Quick answer
What are Form 15CA and 15CB?
Form 15CA 15CB are filings for payments from India to a non-resident. Form 15CA is a declaration the remitter files online on the income tax portal. Form 15CB is a certificate, signed by a practising chartered accountant, confirming the nature of the payment, its taxability and the TDS rate. Banks ask for them before processing many remittances.
- 15CA is filed by the person sending the money
- 15CB must be signed by a practising chartered accountant
- Both are filed on the income tax e-filing portal
- Some payment types are exempt; your bank will confirm
What are Form 15CA 15CB and why do banks ask for them?
Form 15CA and Form 15CB exist so the tax department knows, before money leaves India, whether tax should have been deducted on a payment to a non-resident. Banks and authorised dealers ask for them because they process the remittance.
When an Indian business pays a foreign supplier, or an NRI moves sale proceeds from an NRO account, the payment may contain income that is taxable in India. The remitter has to work out the tax, deduct it where required and declare the remittance. Form 15CA is that declaration. Form 15CB, where it applies, is an independent professional's certificate supporting the remitter's view of the tax.
Form 15CB is a certificate reserved for chartered accountants. Under ICAI's ethics guidance, CA firms may not list on aggregators for work exclusively reserved for chartered accountants. This page is information only. We do not quote fees for or take on 15CB certification through this site.
Who needs Form 15CA and who needs a 15CB certificate?
Form 15CA is needed by most people and businesses making a payment to a non-resident, while a 15CB certificate is typically needed when the payment is taxable in India and above the level set in the rules, unless the remitter has a lower or nil deduction order.
| Party | Role | Typical example |
|---|---|---|
| Remitter | Files Form 15CA online and gives the acknowledgement to the bank | A Delhi exporter paying a foreign consultant |
| Chartered accountant in practice | Examines the payment and issues Form 15CB on the portal | Certifies taxability, treaty position and TDS rate |
| Bank or authorised dealer | Checks the forms before processing the remittance | Asks for 15CA, and 15CB where applicable |
| Non-resident payee | Provides documents that support treaty relief | Tax residency certificate, invoices, agreements |
Form 15CA has different parts depending on the amount and taxability of the remittance. Thresholds and exempt payment lists are set in the income tax rules; check the e-filing portal help pages for the current version. Checked October 2026.
Need help with form 15CA and 15CB? Talk to a chartered accountant in Delhi today. First call is free.
What does a Form 15CB certificate cover?
A Form 15CB certificate records the chartered accountant's opinion on what the payment is, whether it is taxable in India under the Income-tax Act and any tax treaty, the rate at which tax should be deducted, and the amount actually deducted.
To form that opinion, the CA usually reviews:
- The invoice or agreement, to identify whether the payment is for goods, services, royalty, interest, dividend, capital or something else.
- The payee's country and tax residency certificate, to see whether a treaty rate or exemption applies.
- Whether the payee has a permanent establishment in India, which can change the answer.
- Proof of TDS deposit, if tax was deducted.
Because the certificate is the CA's professional opinion, a CA may decline to sign if the documents do not support the position the remitter wants. That is part of its value to the bank and the department.
Form 15CA 15CB filing process on the portal
The usual sequence is: the remitter assigns a CA on the portal, the CA uploads Form 15CB, and the remitter then files Form 15CA quoting the 15CB acknowledgement, before handing both to the bank.
- 1
Collect the payment documents
Gather the invoice or agreement, the payee's details and tax residency certificate, and proof of any TDS deposited.
- 2
Add the chartered accountant on the portal
The remitter logs in to the e-filing portal and authorises a practising CA for Form 15CB using the CA's membership details.
- 3
CA examines and uploads 15CB
The CA reviews the documents, forms an opinion on taxability and the TDS rate, and uploads the signed certificate with a digital signature.
- 4
Remitter files Form 15CA
The remitter fills the relevant part of Form 15CA, quoting the 15CB acknowledgement where needed, and submits it with e-verification.
- 5
Hand the acknowledgements to the bank
Download both acknowledgements and give them to the bank along with its own remittance forms so the payment can be processed.
What documents are needed for 15CA and 15CB?
Expect to provide the remitter's PAN and login, the payee's name, address and country, the invoice or agreement, the payee's tax residency certificate if treaty relief is claimed, and the TDS challan if tax was deducted.
| Document | Why it matters |
|---|---|
| Remitter's PAN and e-filing access | Both forms are filed against the remitter's PAN |
| Invoice, agreement or purchase order | Identifies the nature and purpose of the payment |
| Payee's tax residency certificate | Needed to claim a treaty rate or exemption |
| Payee's declaration on permanent establishment | Affects whether business income is taxable in India |
| TDS challan and remitter's TAN | Shows tax deducted and deposited where required |
| Bank's remittance application | The bank's own form, filed alongside the tax forms |
| For NRIs: sale deed, NRO statement, TDS certificate | Supports remittance of property sale proceeds |
Which payments commonly need these forms?
