15CA – 15CB Filing

Mandatory compliance for foreign remittances. Form 15CA online filing and

Form 15CB CA certification for cross-border payments exceeding threshold limits.

Overview

Form 15CA is an online declaration required for foreign remittances to ensure tax compliance. Form 15CB is a CA certificate required for payments above Rs. 5 lakhs (certain cases). These forms ensure proper TDS deduction, DTAA benefit claims, and compliance with FEMA regulations for cross-border payments.

Key Features

Form 15CA online filing

DTAA benefit application

Lower/Nil TDS certification

Form 15CB CA certification

TDS computation on remittance

RBI compliance advisory

Documents Required

Invoice/Agreement for Remittance

PAN of Remitter

PAN/Tax ID of Recipient (if available)

Purpose of Remittance

Bank Details

DTAA Article (if applicable)

Tax Residency Certificate (TRC)

Form 10F (if claiming DTAA)

Pricing

Starting ₹4,999

Timeline: 2-3 Days

*Govt fees extra where applicable

Transaction Analysis

TDS Rate Determination

DTAA Benefit Assessment

Form 15CB (if applicable)

Form 15CA Filing

Bank Submission Format

Process & Timeline

Transaction Review

Understand nature of payment Day 1

TDS/DTAA Analysis

Determine applicable tax rate Day 1

15CB Preparation

CA certification if required Day 1-2

15CA Filing

Online submission on IT portal

Day 2-3