🆕 1. Form 15CB Now Strictly for ₹ 5L+ Taxable Remittances
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As reaffirmed in May 2025, Form 15CB is required only when the remittance is taxable and exceeds ₹ 5 lakh in a financial year CAclubindia+14ClearTax+14ClearTax+14.
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If you make foreign payments ≤ ₹ 5 lakh or non-taxable payments > ₹ 5 lakh, you don't need a CA certificate—just file the right part of Form 15CA.
🆕 2. Clearer Definition of Form 15CA Parts
The government has clarified when each part of Form 15CA must be used :
| Scenario | Form 15CA Part |
|---|---|
| Up to ₹ 5 lakh (taxable or not) | Part A |
₹ 5 lakh, taxable, and CA certificate obtained |
Part C |
₹ 5 lakh, taxable, with AO certificate instead of CA |
Part B |
| Non-taxable remittance | Part D |
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Important: Form 15CB must be uploaded before filing Part C, Tradeviser+6Income Tax Department+6Income Tax Department+6Income Tax Department+3Income Tax Department+3LinkedIn+3.
🆕 3. Event-Based 15CB Filing Clarity
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Form 15CB remains event-based, meaning you file it for each applicable remittance exceeding ₹ 5 lakh. ClearTax+12Income Tax Department+12Income Tax Department+12.
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A CA must hold a valid digital certificate (DSC) and be registered on the Income Tax portal, Income Tax Department+2Income Tax Department+2RMPSCO+2.
🆕 4. No Mandatory Manual Handling Beyond 2021
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The earlier relaxation allowing manual submission ended in mid-2021, Pitchersglobal.
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Updated 2025 guidelines confirm strict online filing with DSC/EVC—manual submissions are no longer accepted.
📌 Why These Changes Matter
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Avoid CA Fees for small or non-taxable remittances—filing Part A or D is enough.
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Smooth Bank Processing: You're less likely to face delays when forms match current compliance rules.
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Prevent Penalties: Non-filing can incur a ₹ 1 lakh penalty per transaction under Section 271I IndiaFilings+10LinkedIn+10Pitchersglobal+10.
✅ What You Should Do Now
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Classify Remittances: Before making payments, check if they’re taxable and exceed ₹ 5 lakh.
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Engage a CA only if required (for Part C cases) and ensure they are portal-registered with a DSC.
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File the relevant Form 15CA part, including uploading the ARN from Form 15CB if needed.
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Submit before payment: Online filing must be completed before remittance processing.
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Retain records: Keep acknowledgments and CA reports for audits and bank compliance.
🎯 Bottom Line
The 2025 updates streamline and digitize India’s foreign remittance regime:
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You don’t need CA help for small or non-taxable payments.
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Only large taxable payments (>₹ 5 lakh) require a Form 15CB.
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Move forward with clean online compliance and eliminate unnecessary paperwork.