15CA & 15CB Certification
Every foreign remittance that could carry an Indian tax angle needs Form 15CA, and most need a chartered accountant’s 15CB certificate first. We prepare both and coordinate directly with your bank.
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The paperwork banks need before a foreign remittance
Form 15CA is a declaration the remitter files with the Income Tax Department, confirming the tax position on a payment being made to a non-resident. Form 15CB is the chartered accountant’s certificate behind it, verifying that the tax deducted, if any, is correct under the Income Tax Act and any applicable Double Taxation Avoidance Agreement. Banks generally will not process an outward remittance without these in hand.
These forms come up for a wide range of payments — import and export settlements, royalty and technical service fees, interest and dividends, overseas education costs, investments and repatriations, and other outward payments that may carry an Indian tax angle.
- Nature of the payment and the underlying agreement or invoice
- Applicable TDS rate under the Income Tax Act or the relevant DTAA
- Recipient’s Tax Residency Certificate, where DTAA benefits are claimed
- Remitter and recipient bank details for the transaction
- Any supporting correspondence explaining the payment
Anyone sending money outside India
Paying overseas vendors or licensors
Import payments, royalties and technical service fees that need 15CA/15CB before the bank will act.
Sending money abroad
Education fees, investments and other personal remittances that fall within the reporting requirement.
Repatriating funds
Dividend payments and other outward flows to overseas shareholders or parent companies.
Transaction review to bank coordination
Transaction review
Confirming whether the payment needs 15CA, 15CB, or both, and which category applies.
TDS determination
Working out the applicable rate under Indian law or the relevant DTAA.
Form 15CB certification
Our CAs review the documentation and issue the certificate.
Form 15CA filing
Submitted on the income-tax e-filing portal once certification is ready.
Bank coordination
Certified forms shared directly with your bank to keep the remittance moving.
Documentation support
Helping you gather the TRC, invoices and correspondence the forms need.
Four steps to a processed remittance
We review the transaction
Nature of payment and tax angle assessed upfront.
We certify Form 15CB
Our CA verifies the TDS position and issues the certificate.
We file Form 15CA
Submitted on the income-tax portal once 15CB is ready.
We coordinate with your bank
Certified forms shared so the remittance can proceed.
Documents you’ll need
A quick checklist so we can move fast. Don’t have one handy? We’ll tell you exactly what works.
Questions companies ask first.
Do all foreign remittances need Form 15CA and 15CB?
Most payments to non-residents that could carry an Indian tax implication need at least Form 15CA; whether a 15CB certificate is also required depends on the nature and amount of the payment. We assess each transaction rather than assume.
What’s the difference between Form 15CA and Form 15CB?
15CA is the remitter’s declaration filed with the Income Tax Department. 15CB is the chartered accountant’s certificate confirming the tax deduction is correct — it’s usually prepared before the 15CA is filed.
Can a Tax Residency Certificate reduce the tax withheld?
Yes, where a Double Taxation Avoidance Agreement applies, the recipient’s TRC can support a lower withholding rate than the domestic one. We factor this in when we assess the applicable TDS.
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