Filing FORM 15CA and 15CB, Income Tax Forms 15CA/15CB Filing

Form 15CA and Form 15CB – Now Forms 145 and 146

Cross-border remittances from India are subject to various tax and regulatory requirements under the Income-tax Act, FEMA and RBI regulations. In many cases, remitting funds outside India requires compliance with prescribed reporting and certification requirements before the authorised dealer bank processes the transaction.

At EzyBiz India Consulting LLP, we assist resident individuals, companies, LLPs, partnership firms, trusts and other entities in obtaining Form 15CB certification, filing Form 15CA, and advising on the revised compliance framework, including Forms 145 and 146 under the Income-tax Act, 2025.

Our professionals also advise on taxability under Section 195, withholding tax, Double Taxation Avoidance Agreements (DTAA), FEMA implications and RBI regulations to ensure smooth and compliant foreign remittances.

Form 15CA and Form 15CB for Foreign Remittances from India

Form 15CA and Form 15CB have traditionally formed an important part of the tax compliance framework for specified foreign remittances from India. These forms were used for reporting remittances to non-residents and, where applicable, for obtaining certification from a Chartered Accountant regarding the taxability and withholding tax implications of the payment.

Under the revised income-tax framework, Forms 145 and 146 correspond to the earlier Forms 15CA and 15CB. Accordingly, taxpayers, businesses and NRIs dealing with overseas remittances should understand both the earlier Form 15CA/15CB framework and the revised Form 145/146 requirements.

This guide explains Form 15CA and Form 15CB, their applicability, documents required, different parts of Form 15CA, common types of foreign remittances and their transition to Forms 145 and 146.

This is much more informational than the existing opening, which currently starts promoting certification, Section 195 advice, DTAA, FEMA and RBI services.

Important Update: Forms 15CA and 15CB Have Transitioned to Forms 145 and 146

Under the revised income-tax framework, Form 145 corresponds to the earlier Form 15CA, while Form 146 corresponds to the earlier Form 15CB. Therefore, taxpayers making foreign remittances should consider the applicable Form 145/146 requirements under the current framework.

For professional assistance with current filings and CA certification, visit our [Form 145 and Form 146 Filing Services in India] page.

What Are Form 15CA and Form 15CB?

Form 15CA was an online declaration furnished by a person making certain payments or remittances to a non-resident. Its purpose was to report prescribed foreign remittances to the Income Tax Department and ensure compliance with applicable withholding tax requirements.

Form 15CB was a certificate issued by a Chartered Accountant in specified cases. The Chartered Accountant examined the nature and taxability of the proposed remittance, the applicable withholding tax rate, relevant provisions of the Income-tax Act and, where applicable, benefits available under the Double Taxation Avoidance Agreement (DTAA).

Depending on the nature, taxability and amount of the remittance, Form 15CA could be required either with or without Form 15CB.

Under the revised framework, the corresponding compliance is now undertaken through Forms 145 and 146.

Both Form 15CA & 15CB are uploaded online.

Documents Generally Required for Form 15CB

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List of Information required for issuing form 15CA and CBInformation Generally Required for Form 15CA and Form 15CB

  • A. Details of the Remitter

    • Name of remitter
    • PAN of remitter
    • TAN, where applicable
    • Email address and contact details

    B. Details of the Recipient

    • Name and address of the non-resident recipient or beneficiary
    • PAN of recipient, where available/applicable
    • Country of the recipient
    • Email address and contact details

  • C. Remittance Details

    • Nature and purpose of remittance
    • Currency of remittance
    • Amount in foreign currency
    • Equivalent amount in Indian Rupees
    • Proposed date of remittance
    • Bank and branch through which remittance is proposed

    D. Tax and Withholding Details

    • Applicable withholding tax rate
    • Amount of tax deducted at source
    • Date of tax deduction
    • Net amount proposed to be remitted
    • Grossing-up computation, where the payment is agreed net of tax

Different Parts of Form 15CA under the Earlier Framework

Under the earlier Income-tax Act, 1961 framework, Form 15CA was divided into four parts—Part A, Part B, Part C and Part D. The applicable part depended primarily on whether the remittance was chargeable to tax, the aggregate amount of taxable remittances during the financial year and whether an order/certificate had been obtained from the Assessing Officer or a Chartered Accountant.

Part A – Taxable Remittance up to ₹5 Lakh

Part A applied where the remittance was chargeable to tax in India and the amount of the remittance, or the aggregate of such remittances during the financial year, did not exceed ₹5 lakh.

Part B – Taxable Remittance above ₹5 Lakh with AO Certificate/Order

Part B applied where the remittance was chargeable to tax, the amount or aggregate amount exceeded ₹5 lakh during the financial year, and an order or certificate had been obtained from the Assessing Officer under the applicable provisions of the Income-tax Act, 1961.

Part C – Taxable Remittance above ₹5 Lakh with Form 15CB

Part C applied where the remittance was chargeable to tax, the amount or aggregate amount exceeded ₹5 lakh during the financial year, and a Chartered Accountant’s certificate in Form 15CB had been obtained.

Part D – Remittance Not Chargeable to Tax

Part D applied where the remittance was not chargeable to tax in India, subject to specified exceptions where even Form 15CA was not required.

Current Position: For remittances governed by the Income-tax Act, 2025 framework, the corresponding reporting form is Form 145, while the corresponding CA certificate is Form 146. The current Form 145 also follows a broadly similar four-part structure.

When Are Form 15CA and Form 15CB Not Required?

Under the earlier Rule 37BB framework, the requirement to furnish Form 15CA and obtain Form 15CB depended on the taxability, nature and amount of the remittance.

