Is 15CB always required?

No. Skip 15CB if: (a) total FY remittance Rs 5 lakh that is chargeable to tax needs 15CB.

What is the penalty for missing 15CA?

Section 271-I: Rs 1 lakh penalty for non-furnishing or incorrect Form 15CA. Banks also refuse to remit without it, so commercial pressure is high.

Can I file 15CA after the remittance?

No - the bank requires acknowledged copies before releasing funds. Post-remittance corrections need a withdrawal of original and a fresh filing.

Is Form 15CA needed for credit-card payments abroad?

Most personal credit-card spends are covered by exemptions and do not need 15CA. However, business expenses, large travel-related advances or LRS-style transfers from your bank account do.

Foreign Remittance Certification

Form 15CA / 15CB - to remit funds abroad, legally.

Section 195 requires every remittance to a non-resident to be certified - 15CA by the remitter, 15CB by a Chartered Accountant where applicable. Without these, your bank cannot release foreign exchange. The applicable Part (A/B/C/D) depends on the nature, amount and DTAA position of the remittance.

Talk to a partner See process

Qualified CA / CS partners1-3 working daysBest for: Anyone sending money abroad (business or personal)

Starting at

₹2,999 per remittance

Form 15CA / 15CB

Anyone sending money abroad (business or personal)

CA-certified Form 15CB

Form 15CA Part A / B / C / D selection

DTAA + TRC review

Bank-A1 / A2 documentation

Timeline

1-3 working days

What it is

Form 15CA / 15CB, explained in plain English.

Forms 15CA and 15CB are the Income Tax compliance leg of every cross-border remittance. 15CA is a declaration by the remitter on the income-tax portal; 15CB is a CA's tax-determination certificate that establishes the correct TDS rate (often nil under DTAA). Banks will not release foreign currency without these. The four parts of 15CA - A, B, C, D - determine which is needed in your case.

TL;DR

Almost every remittance abroad needs 15CA. Above Rs 5 lakh per year and chargeable to tax = also 15CB from a CA. Specified remittances (school fees, basic travel) = exempt (Part D / no form).

Key terms

The vocabulary you'll see on the portal.

Form 15CA

Self-declaration by remitter; mandatory before authorising the bank to send funds.

Form 15CB

CA's certificate that determines TDS rate / DTAA position; mandatory for taxable remittances > Rs 5 lakh.

Part A

Remittance <= Rs 5 lakh in the FY - no 15CB needed.

Part B

Remittance > Rs 5 lakh and an order/certificate from AO / Form 15CB exists.

Part C

Remittance > Rs 5 lakh, taxable, with 15CB attached.

Part D

Remittance not chargeable to tax under the Income Tax Act - declaration only.

Routes & scenarios

Match the situation to the right fix.

Business import / royalty / FTS

Commercial payments to non-residents.

Withholding 10-20% under Section 195
DTAA cap if TRC + Form 10F available
Part C with 15CB
TDS challan + 27Q quarterly return

Education / medical / family maintenance

Personal remittances - LRS limit USD 250,000 per year per individual.

Part D - not chargeable to tax (subject to nature)
School / university fees - direct to institution
Medical - hospital invoices + estimates
Maintenance - relationship affidavit

Investment abroad / property purchase

Under LRS - shares, real estate, deposits.

Form A2 + LRS declaration
15CA Part A (<= Rs 5 lakh) / Part D (exempt)
Schedule FA in next year's ITR
RBI reporting if entity-level

The process

Form 15CA / 15CB - from kickoff to confirmation.

Diagnose the remittance

Nature of payment, amount, beneficiary, DTAA country, TRC available - mapped to Part A/B/C/D.

15CB certification (if needed)

Partner CA reviews invoice, contract, residency proof, DTAA article and certifies the TDS rate.

15CA filing

Online filing on the income tax portal; ARN generated; printout shared with the remitter and bank.

Bank execution

Bank's A1 / A2 form, FIRC archived; if TDS deducted, challan + 27Q tracking added to compliance calendar.

Documents required

What we'll need from you.

Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.

Invoice / contract with beneficiary

Beneficiary PAN (if available), TRC, Form 10F

Bank A1 / A2 form (draft)

Purpose code (RBI list)

PAN + bank details of remitter

FIRC / inward remittance evidence (if reversing)

Form 15CA / 15CB FAQ

Common questions, answered by partners.

Still unsure if Form 15CA / 15CB is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.

Still have questions?

Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.

Talk to a partner →

No. Skip 15CB if: (a) total FY remittance <= Rs 5 lakh, or (b) the remittance falls in the 33-item specified list not chargeable to tax (Part D), or (c) an order / certificate from the AO is in hand. Everything else > Rs 5 lakh that is chargeable to tax needs 15CB.

Ready when you are

Let's get your Form 15CA / 15CB sorted this week.

A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.

Talk to a partner Browse Tax Filing & Compliance