If you’re sending money outside India or receiving it from abroad, there’s a good chance someone has mentioned Form 15CA and 15CB. And if you’ve stared at those terms and felt a wave of confusion, you’re not alone.
These two forms trip up a lot of NRIs, returning Indians, and even businesses making foreign remittances. The rules are specific, the consequences of getting it wrong aren’t fun, and the Income Tax Department takes this seriously.
This guide breaks it all down in plain language. By the end, you’ll know exactly what Form 15CA and Form 15CB are, how they differ, when you need them, and what the process actually looks like in practice.
What Is Form 15CA?
Form 15CA is a declaration form filed by the person making a payment to a non-resident or to someone outside India. It’s essentially your way of telling the Income Tax Department: “I’m sending money abroad, and here’s what I know about its tax status.”
Think of it as a self-declaration. The person remitting the money, not the person receiving it, fills this out.
The purpose is straightforward: the Indian government wants to track foreign remittances and ensure taxes are paid (or that a valid reason exists for not paying them). Form 15CA helps them do that.
Who Needs to File Form 15CA?
Any person or entity making a foreign remittance that may be taxable in India needs to file Form 15CA. This includes:
- Individuals sending money to NRI family members
- Companies making payments to foreign vendors or employees
- NRIs transferring funds out of their NRO accounts
- Businesses paying royalties, fees, or interest to non-residents
There are specific exemptions, more on those below, but if there’s any doubt, filing is the safer option.
What Is Form 15CB? And Why Do You Need a CA for It?
Form 15CB is a certificate issued by a Chartered Accountant (CA). It certifies the nature of the payment, the applicable tax rate, and whether any Double Taxation Avoidance Agreement (DTAA) benefits apply.
In simple terms, while Form 15CA is your declaration, Form 15CB is the CA’s verification that your declaration is accurate.
The CA examines the remittance, checks the applicable tax treaty (if any), and certifies whether Tax Deducted at Source (TDS) has been correctly calculated and deducted.
When Is Form 15CB Required?
Form 15CB is not always required. You need it when:
- The remittance exceeds ₹5 lakh in a financial year, AND
- The payment is taxable in India
If the remittance is below ₹5 lakh or falls under specific exempt categories, Form 15CB may not be needed. But a CA should still verify this before you proceed.
The Difference Between Form 15CA and 15CB Clearly Explained
This is where most people get confused. Here’s a clean breakdown:
| Form 15CA | Form 15CB | |
| What it is | Declaration by the remitter | Certificate by a Chartered Accountant |
| Who files it | The person sending money abroad | The CA, on behalf of the remitter |
| Purpose | To inform the tax department about the remittance | To certify the nature and tax treatment of the remittance |
| When needed | For most taxable foreign remittances | When remittance exceeds ₹5 lakh and is taxable |
| Filed on | Income Tax e-filing portal | Issued by CA, then uploaded by the remitter |
The key thing to understand: Form 15CB comes before Form 15CA. You get the CA certificate first, then submit your declaration referencing it.
Understanding the Four Parts of Form 15CA
Form 15CA is divided into four parts: Part A, B, C, and D and which part you fill depends on the nature and amount of your remittance.
Part A
Used when the remittance doesn’t exceed ₹5 lakh in the financial year (in total, across all remittances to that payee).
No CA certificate needed here. The remitter fills this out themselves.
Part B
Used when the remittance exceeds ₹5 lakh and an order or certificate from the Assessing Officer (AO) has been obtained under Section 195(2), 195(3), or 197 of the Income Tax Act.
Again, no Form 15CB required, but you do need that AO certificate.
Part C
This is the most common scenario. Used when the remittance exceeds ₹5 lakh and is chargeable to tax, and you have a Form 15CB from a CA.
Most NRIs and businesses end up here.
Part D
Used when the remittance is not taxable in India at all. Examples include personal gifts (up to specified limits), maintenance of close relatives abroad, or remittances specifically excluded under applicable rules.
No Form 15CB required.
Form 15CA for NRI: What You Need to Know Specifically
NRIs deal with Form 15CA most commonly in two contexts:
- Repatriation from NRO Accounts
If you have an NRO (Non-Resident Ordinary) account and want to transfer funds abroad, say, rental income you’ve been collecting in India, Form 15CA (and often Form 15CB) is required.
The bank will typically ask for these documents before processing the transfer. Most banks won’t let the remittance go through without them.
- Receiving Payments From India
If a company in India is paying you for services rendered, rent on a property you own, or any other income, the Indian payer needs to file Form 15CA before sending the money. As the NRI recipient, you may need to provide information to facilitate this.
