Form 15CA and 15CB

Form 15CA is a declaration an Indian remitter files on the income tax portal before sending money abroad to a non-resident, stating the nature of the payment and how much tax, if any, has been withheld on it. It exists so the tax department has visibility into outward remittances at the point they happen, rather than trying to reconstruct them later from bank records.

Form 15CB is a chartered accountant's certificate that typically has to accompany the higher-value or more complex categories of Form 15CA filings, examining the nature of the remittance, whether it's taxable in India, whether a DTAA benefit is being claimed, and whether the withholding tax deducted is correct. Not every remittance needs a 15CB; specified categories on a government-notified list are exempt from both forms entirely, and certain smaller or clearly non-taxable remittances need only the simpler parts of 15CA without a CA certificate attached.

Getting this pairing wrong, sending a remittance without the required forms, or with a 15CB that understates the actual tax exposure, is a common trigger for questions from the bank processing the transfer and, later, from the tax department itself. It comes up constantly alongside [Form 67 and the foreign tax credit process](/blog/foreign-tax-credit-form-67-claim-process) and the broader [withholding tax checklist](/blog/cross-border-payments-withholding-tax-checklist) for any business or individual making regular payments to a non-resident.