The most common cases are payments by Indian businesses for foreign services and software, royalties and fees to overseas companies, interest on foreign loans, and NRIs moving money out of NRO accounts after a property sale.
- Exporters and importers. Delhi traders who pay overseas agents, testing labs or consultants often meet these forms for the first time when their bank asks.
- Start-ups and IT firms. Payments for cloud services, software licences and foreign contractors raise questions about whether they are royalty or business income.
- NRIs. After selling a flat, an NRI repatriating the proceeds usually needs both forms. Our NRI tax filing page covers the TDS the buyer deducts on such sales.
- Families. Some personal remittances fall in exempt categories, while others do not. The bank decides on the documentation it needs.
For a business that pays non-residents regularly, TDS on those payments also goes into a quarterly non-resident return. See TDS return filing for the forms and due dates.
Common mistakes with Form 15CA 15CB
The mistakes that cause bank rejections or later notices are wrong purpose codes, missing tax residency certificates, filing 15CA before the 15CB is uploaded, and assuming a payment is non-taxable without checking the treaty.
- Choosing the wrong part of Form 15CA for the amount or tax status.
- Claiming a treaty rate without the payee's tax residency certificate.
- Treating software or service fees as business income when they may be royalty or technical fees under the treaty.
- Not deducting TDS where the 15CB says it was required, which leaves the remitter liable for the tax and interest.
- Mismatched figures between the forms, the invoice and the bank application.
Errors here can later surface as an income tax notice to the remitter, so it is cheaper to get the documents right the first time.
How do you verify the chartered accountant signing Form 15CB?
Check that the person signing is a member of ICAI holding a certificate of practice, using ICAI's official CA Connect portal or the member search on the ICAI website, and ask for the UDIN generated for the certificate.
ICAI requires its members to generate a Unique Document Identification Number for certificates they sign, which lets a bank or the client confirm that a certificate is genuine. Since the portal only accepts uploads from a CA's own login with a digital signature, never share your own credentials with anyone offering to "arrange" a 15CB. Our guide on how to choose a chartered accountant explains how to verify a CA's membership and practice status.
Where does this site fit for 15CA and 15CB?
Because Form 15CB is reserved for chartered accountants, this site provides information only for it. We do not quote fees, accept enquiries for certification or assign this work to any listed firm.
You can find practising chartered accountants through ICAI's CA Connect portal, which ICAI encourages members to use. Our directory of chartered accountant firms in Delhi gives factual details of the firms we list. Greenwolf Advisors, an advisory firm and not a CA firm, works on cross-border structuring for businesses and families with interests in India, the UAE, the UK, the GCC and GIFT City; that is advisory work, separate from signing a 15CB. Our office is at Netaji Subhash Place, near the metro interchange, if you want general guidance on which documents your bank is asking for.
Frequently asked questions
Who files Form 15CA?
The remitter, meaning the person or business sending the money, files Form 15CA online from their own e-filing account. If the remitter is an NRI moving their own funds, they file it themselves or through an authorised representative. The bank cannot file it for you.
Who can issue a Form 15CB certificate?
Only a chartered accountant who is a member of ICAI and holds a certificate of practice. The CA uploads the certificate from their own portal login with a digital signature. A tax consultant who is not a practising CA cannot sign it.
Is Form 15CB needed for every foreign remittance?
No. Several categories of payment are exempt from the forms, and some remittances need only Form 15CA without a certificate. Whether a 15CB is needed depends on the amount, taxability and any order from the tax officer. Your bank will tell you what it requires.
Can I file Form 15CA before getting the 15CB?
Where a 15CB is required, the CA uploads it first and the remitter then files Form 15CA, quoting the 15CB acknowledgement number. Filing in the wrong order means the 15CA cannot reference the certificate.
Does an NRI need Form 15CA 15CB to send property sale money abroad?
Usually yes. Proceeds moved out of an NRO account generally need Form 15CA, and often a 15CB certificate confirming that tax has been deducted and paid. Keep the sale deed, TDS certificate and bank statements ready.
Will the form numbers change under the Income-tax Act 2025?
Many income tax forms have new numbers under the Income-tax Rules 2026, which were reported as notified in March 2026. Check the e-filing portal for the current form names before filing, since banks may refer to either.
Why does a CA need a tax residency certificate?
Treaty benefits are only available to residents of the treaty country. The tax residency certificate is the main evidence of that, so without it the CA will usually certify tax at the rate under Indian law instead of the treaty rate.
How do I check a 15CB certificate is genuine?
Ask for the UDIN on the certificate and check it on ICAI's UDIN portal, and confirm the CA's membership and practice status on CA Connect. The certificate should also appear against your PAN on the e-filing portal.