Income Tax

15CA - 15CB Filing (Foreign Remittance)

Compliant foreign remittances with correct TDS.

About 15CA - 15CB Filing (Foreign Remittance)

Before remitting money abroad to a non-resident, Indian tax law requires reporting of the payment through Form 15CA, and in many cases a certificate from a Chartered Accountant in Form 15CB. These forms ensure that any tax due on the foreign payment is deducted at source before the funds leave India. Form 15CB involves examining the nature of the remittance, the applicable rate of TDS under the Income Tax Act, and the beneficial provisions of the relevant Double Taxation Avoidance Agreement (DTAA) and tax residency certificate. We analyse your remittance, determine the correct withholding, and file 15CA/15CB accurately so your bank processes the transfer smoothly and you stay fully compliant.

Who needs this

Businesses and individuals making payments to non-residents or foreign companies.

Documents required

The process — step by step

  1. Analyse the nature and taxability of the remittance
  2. Apply the correct TDS rate and DTAA benefit
  3. Issue Form 15CB (CA certificate)
  4. File Form 15CA on the income-tax portal
  5. Provide forms to the bank for the transfer

Timeline & fees

Timelines and government fees are indicative and subject to processing by the relevant authority. Approval and its timing are decided by the authority and cannot be guaranteed.

Frequently asked questions

When is Form 15CB required?

Generally for taxable foreign remittances above the prescribed limit; a CA certifies the applicable tax.

How does a DTAA help?

It can reduce or eliminate the TDS on a remittance if a tax treaty and tax residency certificate apply.

Who files Form 15CA?

The remitter files 15CA online; banks require it before processing the transfer.

Related services

Tax Guider — A unit of Corpzen Advisors Private Limited, Chennai, Tamil Nadu.

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