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15CA/15CB Filing
Form 15CA and Form 15CB are the procedural backbone of every cross-border outward remittance from India to a non-resident under Section 195 of the Income-tax Act, 1961, read with Rule 37BB of the Income-tax Rules, 1962. Form 15CA is the remitter's declaration of taxability and tax withheld, filed online on the income tax e-filing portal in one of four parts (A, B, C, or D) depending on the remittance amount and chargeability; Form 15CB is the Chartered Accountant's certificate confirming the nature of remittance, applicable Section 195 / Section 9 chargeability, DTAA relief, and TDS rate. Together they form the compliance gateway that authorised dealer banks demand before processing any foreign currency transfer — covering payments for imports, royalty, technical services, interest, dividend, professional fees, software licences, business profits, capital gains, and any other sum chargeable to tax under the Act. Non-compliance triggers significant exposure — Section 271-I penalty of ₹1 lakh per default, Section 195(7) general anti-avoidance, Section 201 / 201(1A) interest and demand for short-deduction, Section 40(a)(i) disallowance of expense in computation of business income, and Section 276B prosecution for non-payment of TDS.
The 15CA/15CB filing framework operates on a structured four-part architecture under Rule 37BB(1)(i): Part A applies to remittances ≤₹5 lakh in aggregate during the financial year that are chargeable to tax — only Form 15CA (Part A) required, no CA certificate; Part B applies to remittances > ₹5 lakh per financial year that are chargeable to tax where an Assessing Officer's order under Section 195(2) / 195(3) / 197 has been obtained — Form 15CA (Part B) plus the AO order; Part C applies to remittances > ₹5 lakh per financial year that are chargeable to tax — Form 15CA (Part C) plus Form 15CB CA certificate; Part D applies to remittances of any amount that are NOT chargeable to tax in India — only Form 15CA (Part D), no CA certificate required. Rule 37BB(3) lists 33 specified categories of remittances exempt from both Form 15CA and Form 15CB — including non-resident's own foreign-source income remittances, dividend on FDI, advance against export, Indian investment abroad, payment for imported books, foreign currency travel cheques, donations, and 26 other specified purpose codes. The framework integrates with FEMA outward remittance regulations, Liberalised Remittance Scheme (LRS) limits, Reserve Bank of India (RBI) reporting, and DTAA short-stay / treaty-based withholding rates verified through Tax Residency Certificate (TRC), Form 10F, and No PE Declaration.
Sec 195
Non-Resident TDS
Rule 37BB
15CA / 15CB Framework
4 Parts
Part A / B / C / D
₹5 Lakh
FY Aggregate Threshold
15CA / 15CB Provisions We Work Under
Sec 195 – NR TDS
Sec 195(2) – AO Order
Sec 195(6) – Information
Sec 197 – Lower TDS
Sec 9 – Income Source
Sec 90 / 91 – DTAA
Sec 206AA – No PAN
Sec 271-I – Penalty
Sec 40(a)(i) – Disallowance
Rule 37BB – Form 15CA/CB
Form 15CA
Form 15CB
Form 10F
TRC – Sec 90(4)
FEMA Outward Remittance
15CA/15CB Filing Framework at a Glance
Part A
Small Taxable Remittance
Aggregate remittances ≤ ₹5 lakh in financial year that are chargeable to tax — only Form 15CA Part A required; no Form 15CB CA certificate; basic remitter / remittee details, nature of remittance, TDS particulars.
- Aggregate ≤ ₹5 lakh / FY
- Chargeable remittance
- Form 15CA only
- No Form 15CB
- Online e-filing portal
- Acknowledgement to bank
Part B
AO Order Route
Remittance > ₹5 lakh / FY where Assessing Officer's order under Sec 195(2) / 195(3) / 197 obtained for lower or nil TDS — Form 15CA Part B plus the AO order; useful for genuine no-tax / lower-tax cases.
- > ₹5 lakh / FY
- AO order required
- Sec 195(2) application
- Sec 197 nil / lower
- Form 15CA Part B
- Order copy to bank
Part C
Standard CA Certificate
Most common route — remittance > ₹5 lakh / FY chargeable to tax with no AO order — Form 15CA Part C plus Form 15CB CA certificate; CA certifies chargeability, DTAA application, TDS rate, and TDS deducted.
