Form 15CA and Form 15CB

What is Form 15CA?

Form 15CA is a mandatory declaration for individuals, companies, and firms making foreign remittances from India. It ensures tax compliance by confirming that any applicable TDS has been deducted. Before sending money abroad, it must be submitted online through the Income Tax portal. This form helps track payments to non-residents and ensures timely tax collection under the Income Tax Act.

Uses of Form 15 CA:

• Form 15CA is required for making foreign payments and tracking remittances.

• It confirms that tax has been deducted on payments to non-residents.

• Submitted online before making the payment.

• Banks need it to process foreign remittances.

What is Form 15CB?

Form 15CB is a tax certificate issued by a Chartered Accountant (CA) for foreign remittances. It ensures compliance with the Income Tax Act and the Double Taxation Avoidance Agreement (DTAA). This certificate verifies tax deduction details, applicable TDS rate, and the nature of payment made to a Non-Resident. Form 15CB also confirms compliance with Section 195 of the Income Tax Act, ensuring proper tax deductions and preventing evasion in international transactions.

Uses of Form 15 CB:

• Form 15CB is a tax certification issued by a Chartered Accountant (CA).

• It verifies taxability and TDS compliance for foreign payments.

• Required if remittance exceeds ₹5 lakh in a financial year.

• Ensures compliance with Double Taxation Avoidance Agreements (DTAA).

• Must be uploaded before filling Part C of Form 15CA.

Submission Rules for Form 15CA and 15CB Based on Amount

• Below ₹5 lakh – Submit Form 15CA (Part A).

• Above ₹5 lakh – Submit Form 15CA (Part C) + Form 15CB.

• Above ₹5 lakh with exemption certificate (Sec 195/197) – Submit Form 15CA (Part B).

• If remittance is tax-exempt – Only Form 15CA (Part D) is required.

Details of Form 15CA

Form 15CA is divided into four parts based on the amount of remittance and the requirement of certificates or orders under the Income Tax Act:

How to File Form 15 CA Online?

You can follow the steps mentioned below to fill the Form 15 CA online: 

Step 1: Log in to the Income Tax Portal

• Visit www.incometax.gov.in and enter your login credentials to access the portal.

Step 2: Add Your Chartered Accountant (CA)

• Click on 'Authorised Partners' and then select 'My Chartered Accountant (CA)'.

• On the 'My Chartered Accountant(s)' page, click 'Add CA'.

• Enter the CA's membership number and click 'Add'.

• Confirm the request and submit it.

• A message will appear stating, 'Request for adding CA submitted successfully, pending for CA's acceptance'.

Step 3: File Form No. 15CA

• Navigate to 'E-file' > 'Income Tax Forms' > 'File Income Tax Forms'.

• Under 'Others (Source of Income not relevant)', select Form No. 15CA.

• On the 'Instructions' page, click 'Let's Get Started'.

• Enter the payment details under 'Information for Payment to Non-Resident'.

• Select the Mode of Submission and the Financial Year.

Choose the applicable Part of Form No. 15CA:

• Part A (For remittance below ₹5 lakh in a financial year)

  • Enter the remitter, remittee, and remittance details.

  • No need for Form No. 15CB.

  • Submit and verify the form.

• Part B (If AO approval is received under Section 195(2), 195(3), or 197)

  • Enter the remitter, remittee, and remittance details.

  • Provide the AO order details.

  • No need for Form No. 15CB.

• Part C (For remittance above ₹5 lakh, Form No. 15CB required)

  • Enter the remitter, remittee, and remittance details.

  • Attach CA details and Form No. 15CB.

  • Click 'Assign to CA' and confirm.

  • Under 'Pending Actions', review the uploaded Form No. 15CB.

  • Accept and e-verify the form using DSC or EVC.

• Part D (For remittance not taxable under the Income Tax Act, no TDS applicable)

  • Enter remitter details (Name, PAN, residential status, etc.).

  • Provide remittee and remittance details.

  • Click 'Save' and verify the details.

• Click 'Preview' to cross-check the entered details.

• Complete the e-Verification using DSC or EVC.

• Once verified, a success message will appear with a Transaction ID and Acknowledgement Number.

How to File Form 15 CB Online?

The following steps will help you to complete the Form 15CB online:

1. Complete the 'Add CA' Step

   • Under the 'Authorised Partners' tab, select 'My CA', and click on the 'Add CA' option.

   • Enter the CA's Membership Number and submit the request.

2. Assign Form 15CB

   • After adding the CA, assign Form 15CB to the CA for further processing.

   • The CA should complete the remaining steps, as they now have access to the form.

