Form 15CA and Form 15CB – Applicability, Filing, Documents and New Forms 145 and 146

Form 15CA and Form 15CB were important income-tax compliance forms for specified payments made from India to non-residents and foreign companies under the Income-tax Act, 1961. These forms helped taxpayers report foreign remittances and, where required, obtain Chartered Accountant certification relating to taxability and withholding tax.

Important update for October 2026: For applicable remittances made on or after 1 April 2026, Form 145 has replaced Form 15CA and Form 146 has replaced Form 15CB under the Income-tax Act, 2025 and Income-tax Rules, 2026. Businesses making current foreign remittances should follow the new forms rather than relying on earlier filing procedures.

For professional assistance with current foreign-remittance reporting, visit our Form 145 and Form 146 Filing Services in India.

EzyBiz India Consulting LLP provides foreign-remittance tax advisory, withholding-tax review, DTAA analysis and Chartered Accountant certification assistance to Indian businesses, foreign subsidiaries, importers, investors and NRIs.

Contact our tax team at +91 98992 17778 or anil@ezybizindia.in.

What Are Form 15CA and Form 15CB?

Meaning and Purpose of Form 15CA

Form 15CA was an information declaration furnished by the person responsible for making specified payments to a non-resident, not being a company, or to a foreign company.

The form contained information relating to the payment, recipient, nature of remittance, taxability and withholding-tax particulars. It was furnished before the relevant remittance in accordance with the applicable reporting requirements.

Meaning and Purpose of Form 15CB

Form 15CB was an Accountant’s certificate issued by an eligible Chartered Accountant in prescribed circumstances.

The CA reviewed the underlying transaction, chargeability of income under Indian law, applicable DTAA provisions, relevant withholding-tax rates and supporting documentation before certifying the payment.

Difference Between Form 15CA and Form 15CB

The principal difference was the person responsible for the document. Form 15CA was furnished by the remitter, while Form 15CB was certified by a Chartered Accountant.

Form 15CB was not universally required for every Form 15CA filing or every payment exceeding Rs. 5 lakh.

Important Update – Forms 145 and 146 From April 2026

Form 145 Replaces Earlier Form 15CA

From 1 April 2026, the prescribed remittance declaration under the new income-tax framework is Form 145.

Form 145 distinguishes between taxable payments, payments supported by an Assessing Officer certificate, payments supported by CA certification and certain non-chargeable payments.

Read our Form 145 Filing Guide for current Part A, B, C and D requirements, exemptions and supporting documentation.

Form 146 Replaces Earlier Form 15CB

Form 146 is the new Accountant’s certificate for prescribed taxable remittances under the Income-tax Act, 2025.

The certificate supports the relevant Part C filing of Form 145 and is completed by an eligible Chartered Accountant.

For current certification requirements, see our Form 146 CA Certificate guide covering applicability, documents and fees.

What Happens to Earlier Form 15CA and 15CB Filings?

Forms 15CA and 15CB filed for qualifying remittances completed on or before 31 March 2026 continue to remain relevant under the earlier income-tax framework.

Where a historical liability is paid after 1 April 2026, fresh Forms 145 and 146 may be necessary before the remittance. The underlying taxability may also require examination of the law applicable to the relevant income period.

See our Form 145 and 146 vs Form 15CA and 15CB comparison for further details.

Legal Provisions Under the Earlier Income-tax Framework

Section 195 of the Income-tax Act, 1961

Section 195 governed deduction of tax from specified sums chargeable to income tax and payable to non-residents or foreign companies.

Section 195(6) provided for furnishing the prescribed information relating to such payments, subject to the applicable statutory framework.

Rule 37BB of the Income-tax Rules, 1962

Rule 37BB prescribed the reporting framework for specified payments to non-residents and foreign companies, including Form 15CA, Form 15CB and applicable exclusions.

The requirements varied according to whether the payment was chargeable to tax, the aggregate amount and the availability of relevant certificates.

Connection Between TDS and Foreign-Remittance Reporting

The obligation to deduct tax and the obligation to furnish remittance information were related but distinct requirements.

The remitter needed to assess chargeability and the applicable reporting provisions before determining whether Form 15CA and Form 15CB were required.

For earlier filing guidance, refer to the Income Tax Department’s Form 15CA User Manual.

Form 15CA Parts A, B, C and D – Applicability

Form 15CA Part A

Part A generally applied where the payment was chargeable to tax in India and the remittance or aggregate of relevant remittances did not exceed Rs. 5 lakh during the financial year.

Form 15CA Part B

Part B generally applied to taxable remittances exceeding Rs. 5 lakh during the financial year where an applicable Assessing Officer order or certificate had been obtained under section 195(2), section 195(3) or section 197.

