Complete Guide to 15CA - 15CB Filing in India: Process, Documents & Fees

When it comes to making payments to non-residents from India, compliance with the Income Tax Act is a must. One of the most essential requirements for this is Form 15CA and Form 15CB. Whether you're a business or an individual making international payments, understanding these forms is critical.

In this guide, we cover everything you need to know — from what these forms are, to filing procedures, documents required, and fees involved.

🔍 What are Forms 15CA and 15CB?

✅ Form 15CA

This is a declaration of remittance made by a resident (payer) to a non-resident (payee). It informs the Income Tax Department about the nature and amount of the payment.

✅ Form 15CB

This is a certificate issued by a Chartered Accountant (CA). It certifies that the payment is by Indian tax laws, and applicable taxes (if any) have been deducted.

🏛️ Legal Background

Under Section 195 of the Income Tax Act, 1961, any person responsible for making a payment to a non-resident is required to deduct tax at source (TDS) unless specifically exempt.

Filing of Form 15CA and 15CB is mandatory before sending money abroad through banks.

📋 When is Each Form Required?

📝 Note: RBI and banks will NOT process foreign remittances without these forms when applicable.

🛠️ Step-by-Step Filing Process

✅ Step 1: Determine Applicability

• Is the remittance taxable in India?

• What is the amount?

• Is it covered under an exempt list?

✅ Step 2: Collect Required Details

• PAN of payer and payee

• Nature of remittance

• Country of remittance

• Amount and currency

• Taxability details

✅ Step 3: Get Form 15CB from a Chartered Accountant

• The CA verifies:

  • Tax residency of the recipient

  • DTAA (Double Taxation Avoidance Agreement) applicability

  • Rate of TDS

  • Whether the PAN of the payee is available

✅ Step 4: File Form 15CA on the Income Tax Portal

• Log in to: https://www.incometax.gov.in/

• Navigate to e-File > Income Tax Forms > File Income Tax Forms

• Select Form 15CA and upload the signed Form 15CB (if applicable)

✅ Step 5: Submit to Authorized Dealer/Bank

• Share Form 15CA acknowledgment

• Share Form 15CB certificate (if applicable)

• Provide any other documents requested by the bank

📄 Documents Required

Here’s a checklist:

✅ PAN of remitter and remittee
✅ Invoice or agreement with the foreign party
✅ Nature and purpose of remittance
✅ Bank account details
✅ Form 10F (if DTAA claimed)
✅ Tax residency certificate (TRC) of the payee
✅ Digital signature (for online filing)
✅ Form 15CB (CA Certificate) — if applicable

💰 Government & Professional Fees

💡 Some CAs or platforms offer combo packages for 15CA + 15CB filing.

⚠️ Penalties for Non-Compliance

Failure to file or incorrect filing can result in:

• Penalty under Section 271I: ₹1,00,000

• Delay in remittance or rejection by banks

• Possible scrutiny by the Income Tax Department

💡 Pro Tips

• Use the correct Part of Form 15CA (A, B, C, or D)

• Cross-check DTAA rates before deduction

• Get professional help for high-value or complex cases

• Keep records and acknowledgment copies for future reference

🧾 Final Thoughts

Filing Forms 15CA and 15CB is not just a formality — it ensures your foreign payments stay tax-compliant and bank-approved. Whether you’re paying for services, investing abroad, or repaying a loan, timely filing avoids delays and penalties.

If you're unsure, consult a CA or compliance expert to handle the process smoothly.