3. CA's User Account

   • Ensure the CA's user account is registered as a CA account and not a regular account.

4. File Form 15CB

   • Under the 'E-file' tab, select 'Income Tax Forms' > 'File Income Tax Forms'.

   • Select Form 15CB and click 'File Now'.

   • Choose between Online, Offline/Bulk Upload, or Manual options.

     • Manual mode is for digitizing forms filed manually between 7 June 2021 and 15 August 2021.

     • Offline/Bulk Upload uses files generated from the Offline Utility.

     • Online mode allows filling out details directly in the form.

5. E-Verify and Submit

   • After completing the form, proceed to e-Verify and upload the DSC of the CA.

   • Submit the form successfully.

6. View and Download Form 15CB

   • Once submitted, Form 15CB can be viewed and downloaded under the 'E-file' tab.

   • Select 'Income Tax Forms' and then 'View Filed Forms' in both the CA and Assessee logins.

How to File Form 15 CA Offline?

1. Log in to the e-filing Portal

   • Visit the e-Filing portal and navigate to "e-File" > "Income Tax Forms" > "File Form 15CA".

2. Fill in Basic Details

   • Your PAN/TAN will be auto-populated on the form.

   • Select the financial year, filing type, and submission mode (either Online, Offline/Bulk Upload, or Manual).

   • Manual mode is available only for digitising forms that were filed manually between 7th June 2021 and 15th August 2021 (as per the Press Release).

   • In Offline/Bulk Upload, download the Offline Utility, prepare the bulk forms, and then upload them.

   • In Online mode, you can fill in the required details directly in the online form.

3. Proceed to e-verify

   • After filling in all the required details, proceed to e-Verify the form.

   • Use the DSC of the authorised signatory to complete the verification process.

   • Once verified, submit the form.

4. Download Form 15CA Offline Utility

   • Download the Form 15CA Offline Utility from the “Downloads” section on the Income Tax Forms page.

5. Prepare and Zip XML Files

   • Prepare individual XML files for the Remitter, Remittee, and CA (for Part-C only).

   • After preparing the files, zip them together.

   • For Part C, import the Form 15CB XML submitted by your CA (this can be downloaded from View e-filed Forms).

6. Upload and Submit

   • Upload the zipped XML file and submit it on the portal.

   • After submission, you will receive a Token Number.

7. Check Submission Status

   • Go to "e-File" > "View Form 15CA Offline/Bulk" to check the status of your submission.

   • If the XML files were successfully uploaded, an acknowledgement number will be generated.

   • If the submission fails, the portal will display the reasons for failure.

   • You can then re-upload the corrected XML after fixing any errors.

   • Additionally, you can download an export report that shows the ARN number, status, and XML filename for any failed submissions.

How to File Form 15 CB Offline?

1. Appointing Your Chartered Accountant (CA)

   • Log in to the e-filing portal and navigate to "My Chartered Accountant(s)" under "Authorised Partners".

   • Add your CA by providing their membership number and assign Form 15CB to them.

   • This needs to be done once per financial year.

2. Part A and B (CA)

   • Log in to the e-filing portal and go to "e-File" > "File Form 15CB".

   • Fill in the basic details, such as your User ID, PAN, the "Offline/Bulk" submission mode, and the financial year.

3. Download the Offline Utility

   • Download the Form 15CB Offline Utility from the "Downloads" section on the Income Tax Forms page.

4. Prepare and Zip XML Files

   • Prepare individual XML files for the Remitter, Remittee, and CA (for Part-C).

   • Zip these XML files together into a single file.

5. Upload and Submit

   • Upload the zipped XML file and submit it using your Digital Signature Certificate (DSC).

   • Once submitted, you will receive a Token Number.

6. Check Submission Status

   • Go to "e-File" > "View Form 15CB Offline/Bulk" to check the status of your submission.

   • If the XMLs were successfully uploaded, an acknowledgement number will be generated.

   • If the submission fails, the failure reasons will be displayed.

7. Re-upload if Necessary

   • If the submission fails, re-upload the corrected XML with the fixed validations/data.

   • You can download a PDF of successful submissions and an export report showing the ARN number, status, and XML filename for any failed submissions.

8. Withdrawing the Form

   • The system allows you to withdraw the form if necessary, offering flexibility in case you need to retract the submission.

Conclusion

Form 15CA and Form 15CB are essential for tax compliance on foreign remittances in India. Form 15CA is a remitter's declaration, while Form 15CB is a Chartered Accountant's certification. Both are mandatory for remittances over ₹5 lakh. Submitting these forms ensures no TDS deduction, simplifying international payments. Stay updated on regulations for smooth transactions and tax compliance.