Form 15CA Parts C and D

Part C generally applied where the relevant taxable remittance exceeded Rs. 5 lakh and the remitter obtained an Accountant’s certificate in Form 15CB.

Part D related to remittances not chargeable to tax in India, subject to the reporting exclusions prescribed under Rule 37BB.

Earlier Form 15CA Part	Principal applicability	Form 15CB required?
Part A	Taxable payment or aggregate up to Rs. 5 lakh	No
Part B	Taxable payment or aggregate exceeding Rs. 5 lakh with prescribed AO order/certificate	No separate CA certificate under this reporting route
Part C	Taxable payment or aggregate exceeding Rs. 5 lakh with Accountant’s certificate	Yes
Part D	Non-chargeable payment not excluded from reporting	No

The table explains the earlier Form 15CA/15CB framework. For current requirements, refer to the Form 145 Part A, B, C and D guide.

When Were Form 15CA and Form 15CB Mandatory?

Taxable Payments Up to Rs. 5 Lakh

Where a specified payment was chargeable to Indian income tax and the relevant aggregate did not exceed Rs. 5 lakh during the financial year, Part A of Form 15CA generally applied without Form 15CB certification.

Taxable Payments Exceeding Rs. 5 Lakh

For taxable payments exceeding the prescribed aggregate threshold, the remitter needed to determine whether the Assessing Officer certificate route or the Chartered Accountant certification route applied.

Where Part C was applicable, Form 15CB had to be filed before the remitter submitted Form 15CA Part C.

When Form 15CB Was Not Required

Form 15CB was generally unnecessary where Part A applied, where an eligible Assessing Officer certificate supported Part B, or where the payment was not chargeable to income tax in India.

The Rs. 5 lakh threshold alone did not determine all certification obligations.

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

Remittances Not Chargeable to Indian Income Tax

Where a payment was not chargeable to income tax in India, the earlier framework generally required examination of Form 15CA Part D and the applicable exceptions under Rule 37BB.

Non-taxability and exemption from filing were different questions.

Specified Rule 37BB Reporting Exclusions

Rule 37BB contained exclusions for certain non-chargeable remittances, including specified individual transfers and prescribed remittance-purpose categories.

The remitter needed to examine the exact prescribed conditions and actual purpose of payment before concluding that reporting was unnecessary.

Import of Goods and Other Non-Taxable Transactions

Ordinary payments for import of goods were not automatically chargeable to income tax in India merely because the supplier was located overseas.

However, mixed arrangements involving royalty, technical services, intellectual property or other taxable components could require further analysis.

Read our article on Form 15CB requirements for foreign purchase payments.

Documents Required for Form 15CA and Form 15CB

Details of the Indian Remitter

• Name, PAN and TAN, where applicable.
• Registered address and contact details.
• Residential status and legal status.
• Bank and authorised dealer information.
• Authorised signatory particulars.
• Relevant earlier remittances during the financial year.

Documents of the Foreign Recipient

• Name and complete address of the recipient.
• Recipient’s country of residence.
• Foreign tax identification details, where available.
• Tax Residency Certificate, where treaty relief was claimed.
• Form 10F and other applicable treaty information.
• Permanent establishment and beneficial ownership declarations where relevant.

Agreement, Invoice and Tax Documents

• Commercial invoice or payment request.
• Service, consultancy, purchase or licence agreement.
• Payment amount and currency.
• Nature and purpose of the remittance.
• Proposed remittance date.
• Domestic-law and DTAA taxability computation.
• Withholding-tax calculation, where applicable.
• Assessing Officer certificate or order, where relevant.

The precise document checklist depended on the applicable part of Form 15CA and the nature of payment.

How Form 15CA Was Filed Online

Accessing Form 15CA on the Income Tax Portal

Under the earlier electronic filing process, the remitter logged into the Income Tax e-Filing portal and accessed Form 15CA through the prescribed Income Tax Forms filing facility.

The user selected the applicable financial year and relevant Part A, B, C or D.

Entering Remittance and Withholding Information

The remitter entered the recipient’s particulars, payment details, applicable tax information and relevant supporting certificate details.

For Part C, a successfully filed Form 15CB acknowledgement was required before the remitter could complete the declaration.

Verification and Acknowledgement

The completed form was electronically verified using the prescribed method, including DSC or EVC as applicable.

The remitter retained the acknowledgement and supporting documentation for the authorised dealer bank and compliance records.

For historical portal guidance, see the official Form 15CA filing manual. For remittances from 1 April 2026, use the current Form 145 procedure instead.