- > ₹5 lakh / FY
- Form 15CB mandatory
- CA certifies TDS
- UDIN required
- DTAA / TRC reference
- Most common route
Part D
Non-Taxable Remittance
Remittance NOT chargeable to tax in India — Form 15CA Part D, no CA certificate required; covers FEMA-permitted remittances that fall outside Section 195 scope (e.g., LRS for personal use not income).
- Any amount
- Not chargeable
- Form 15CA Part D only
- No Form 15CB
- Self-declaration
- FEMA compliance
Exempt
Specified Exempt List
Rule 37BB(3) lists 33 specified remittance categories exempt from both Form 15CA and Form 15CB — including non-resident's own foreign income, FDI dividend, advance against exports, Indian investment abroad, imported books, donations.
- 33 exempt categories
- Rule 37BB(3) list
- Purpose codes
- RBI / FEMA route
- Bank verifies code
- No Form 15CA / CB
Section 195
Withholding Mandate
Section 195(1) — any person responsible for paying any sum chargeable to tax to a non-resident shall deduct income-tax at rates in force; covers payments for royalty, technical services, interest, dividend, capital gains, business profits with PE.
- Sec 195(1) mandate
- Rates in force
- DTAA beneficial rate
- Sec 206AA no-PAN
- Form 26Q/27Q TDS return
- Quarterly compliance
Tax Analysis
Chargeability Determination
Section 9 deemed source rules — royalty / fees for technical services / interest / dividend deemed-Indian income; DTAA Article-wise analysis; TRC + Form 10F + No PE Declaration; concessional treaty rate vs domestic rate election.
- Sec 9 source rules
- DTAA article test
- TRC + Form 10F
- No PE declaration
- Treaty vs domestic
- MFN clause check
Filing
Online e-Filing & Bank
Form 15CB filed first by CA on income-tax e-filing portal with UDIN; Form 15CA then filed by remitter referencing 15CB acknowledgement number; both acknowledgements submitted to AD bank for Form A2 / outward remittance.
- 15CB first by CA
- UDIN generation
- 15CA references 15CB
- Acknowledgement download
- AD bank Form A2
- SWIFT remittance
Key 15CA/15CB Concepts at a Glance
Sec 195(1)
Withholding Mandate
Any person responsible for paying any sum chargeable to tax (other than salary, dividend exempt) to a non-resident shall deduct income-tax at rates in force at the time of credit or payment, whichever is earlier; applies to all payers — companies, firms, individuals.
All Payers
Credit or Payment
Sec 195(2)
AO Determination
Where person paying any sum considers that the whole sum would not be income chargeable to tax in non-resident, application can be made to AO for determination of appropriate proportion chargeable; results in lower / nil TDS order; valid for specific transaction.
AO Order
Transaction-Specific
Sec 195(6)
Information Mandate
Person responsible for paying any sum (whether or not chargeable to tax) to non-resident shall furnish information of such sum in prescribed form (Form 15CA) — empowering Rule 37BB; covers reportable transactions including non-chargeable remittances.
Information Form
Even Non-Taxable
Sec 197
Lower TDS Certificate
Recipient (non-resident) can apply for certificate authorising deduction of tax at lower rate or nil rate; AO issues certificate on satisfaction of justifiability; valid for specified period; remitter relies on certificate for reduced 15CB rate.
Recipient Application
Lower / Nil
Sec 9(1)(vi)
Royalty Source
Royalty payable by Indian resident is deemed to accrue in India, except where payable for use of right outside India for purpose of business carried on outside India; covers payments for IPRs, software licences, technical know-how, equipment use.
Indian Source
10% / DTAA Rate
Sec 9(1)(vii)
FTS Source
Fees for Technical Services (FTS) — managerial / technical / consultancy services payable by Indian resident deemed-Indian source income; consultancy services rendered abroad with utilisation in India also captured; 10% domestic rate or DTAA rate.
Managerial / Tech
Place of Use
Sec 90(4)
Tax Residency Certificate
Non-resident must furnish TRC issued by tax authority of resident country to claim DTAA benefits; supplemented by Form 10F containing prescribed information (status, period, address, tax ID); failure denies DTAA relief, defaulting to domestic rate.
