Form 15CA and Form 15CB are mandatory compliance documents for any foreign remittance from India — when an individual or business sends money abroad for business payments, professional fees, royalties, interest, or any taxable purpose. Your bank will not process the international transfer without these forms. Getting them wrong causes delays and triggers tax scrutiny. This guide explains exactly when you need them, when you don't, and how to obtain them.
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1. What Are Form 15CA and 15CB?
- Form 15CA: An online declaration filed by the remitter (the person/business sending money abroad) on the Income Tax Portal — informing the government about the nature and tax treatment of the remittance
- Form 15CB: A certificate issued by a Chartered Accountant — certifying that the remittance is in accordance with the Income Tax Act and relevant DTAA, and that appropriate tax has been deducted where applicable
- The bank requires both forms (when applicable) before processing the foreign remittance
2. When Are 15CA and 15CB Required?
| Scenario | Requirement |
|---|---|
| Remittance NOT chargeable to tax in India (e.g., import payment for goods) | Neither 15CA nor 15CB required |
| Remittance taxable but amount ≤ ₹5 lakh in the financial year | Only Form 15CA (Part A) — no 15CB |
| Remittance taxable and amount > ₹5 lakh | Form 15CA (Part C) + Form 15CB from CA |
| Order/certificate from AO for nil/lower TDS obtained | Form 15CA (Part B) with AO order |
| Remittance in 33 exempt categories under Rule 37BB (personal gifts, medical, education, travel) | Neither required |
3. Common Remittances Requiring 15CA/15CB
- Professional fees / consulting fees to foreign individuals or companies
- SaaS / software subscriptions to foreign companies (AWS, Google Workspace, Salesforce, Adobe, Zoom)
- Royalty payments for use of foreign IP / technology
- Interest payments to foreign lenders / ECB repayment
- Dividend payment to foreign shareholders
- Management fees / technical service fees to overseas parent company
- Repatriation of NRO account proceeds (property sale, rent) by NRIs — up to USD 1 million/year
- Freelancer payments to foreign individuals
Software subscriptions to AWS, Google, Adobe, and Zoom above ₹5 lakh need 15CA/15CB. Many Indian businesses are unaware — and face banking compliance issues. Get sorted proactively.
Foreign Software Payment Help →4. Process for Obtaining 15CA / 15CB
- Step 1: Share remittance details with our CA — nature of payment, recipient country and tax details, amount, purpose, applicable DTAA
- Step 2: CA reviews taxability, applicable TDS rate (Act or DTAA — whichever is beneficial), and determines which Part of 15CA applies
- Step 3: CA issues Form 15CB (digitally signed) and uploads on IT Portal
- Step 4: Remitter files Form 15CA online referencing the 15CB acknowledgement number
- Step 5: Submit both forms to your bank with the remittance instruction — bank processes the transfer
- Step 6: Pay applicable TDS and file TDS return (Form 27Q) for the foreign payment
Form 15CA / 15CB — For Any Foreign Remittance, Any Business, Pan India
Professional fees, SaaS subscriptions, royalties, NRI property proceeds, import advances — our CA team prepares 15CA and 15CB quickly and accurately for all foreign remittances. Same-day service for urgent bank deadlines. Serving businesses and NRIs across India.
Get 15CA/15CB Now →Disclaimer: This article is for general informational and educational purposes only. It does not constitute legal or tax advice. Laws are subject to change. Please consult our team for situation-specific guidance.