How Form 15CB Was Certified by a Chartered Accountant

Assignment of the Certificate to the CA

Under the earlier portal process, the taxpayer assigned Form 15CB to an eligible Chartered Accountant registered on the Income Tax e-Filing portal.

The CA required the applicable registration and a valid registered Digital Signature Certificate.

Review of Taxability, DTAA and Withholding Tax

The Chartered Accountant examined the nature of payment, applicable domestic tax provisions, relevant DTAA treatment, withholding-tax rate and supporting evidence.

The certificate reflected the CA’s examination of the payment based on the facts and documents provided.

Submission of Form 15CB and Form 15CA Part C

The CA electronically submitted Form 15CB, and the remitter subsequently used its acknowledgement details to complete Form 15CA Part C.

The current corresponding process uses Form 146 followed by Form 145 Part C, where applicable.

For current certification assistance, visit our Form 146 CA Certificate guide.

TDS and DTAA Considerations for Foreign Payments

Determining Whether Income Was Chargeable in India

Before determining the reporting and withholding requirements, the remitter needed to establish whether the payment represented income chargeable to tax in India under the relevant provisions.

The transaction’s legal and commercial substance was more important than the fact that the payment was made to an overseas recipient.

Applying Double Taxation Avoidance Agreements

An applicable DTAA could affect the taxability or withholding rate for a payment where the foreign recipient satisfied the relevant treaty requirements.

Treaty relief required examining the relevant treaty article and the supporting documentation.

Tax Residency, Permanent Establishment and Beneficial Ownership

Depending on the nature of income, the CA could examine the Tax Residency Certificate, Form 10F, permanent establishment declarations, beneficial ownership and other treaty eligibility conditions.

These matters were relevant to the tax-certification process but did not independently determine every reporting obligation.

Common Foreign Payments Covered by the Earlier Forms

Royalty, Software and Technical Services

Foreign payments for intellectual property, software, technology licences and technical services could involve royalty or fees-for-technical-services questions.

The contract, applicable domestic law, treaty provisions and relevant judicial principles needed to be considered.

Professional Fees, Commission and Consultancy

Payments to overseas professionals, advisers, consultants and commission agents required examination according to the underlying services and the relevant income-tax and treaty provisions.

Such payments were not automatically subject to withholding tax merely because the recipient was outside India.

Interest, Dividends and Intragroup Payments

Interest, dividend payments, management charges, shared services and other intercompany remittances could involve withholding-tax, treaty and transfer pricing considerations.

Different payment categories could have different domestic and treaty tax consequences.

Form 15CA and Form 15CB for NRIs and Individuals

Repatriation of Bank Balances and Income

Individuals and NRIs seeking to remit funds overseas needed to examine the source of funds, the relevant income-tax position and applicable reporting exclusions.

FEMA and banking requirements were separate from income-tax reporting.

Property Sale Proceeds and Inherited Funds

Repatriation of Indian property sale proceeds or inherited funds could involve capital gains taxation, withholding-tax records, source-of-funds documentation and FEMA conditions.

Applicability of Form 15CA or 15CB depended on the transaction and the prescribed reporting framework.

Education, Medical and Personal Remittances

Specified personal remittances could qualify for reporting exclusions under the earlier Rule 37BB framework.

However, the prescribed purpose and conditions needed to be checked, and an exemption from income-tax reporting did not eliminate applicable bank or FEMA requirements.

Practical Examples of Form 15CA and Form 15CB

Example of a Taxable Payment Below Rs. 5 Lakh

An Indian company proposed to pay Rs. 3 lakh to an overseas consultant under the earlier framework. Assume the payment was chargeable to income tax in India and the relevant aggregate during the financial year did not exceed Rs. 5 lakh.

Form 15CA Part A generally applied, without a separate Form 15CB certificate.

Example of a Taxable Payment Exceeding Rs. 5 Lakh

An Indian business proposed a taxable foreign payment of Rs. 12 lakh and had not obtained the prescribed Assessing Officer certificate or order.

Where the earlier Part C conditions applied, a Chartered Accountant filed Form 15CB and the remitter subsequently furnished Form 15CA Part C.

Example of an Ordinary Import Payment

An Indian importer purchased ordinary trading goods from a foreign supplier and the amount was determined not to be chargeable to Indian income tax.

The remitter then needed to examine whether Form 15CA Part D applied or whether the transaction was covered by a relevant Rule 37BB reporting exclusion.

These examples explain historical requirements. For current payments, consult our Form 145 and Form 146 compliance services.

Common Filing Errors and Compliance Risks

Incorrect Classification of the Foreign Payment

Misidentifying the nature of income could result in an incorrect taxability assessment, withholding-tax rate or reporting position.