TRC + Form 10F
DTAA Gateway
Sec 206AA
No-PAN Higher Rate
Where non-resident does not furnish PAN, TDS rate is higher of — applicable rate; rates in force; or 20%; relaxation under Rule 37BC for specified payments (interest, royalty, FTS, capital gains) if name, address, tax ID, TRC, email furnished.
20% Floor
Rule 37BC Relief
Sec 271-I
Form 15CA/CB Penalty
Penalty of ₹1 lakh for failure to furnish information / furnishing inaccurate information in Form 15CA / 15CB; per default basis; in addition to Sec 201 / 201(1A) interest, Sec 40(a)(i) disallowance, and Sec 276B prosecution exposure.
₹1 Lakh per Default
Section 273B
Sec 40(a)(i)
Expense Disallowance
Where any sum payable to non-resident on which TDS is deductible has not been deducted / paid — entire expense disallowed in computing business income; deductible in subsequent year when TDS paid; significant cost of non-compliance.
100% Disallowance
Subsequent Year
Rule 37BB(3)
33 Exempt Categories
Specified remittance purposes exempt from Form 15CA/CB — non-resident's own foreign-source income, FDI dividends, advance against exports, Indian investment abroad, imported books, donations, scholarships, foreign embassy remittance, and 26 others.
RBI Purpose Codes
Bank Verifies
UDIN
CA Certificate Reference
Unique Document Identification Number issued by ICAI for every Form 15CB; UDIN must be quoted in 15CB and verified by remitter and AD bank; ensures CA accountability; failure to quote UDIN renders 15CB invalid for bank purposes.
ICAI Mandate
Bank Verification
Our 15CA/15CB Filing Services
Chargeability Analysis
Section 9 deemed-source determination, Section 195 chargeability, DTAA Article-wise analysis, MFN clause invocation, beneficial rate election, withholding rate finalisation for every remittance category.
Form 15CB Certification
CA-certified Form 15CB on e-filing portal — taxability confirmation, DTAA Article reference, TRC verification, Form 10F validation, No PE declaration review, TDS rate certification, UDIN generation.
Form 15CA Filing
Online Form 15CA filing in appropriate Part (A / B / C / D) — remitter / remittee details, nature of remittance, TDS particulars, 15CB acknowledgement reference, online submission, acknowledgement download.
Bulk Filing & Recurring Remittances
Bulk processing for recurring remittances — royalty, FTS, intra-group services, software licence fees; standardised templates; consolidated 15CB / 15CA workflows; AD bank coordination for batch submission.
DTAA Treaty Analysis
Treaty-by-treaty analysis — India-US, UK, Singapore, UAE, Mauritius, Netherlands, Germany, Japan, Korea, Australia DTAAs; royalty / FTS / interest / dividend / capital gains rates; Most-Favoured-Nation clause invocation.
Sec 195(2) AO Application
Application to AO for determination of taxable proportion — for genuine no-tax / lower-tax cases; legal submissions, treaty analysis, factual matrix, hearings, AO order procurement; Sec 197 lower / nil TDS application.
TRC & Form 10F Procurement
Tax Residency Certificate procurement support, Form 10F preparation, No PE Declaration drafting; non-resident document validation; PAN / Aadhaar linkage where required; e-Filing portal Form 10F online filing post-2022 mandate.
AD Bank Coordination
Authorised Dealer bank liaison — Form A2 preparation, purpose code selection, FEMA outward remittance documentation, SWIFT message review, bank query resolution, RBI reporting integration.
TDS Deposit & Returns
Section 195 TDS deposit through Challan ITNS-281, quarterly Form 27Q TDS return filing, TDS certificate Form 16A issuance to non-resident, TRACES portal coordination, default rectification.
Withdrawal / Revision
Withdrawal of erroneous Form 15CA within 7 days, Form 15CB revision protocols, refund of excess TDS, Sec 248 appeal where TDS deducted in excess, AO rectification under Sec 154.
Sec 271-I Penalty Defence
Sec 271-I penalty proceedings — show cause replies, reasonable cause submissions under Sec 273B, documentary evidence, written submissions, oral hearings, CIT(A) / ITAT appeals on penalty.
