15CA-15CB Filing

Ensure Compliant Outward Foreign Remittances With Timely 15CA-15CB Filing

Form 15CA is a declaration filed by a remitter before making payments to a non-resident, while Form 15CB is a certificate issued by a Chartered Accountant certifying the tax compliance of that remittance. Together, they are required for most outward foreign remittances.

15CA-15CB filing frequently applies alongside expatriate taxation services and often requires a Tax Residency Certificate (TRC) from the recipient to apply correct treaty rates. Our business tax filing services also help businesses manage related remittance compliance.

Our 15CA-15CB Filing Services

Remittance Applicability Review

Determining whether 15CA-15CB is required for a payment.

Form 15CB Certification

Coordinating Chartered Accountant certification of tax compliance.

Form 15CA Preparation

Preparing and filing the appropriate part of Form 15CA.

DTAA Rate Application

Applying correct withholding tax rates under applicable treaties.

Documentation Review

Reviewing invoices, agreements, and TRC for the remittance.

Bank Coordination

Assisting with submission of forms to authorised banks.

Our Approach

Reviewing the nature and purpose of the foreign remittance
Determining applicability and part of Form 15CA required
Coordinating Form 15CB certification with a Chartered Accountant
Applying correct tax rates based on DTAA and TRC
Filing forms and coordinating with the remitting bank

Benefits of 15CA-15CB Filing

Ensures compliant processing of foreign remittances
Reduces risk of penalties for non-compliant transactions
Applies correct withholding tax rates under treaties
Speeds up bank processing of outward remittances
Keeps documentation audit-ready for future reference

Why Choose Us?

Experience handling outward remittance compliance
Strong coordination between certification and filing
Careful application of DTAA benefits where applicable
Clear, timely communication throughout the process
Reliable support for both businesses and individuals

Frequently Asked Questions

What is Form 15CA?

Form 15CA is a declaration filed by a person making a payment to a non-resident, providing details of the remittance for income tax compliance purposes.

What is Form 15CB?

Form 15CB is a certificate issued by a Chartered Accountant certifying the nature of the remittance, applicable tax rate, and compliance with tax provisions.

Is 15CB required for every foreign remittance?

No, Form 15CB is generally required only for certain remittances exceeding specified thresholds or where the payment is taxable, subject to exemptions listed under the rules.

Who certifies Form 15CB?

Form 15CB must be certified by a practicing Chartered Accountant before it is used to support the filing of Form 15CA.

What happens if 15CA-15CB is not filed when required?

Banks may refuse to process the foreign remittance without the required forms, and non-compliance can also lead to penalties under the Income Tax Act.