The invoice and agreement needed to be examined before classifying the remittance.

Incomplete Recipient and DTAA Documentation

Missing tax-residency documents, inaccurate recipient particulars or unsupported treaty positions could create difficulties in the certification and withholding-tax process.

Incorrect Reporting and Historical Penalties

Under the earlier Income-tax Act, 1961, section 271-I provided for a penalty of Rs. 1 lakh for specified failures to furnish remittance information or furnishing inaccurate information under section 195(6).

The applicable penalty provisions depended on the relevant default and governing law. Remitters were required to maintain accurate information and supporting records.

Frequently Asked Questions on Form 15CA and Form 15CB

Is Form 15CA or Form 15CB Required After 1 April 2026?

For relevant remittances made on or after 1 April 2026, the prescribed forms are Form 145 and Form 146 under the new income-tax framework.

Earlier Forms 15CA and 15CB remain relevant when examining applicable historical filings.

Was Form 15CB Mandatory for Every Foreign Remittance?

No. Form 15CB was required only for the prescribed CA-certification route. Other situations were covered by Part A, Part B, Part D or an applicable reporting exclusion.

Could Form 15CA Be Filed Without Form 15CB?

Yes. Under the earlier framework, a qualifying taxable payment within the prescribed Rs. 5 lakh threshold could generally be reported in Part A without Form 15CB.

What Is the Current Equivalent of Form 15CA and Form 15CB?

Form 145 is the current equivalent of Form 15CA, and Form 146 is the current equivalent of Form 15CB.

Does a Foreign Remittance Always Require TDS?

No. The withholding obligation depends on whether the payment is chargeable to income tax in India, the relevant legal provisions and available DTAA relief.

Can EzyBiz Assist With Current Remittance Filings?

Yes. EzyBiz India provides assistance with Form 145 filing, Form 146 Chartered Accountant certification, foreign-remittance taxability review and withholding-tax advisory.

Foreign Remittance Tax and CA Certification Services by EzyBiz India

Form 145 and Form 146 Filing Assistance

EzyBiz India Consulting LLP assists businesses and individuals with the current information-reporting and certification framework for applicable payments to non-residents and foreign companies.

Our services include reviewing the transaction, determining the correct form, collecting supporting documents and assisting with the prescribed filing process.

Withholding Tax and DTAA Advisory

Our team assists with domestic-law taxability, relevant treaty provisions, withholding-tax computations and review of supporting documents for foreign-remittance compliance.

We also provide international tax advisory relating to consultancy payments, royalties, software, dividends, interest and related-party transactions.

Contact Our Chartered Accountant Team

For an upcoming foreign remittance, share the payment amount, nature of transaction, recipient country, proposed payment date and relevant agreement or invoice.

Contact EzyBiz India at +91 98992 17778 or anil@ezybizindia.in for a transaction-specific professional quotation.

Contact Details

EzyBiz India Consulting LLP

306, 3rd Floor, Vishwa Sadan Building, District Centre, Janakpuri, New Delhi – 110058, India.

Mobile: +91 98992 17778

Email: anil@ezybizindia.in

WhatsApp: Chat with our team

Related Services and Supporting Guides

• Form 145 and Form 146 Filing Services in India
• Form 145 Filing – Parts A, B, C, D and Exemptions
• Form 146 CA Certificate – Documents and Filing
• Form 145 and 146 vs Form 15CA and 15CB
• FAQs on Form 15CA and Form 15CB
• Step-by-Step Guide to File Form 15CA and 15CB
• Form 15CB for Foreign Purchase Payments

Official External References

• Income Tax Department – Form 15CA FAQs
• Income Tax Department – Form 15CA User Manual
• Income Tax Department – Form 15CB User Manual
• Income Tax Department – Form 145 User Manual
• Income Tax Department – Form 146 User Manual
• Income Tax e-Filing Portal

Reviewed By: CA Anil Agrawal, Founder, EzyBiz India Consulting LLP.

Last Updated: October 2026

Disclaimer: This article explains the historical Form 15CA and Form 15CB reporting framework under the Income-tax Act, 1961 and the transition to Forms 145 and 146 under the Income-tax Act, 2025. The applicable requirements depend on the remittance date, nature and chargeability of income, relevant statutory provisions, DTAA conditions and supporting documentation. Remitters should obtain professional advice before determining withholding tax or completing overseas payments. The article does not constitute a transaction-specific tax opinion or Chartered Accountant certificate. Income-tax reporting does not replace applicable FEMA, RBI or bank requirements. Laws, rules and portal procedures may change.