Compliance Health Check
Periodic review of past 15CA / 15CB filings — Section 9 chargeability re-evaluation, DTAA position validation, Sec 40(a)(i) disallowance risk, Sec 201 short-deduction exposure, remediation roadmap.
When You Need 15CA/15CB Filing Support
Import Payment to Non-Resident
Indian importer making outward remittance to foreign supplier — chargeability analysis (typically not chargeable for goods imports), Form 15CA Part D filing, AD bank documentation.
Royalty / Software Licence Fees
Payment for use of IP, software licences, technology, brand — Sec 9(1)(vi) royalty, 10% domestic / DTAA rate, TRC + Form 10F + No PE; standard 15CA Part C + 15CB.
Technical / Consulting Fees
Fees for technical / managerial / consultancy services to non-resident — Sec 9(1)(vii) FTS, "make available" test under DTAAs, 10% / treaty rate, 15CA Part C + 15CB.
Interest on ECB / Loans
Interest on External Commercial Borrowing or foreign loans — Sec 194LC concessional 5% / DTAA rate, withholding tax compliance, 15CA Part C + 15CB filing.
Dividend to Foreign Shareholder
Indian company declaring dividend to foreign shareholder — Sec 195 TDS at 20% / DTAA rate (typically 5%-15%), MFN clause check, Sec 206AA no-PAN risk, 15CA + 15CB.
Reimbursement & Cross-Charge
Group cost recovery, cost-to-cost reimbursement, intra-group cross-charges — chargeability analysis (typically not chargeable for pure reimbursements), Form 15CA Part D / C + 15CB.
Sale of Indian Shares / Property
Capital gains on transfer of Indian shares / immovable property by non-resident — Sec 195 TDS, Sec 9(1) source rules, indexation / forex for shares, AO certificate route under Sec 195(2).
LRS / Personal Remittance
Resident individual remittance under Liberalised Remittance Scheme (₹2,50,000 USD/FY equivalent) — Sec 206C(1G) TCS for some categories, Form 15CA Part D, FEMA compliance.
Documents Needed for 15CA/15CB Filing
Remitter / Payer Details
- PAN of remitter
- TAN of remitter
- Address & status
- Authorised signatory
- DSC / e-filing login
- Bank A/c details
- AD bank branch
- Purpose code
Remittee / Non-Resident
- Name & address
- Country & tax ID
- PAN (if available)
- Tax Residency Certificate
- Form 10F online
- No PE Declaration
- Beneficial owner declaration
- Bank account abroad
Transaction Documents
- Invoice / agreement
- Service / supply contract
- Royalty / licence deed
- Loan / ECB documents
- Board resolution
- Sec 195(2) / 197 order
- Prior 15CA / 15CB
- TDS challan / Form 27Q
Our 15CA/15CB Engagement Process
1
Transaction Review
Nature of remittance, agreement terms, remittee profile, prior pattern, FEMA route, AD bank requirements review.
2
Chargeability & DTAA
Sec 9 source analysis, DTAA Article applicability, MFN clause, TRC + Form 10F validation, beneficial rate determination.
3
Part Determination
Part A / B / C / D selection based on amount and chargeability, Rule 37BB(3) exempt list check, AO order need assessment.
4
15CB Issuance & 15CA Filing
CA Form 15CB issuance with UDIN, online portal filing of Form 15CA referencing 15CB, acknowledgement generation.
5
Bank Submission & TDS
15CA / 15CB to AD bank, Form A2 documentation, TDS deposit through ITNS-281, Form 27Q quarterly return filing.
Why Choose Us for 15CA/15CB Filing Services
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End-to-end Form 15CA & 15CB filing
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DTAA & treaty-based withholding
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TRC, Form 10F, No PE drafting
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Sec 195(2) / 197 AO applications
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Bulk & recurring remittance support
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AD bank & FEMA coordination
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UDIN-compliant CA certification
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Sec 271-I penalty defence
FAQs on 15CA/15CB Filing
What are Form 15CA and Form 15CB and when are they required?
Form 15CA is the remitter's online declaration filed under Section 195(6) read with Rule 37BB before any outward foreign remittance to a non-resident, providing details of the payer, payee, nature of remittance, and TDS deducted. Form 15CB is the Chartered Accountant's certificate certifying chargeability under Section 195, applicable DTAA rate, and TDS computation. Both are required for cross-border payments — Form 15CA in all reportable cases (in Parts A / B / C / D depending on amount and chargeability), and Form 15CB only where remittance exceeds ₹5 lakh in the financial year and is chargeable to tax without an AO order.