Step-by-Step: How to File Form 15CA and 15CB
Here’s what the process actually looks like:
Step 1: Engage a CA
Before anything else, speak to a Chartered Accountant familiar with cross-border taxation. They’ll assess whether Form 15CB is needed and advise on the correct Part of Form 15CA.
Step 2 CA Issues Form 15CB
If required, your CA will issue Form 15CB on the income tax e-filing portal. This requires the CA to log in with their own credentials, upload the certificate, and generate an acknowledgement number.
Step 3: File Form 15CA
Using the acknowledgement number from Form 15CB (if applicable), the remitter logs into the Income Tax e-filing portal and fills Form 15CA. The relevant part (A, B, C, or D) is selected based on the situation.
Step 4: Submit to the Bank
Once Form 15CA is filed and an acknowledgement is received, it’s submitted to the bank along with Form 15CB (if obtained). The bank verifies the documents and processes the remittance.
Step 5: Keep Records
Both forms should be stored carefully. The Income Tax Department can ask for these during scrutiny assessments.
Remittances Exempt From Form 15CA and 15CB
Not every international payment needs these forms. The Income Tax Rules (specifically Rule 37BB) list 33 categories of payments that are exempt.
Common examples include:
- Import of goods (payments covered by specific codes)
- Remittance for travel, education, and medical treatment
- Maintenance of close relatives abroad (within RBI-specified limits)
- Salary of foreign employees working in India
Even within exempt categories, banks may ask for a declaration or self-certification. It’s worth checking with your bank in advance.
Common Mistakes People Make With Form 15CA and 15CB
A few errors come up regularly. Avoiding them will save you time, money, and stress.
Filing the wrong Part of Form 15CA – Each part has different requirements. Filing Part A when Part C is required or vice versa can create compliance issues down the line.
Not checking DTAA benefits – India has Double Taxation Avoidance Agreements with many countries. If applicable, TDS may be lower than the standard rate. Your CA should check this before certifying Form 15CB.
Assuming all NRO transfers are the same – Different types of income in your NRO account (rental income vs. interest vs. capital gains) may have different tax treatments. The Form 15CB must reflect the correct nature of the income.
Leaving it to the last minute – Banks need time to process these forms. If your CA is not available or needs information you haven’t gathered, delays add up. Start the process well before you need the transfer completed.
Not keeping copies – This seems obvious, but people lose documents. Store digital copies of both forms and all acknowledgements.
Frequently Asked Questions About Form 15CA and 15CB
Q1: What is Form 15CA used for?
It’s a declaration filed before remitting money abroad, informing the Income Tax Department about the payment’s tax status.
Q2: What is Form 15CB?
A certificate issued by a Chartered Accountant verifying the nature, amount, and tax treatment of a foreign remittance.
Q3: What is the difference between 15CA and 15CB?
15CA is filed by the remitter; 15CB is certified by a CA. 15CB comes first and supports the 15CA declaration.
Q4: Is Form 15CB always required with Form 15CA?
No, it’s required only when the remittance exceeds ₹5 lakh and is taxable. Smaller or exempt remittances may not need it.
Q5: Is Form 15CA required for NRI repatriation?
Yes, typically. NRIs repatriating funds from NRO accounts need Form 15CA and usually Form 15CB.
Q6: Can Form 15CA be filed without a CA?
For Parts A and D, yes. For Part C (most common), a CA must first issue Form 15CB.
Q7: What happens if Form 15CA is not filed?
Non-filing can lead to penalties under the Income Tax Act and complications with the bank processing the transfer.
Q8: How long does Form 15CB take to process?
It depends on your CA. Typically, a few days once they have all the required information and documents.
Q9: Where is Form 15CA filed?
On the Income Tax Department’s e-filing portal at incometax.gov.in.
Q10: Can Form 15CA be revised or cancelled?
Yes, it can be withdrawn within 7 days of submission, provided the remittance hasn’t already been made.
Getting the Forms Right, Then Making the Transfer Smooth
Form 15CA and 15CB are compliance requirements, not obstacles. Once you understand what each form does and why it exists, the process becomes much more manageable.
The real frustration usually isn’t the forms themselves; it’s the back-and-forth with banks, the delays, and the challenge of actually getting money where it needs to go efficiently once all the paperwork is sorted.
That’s where having the right cross-border transfer infrastructure matters. Remittor is built specifically for people who move money internationally, NRIs, expats, and businesses, and understands the realities of cross-border compliance better than a standard bank transfer ever will.
Get your forms right with a qualified CA. And when it’s time to actually move the money, make sure you’re using a platform that makes that part as painless as the paperwork deserves.