Form 15CB was not required merely for every foreign remittance. For example, where a taxable remittance or aggregate of taxable remittances did not exceed ₹5 lakh during the financial year, the reporting could generally be made through Part A of Form 15CA without obtaining Form 15CB.

Similarly, where the prescribed Assessing Officer’s order or certificate had been obtained for a taxable remittance exceeding ₹5 lakh, the relevant reporting could be made through Part B of Form 15CA.

Under Rule 37BB, Form 15CA was not required in specified cases involving sums not chargeable to tax, including certain remittances made by individuals that did not require prior RBI approval and remittances falling within the specified categories prescribed under the Rule.

Therefore, the applicability of Form 15CA or Form 15CB could not be determined merely on the basis of the remittance amount. The nature of payment, its taxability in India and the applicable Rule 37BB conditions also had to be examined.

Penalty for Non-Compliance

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Penalty for Non-Compliance with Form 15CA / Form 15CB

Under the earlier Income-tax Act, 1961 framework, failure to furnish the prescribed information relating to foreign remittances, or furnishing inaccurate information, could attract penalty under Section 271-I.

The Assessing Officer could impose a penalty of ₹1,00,000 where a person required to furnish information under Section 195(6) failed to furnish such information or furnished inaccurate information.

Accordingly, taxpayers were required to carefully examine the applicability of Form 15CA and Form 15CB and ensure that the remittance details, taxability and withholding tax information reported in the forms were accurate.

Can Form 15CA Be Withdrawn After Filing?

Yes. Under the earlier Form 15CA framework, a filed Form 15CA could be withdrawn within 7 days from the date of submission through the Income Tax e-Filing portal.

What Applies from 1 April 2026?

For remittances made on or after 1 April 2026, Forms 145 and 146 under the Income-tax Act, 2025 and Income-tax Rules, 2026 apply in place of the earlier Forms 15CA and 15CB. Forms 15CA and 15CB filed for eligible remittances made on or before 31 March 2026 continue to remain relevant under the earlier framework.

For current filing requirements, see our [Form 145 and Form 146 Filing Services in India] page

Common Foreign Remittances Covered Under the Earlier Form 15CA / 15CB Framework

Under the earlier Form 15CA and Form 15CB framework, reporting and tax-certification requirements could arise for various types of payments or remittances made to non-residents. The actual requirement depended on the nature of the payment, its taxability in India, the amount involved and the applicable provisions of the Income-tax Act and DTAA.

Common categories of foreign remittances included:

  • Import of services
  • Royalty and licence fee payments
  • Technical and management service fees
  • Software and SaaS-related payments
  • Professional and consultancy fees
  • Commission payments
  • Dividend remittances
  • Interest payments
  • Repatriation of funds by NRIs
  • Remittance of property-sale proceeds
  • Overseas investment-related remittances
  • Funding of overseas branches or subsidiaries
  • Other business payments to foreign vendors or service providers

The inclusion of a payment in the above categories did not automatically mean that both Form 15CA and Form 15CB were required. Applicability had to be determined separately based on the taxability and prescribed reporting conditions applicable to the particular remittance.

Frequently Asked Questions on Form 15CA and Form 15CB

1. What was Form 15CA?

Form 15CA was a declaration furnished by a person making certain payments or remittances to a non-resident. Its applicability depended on factors such as the nature and taxability of the remittance and the prescribed reporting requirements.

2. What was Form 15CB?

Form 15CB was a certificate issued by a Chartered Accountant in specified cases relating to foreign remittances. It generally involved examination of the taxability of the payment, applicable withholding tax and relevant DTAA provisions.

3. Was Form 15CB required for every foreign remittance?

No. Form 15CB was not required for every overseas payment. Its applicability depended on the amount, nature and taxability of the remittance and the applicable reporting provisions.

4. What was the difference between Form 15CA and Form 15CB?

Form 15CA was generally a declaration furnished by the remitter, whereas Form 15CB was a certificate issued by a Chartered Accountant in specified cases after examining the tax implications of the proposed remittance.

5. What replaced Form 15CA and Form 15CB?

Under the revised income-tax framework, Form 145 corresponds to the earlier Form 15CA and Form 146 corresponds to the earlier Form 15CB.

Keep this answer short because we already explain the transition in detail earlier on the page.

6. Could DTAA benefits be considered while issuing Form 15CB?

Yes. Where applicable, the relevant Double Taxation Avoidance Agreement could be considered while determining the taxability and withholding tax rate, subject to fulfilment of the prescribed conditions and availability of supporting documents.

7. What documents were generally required for Form 15CB?

Documents varied according to the transaction but could include the invoice or agreement, remittance details, PAN of the remitter, recipient details, tax residency documents, declarations and other supporting records relevant to determining the taxability of the payment.

8. Are Forms 15CA and 15CB still relevant?

Yes. Forms 15CA and 15CB remain relevant for understanding and dealing with remittances governed by the earlier framework, while the corresponding current compliance is undertaken through Forms 145 and 146.

Related Services

Related Tax & Regulatory Services

Need Assistance with Foreign Remittance Compliance?

Foreign remittances from India may involve income-tax reporting, withholding tax, DTAA documentation and FEMA/RBI requirements. Under the current framework, our professionals assist individuals, NRIs and businesses with Form 145 filing, Form 146 CA certification and related foreign remittance compliance.

For current Form 145 and Form 146 filing requirements, speak with our tax professionals.

Contact EzyBiz India Consulting LLP today.

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Prepared By:
EzyBiz India Consulting LLP – Chartered Accountants & Tax Advisors

Last Updated:
August 2026

Disclaimer

This content is intended for general informational purposes only and should not be considered tax, legal or regulatory advice. The applicability of foreign remittance reporting, withholding tax, DTAA and FEMA requirements depends on the facts of each transaction. Professional advice should be obtained before undertaking any overseas remittance.