What are the four parts of Form 15CA and when does each apply?
Part A applies to taxable remittances aggregating ≤ ₹5 lakh in the FY (Form 15CA only, no 15CB). Part B applies to taxable remittances > ₹5 lakh / FY where an AO order under Sec 195(2) / 195(3) / 197 has been obtained (Form 15CA Part B + AO order). Part C applies to taxable remittances > ₹5 lakh / FY without an AO order — the most common route requiring Form 15CB CA certificate. Part D applies to remittances of any amount that are NOT chargeable to tax in India (Form 15CA Part D only, no 15CB).
Which remittances are exempt from Form 15CA/15CB under Rule 37BB(3)?
Rule 37BB(3) lists 33 specified remittance categories exempt from both Form 15CA and Form 15CB — including non-resident's own foreign-source income remittance, dividends on FDI investment, advance against exports, Indian investments abroad (ODI), payments for imported books / publications / printed matter, foreign currency travel cheques, donations, scholarships, embassy remittances, refund of subscriptions to foreign journals, and other RBI-purpose-coded remittances. The AD bank verifies the purpose code; no Form 15CA / 15CB filing is required for these categories.
What is the role of TRC, Form 10F, and No PE Declaration in 15CA/15CB?
Tax Residency Certificate (TRC) under Section 90(4) is issued by the foreign tax authority of the non-resident's home country and is mandatory to claim DTAA benefits. Form 10F provides supplementary information (status, period covered, address, tax identification number) and is now mandatorily filed online on the income-tax e-filing portal. No PE Declaration confirms the non-resident does not have a Permanent Establishment in India — material for treaty short-stay exemptions and beneficial royalty / FTS rates. Without these documents, 15CB cannot apply the DTAA rate and TDS must default to higher domestic rate.
What are the penalties and consequences of non-compliance with 15CA/15CB?
Section 271-I imposes ₹1 lakh penalty per default for failure to furnish information or furnishing inaccurate information in Form 15CA / 15CB. Section 201 / 201(1A) imposes interest at 1% per month for short / non-deduction and treats payer as assessee-in-default. Section 40(a)(i) disallows the entire expense in computing business income if TDS is not deducted / paid (deduction allowed in subsequent year when paid). Section 276B imposes prosecution for non-payment of TDS to government. Section 273B reasonable cause exemption applies where assessee proves bona fide reasonable cause.
When should an application under Section 195(2) or Section 197 be filed?
Section 195(2) application is filed by the payer with the Assessing Officer where the payer believes the entire sum is not chargeable to tax in the hands of the non-resident, or only a proportion is chargeable; the AO determines the appropriate proportion and issues an order specifying the lower / nil TDS rate. Section 197 application is filed by the recipient (non-resident) for a certificate authorising lower / nil TDS deduction; useful for recurring remittances. Both routes enable filing of Form 15CA Part B (with AO order) instead of Part C (with 15CB). Useful for genuine no-tax cases like pure reimbursements and capital gains computations with cost basis.
How is Form 15CA filed online and what is the role of UDIN?
Form 15CB is filed first by the CA on the income-tax e-filing portal — taxability analysis, DTAA reference, TDS rate certification, Unique Document Identification Number (UDIN) generated through the ICAI portal and quoted on Form 15CB. Form 15CA is then filed by the remitter referencing the 15CB acknowledgement number, populating remitter / remittee / transaction / TDS details. Both acknowledgements are downloaded and submitted to the Authorised Dealer (AD) bank along with Form A2 for processing the outward remittance. UDIN ensures CA accountability — bank verification of UDIN against the ICAI portal is now standard.
Right Withholding. Right Form. Right Remittance.
End-to-end Form 15CA & 15CB filing — chargeability analysis, DTAA-based withholding, TRC / Form 10F / No PE Declaration support, Sec 195(2) / 197 AO orders, AD bank coordination, TDS deposit, Form 27Q filing, and Sec 271-I penalty defence.
Schedule a 15CA/15CB Consultation