When you make a payment to a non-resident or a foreign company that is chargeable to tax in India, the Income Tax Department generally requires you to file Form 15CA before the remittance is processed. Certain payments are exempt under Rule 37BB. In many cases, you also need Form 15CB from a Chartered Accountant.
WHAT ARE FORM 15CA AND 15CB
Form 15CA is an online declaration filed by the person making the remittance. It provides the Income Tax Department with details of the payment being sent abroad and the tax deducted, if any.
Form 15CB is a certificate issued by a Chartered Accountant. The CA examines the nature of the payment, applicable DTAA provisions, and TDS requirements, then certifies the tax liability.
THE FOUR PARTS OF FORM 15CA
Part A: Remittance does not exceed Rs 5 lakh during the financial year. No CA certificate (15CB) is required.
Part B: Remittance exceeds Rs 5 lakh, but you have an order or certificate under Section 195(2), 195(3), or 197 from the Assessing Officer specifying the TDS rate. No 15CB needed.
Part C: Remittance exceeds Rs 5 lakh and no AO order exists. Form 15CB from a CA is mandatory. Must be uploaded before filing Part C.
Part D: Remittance is not chargeable to tax under the Income Tax Act. No 15CB required.
WHEN 15CA AND 15CB ARE NOT REQUIRED
Rule 37BB provides a specified list of payment categories exempt from both Form 15CA and 15CB. These include remittances covered under specified RBI purpose codes and individual remittances not requiring prior RBI approval.
KEY POINTS
Form 15CA must be filed before making the remittance. The bank will not process without it.
Form 15CB, where required, must be obtained and uploaded before filing Part C of Form 15CA.
Non-compliance can attract a penalty of up to Rs 1 lakh under the Income Tax Act.
PRACTICAL TIP
Always check Rule 37BB specified list first. Many routine business payments like imports are exempt, saving you the cost and time of obtaining a CA certificate.
Form 15CA and 15CB: When Are They Required for Foreign Payments
@taxsocial_editorial · 12 Feb 2026 · 2 min read
TaxSocial Editorial Team
@taxsocial_editorial
This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.
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Disclaimer: This content is the author's personal opinion and analysis. It does not constitute professional tax or legal advice. Consult a qualified professional for specific advice on your situation.
@taxsocial_editorial
This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.
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