—Guide
Form 15CA and 15CB Explained: When They're Needed and How to File
What Forms 15CA and 15CB are, which foreign remittances need them, how the process works with your bank, and common mistakes.
Before most payments leave India, banks ask for Form 15CA, and often Form 15CB. They're the government's check that tax has been considered on money being sent abroad. This guide explains when each is needed and how the process works.
Note: this article describes the position under the Income-tax Act, 1961. From 1 April 2026, the Income-tax Act, 2025 applies, with corresponding forms and provisions.
Form 15CA
An online declaration filed by the person making a remittance to a non-resident, giving details of the payment and the tax withheld. It's filed on the income-tax portal before the remittance, and the acknowledgement is given to the bank.
Form 15CB
A certificate from a Chartered Accountant, certifying the nature of the payment, whether it's chargeable to tax in India, the applicable rate under the Act or treaty, and the tax withheld. It's required for many taxable remittances above specified limits, and is filed on the portal before Form 15CA.
Which Parts of 15CA Apply
Form 15CA has different parts depending on the payment:
- Smaller payments below the specified limit.
- Payments covered by a lower deduction certificate or order.
- Larger taxable payments requiring Form 15CB.
- Payments not chargeable to tax.
Payments That Don't Need Either
A specified list of payments — such as certain imports of goods, and some personal remittances — don't require 15CA or 15CB. The list should be checked for each payment.
The Process
- Analyse the payment and its taxability.
- Collect the recipient's TRC and Form 10F if claiming treaty benefits.
- The CA issues Form 15CB on the portal, where required.
- The payer files Form 15CA.
- The bank processes the remittance with the acknowledgement.
- Tax withheld is deposited and reported in the quarterly return.
Common Mistakes
- Filing 15CA after the payment.
- Claiming treaty benefits without a TRC.
- Treating a taxable payment as non-taxable to avoid 15CB.
- Not depositing tax withheld.
Getting Help
Think Filing issues Form 15CB certificates and handles the full 15CA/15CB process for foreign remittances.