governing law | Section 195, Income Tax Act, 1961; Rule 37BB, Income Tax Rules |
| Authority / portal | Income Tax e-filing portal |
| Form 15CA | Self-declaration by the remitter, filed online |
| Form 15CB | CA certificate confirming TDS applicability/rate under DTAA |
| Threshold for Form 15CB | Generally required when remittance exceeds ₹5 lakh in a financial year (subject to exceptions) |
| Timeline | 2–4 working days |
| KanoonPe price | Flat, all-inclusive quote - request a free callback |
What is Form 15CA/CB filing?
Form 15CA is a self-declaration filed by a person making a remittance to a non-resident, informing the Income Tax Department about the nature and taxability of the payment. Form 15CB is a certificate issued by a practising Chartered Accountant, certifying the nature of the remittance, applicable tax rate, and TDS to be deducted, often after examining the Double Taxation Avoidance Agreement (DTAA) between India and the recipient's country.
Together, these forms are the compliance gate under Section 195 of the Income Tax Act, 1961, that authorised dealers (banks) require before processing most foreign remittances - ensuring tax due on payments to non-residents isn't bypassed simply because the money leaves India.
Who needs to file Form 15CA/CB?
- Businesses paying foreign vendors, consultants, or service providers - software licenses, professional fees, royalty, technical services.
- Companies remitting funds to foreign subsidiaries or parent companies - dividends, loan repayments, management fees.
- Individuals remitting funds abroad for investments, gifts, education, or maintenance of relatives, where taxability needs to be assessed.
- Importers making payments for goods where remittance value and nature require certification.
- Banks and authorised dealers will not process the remittance without Form 15CA (and 15CB where applicable) uploaded.
Benefits of correct Form 15CA/CB filing
- Enables the remittance - banks require these forms before processing most foreign payments.
- Correct TDS application - avoids under-deduction that can trigger interest and penalty later.
- DTAA benefit claimed correctly - a CA's review often reduces the applicable TDS rate under a tax treaty.
- Avoids scrutiny from the Income Tax Department on unexplained or under-taxed foreign remittances.
- Clean audit trail for cross-border transactions, useful for FEMA and RBI compliance too.
Documents required for Form 15CA/CB filing
- PAN of the remitter and details of the recipient (name, address, country, tax status)
- Invoice or agreement supporting the remittance (services, royalty, loan, dividend, etc.)
- Bank details and remittance amount/currency
- No PE (Permanent Establishment) declaration from the recipient, where relevant
- Tax Residency Certificate (TRC) of the recipient, if DTAA benefit is being claimed
- Form 10F, where applicable, for treaty benefit
- Nature of remittance classification (e.g. professional fees, royalty, import payment, loan)
Form 15CA/CB filing process (step by step)
KanoonPe coordinates the CA certification and filing for you; here's what happens.
- Assess taxability. We review the nature of the remittance and determine whether TDS under Section 195 applies.
- Check applicability & exemptions. Confirm whether Form 15CA alone suffices or Form 15CB (CA certificate) is also required based on amount and nature.
- Prepare Form 15CB. A practising CA reviews the transaction, DTAA position, and TRC, and issues Form 15CB online.
- File Form 15CA. Based on the 15CB details, Form 15CA (Part A/B/C/D as applicable) is filed on the income tax e-filing portal.
- Submit to the bank. The filed forms are handed to the authorised dealer/bank along with the remittance request.
- Remittance processed. The bank processes the outward remittance once documents are verified.
Ready to get started? Talk to a verified expert → - get a transparent, all-inclusive quote for Form 15CA/CB filing within one business hour.
Form 15CA/CB filing fees in India
There is no government fee for filing Forms 15CA/15CB on the income tax portal - the cost is the professional (CA certification) fee for reviewing the transaction and issuing Form 15CB, plus filing Form 15CA.
KanoonPe offers a flat, all-inclusive quote - taxability assessment, CA certification (Form 15CB), and Form 15CA filing bundled into one transparent number.
Form 15CA/CB filing timeline
| Stage | Typical time |
|---|---|
| Document collection & taxability review | 1 working day |
| CA certification - Form 15CB | 1–2 working days |
| Form 15CA filing | Same/next day |
| Total | 2–4 working days |
When Form 15CB is NOT required
Form 15CB is not required in certain cases, including:
- Remittances covered under the specified list exempted by RBI (e.g. certain personal remittances, imports against a bill of entry).
- Remittances not chargeable to tax in India under the Act.
- Remittance amount does not exceed ₹5 lakh in the financial year, and Form 15CA Part A alone may suffice (subject to nature of payment).
Even where Form 15CB isn't required, Form 15CA typically still applies, and misclassification is a common source of bank rejection - this is where professional review adds value.
Penalties for non-compliance
- Section 271-I: penalty of ₹1,00,000 for failure to furnish Form 15CA/15CB information, or for furnishing inaccurate information.
- TDS default under Section 195: interest under Section 201(1A) and possible disallowance of the expense under Section 40(a)(i) if TDS wasn't deducted correctly.
- Bank rejection of the remittance request, delaying business-critical payments.
Form 15CA vs Form 15CB: quick comparison
| Aspect | Form 15CA | Form 15CB |
|---|---|---|
| Filed by | Remitter (self-declaration) | Practising Chartered Accountant |
| Purpose | Informs tax department of the remittance | Certifies TDS applicability/rate and DTAA position |
| When required | Most foreign remittances (with exemptions) | Taxable remittances generally above ₹5 lakh, subject to exceptions |
| Filed on | Income tax e-filing portal | Income tax e-filing portal (CA login) |
Why choose KanoonPe
- Transparent flat pricing - one all-inclusive number, no surprise add-ons.
- Filed-on-time or refund - every order ships with a written SLA.
- One accountable case owner - a single named manager coordinates your CA and filing.
- Live status tracking - follow your 15CB certification and 15CA filing status in real time.
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