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Form 15CA and 15CB for Foreign Remittance

Forms 15CA and 15CB are required when making certain foreign remittances, to ensure tax is deducted before money leaves India.

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August 20, 2026
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Last updated: September 2026Verified against: Government sources

Form 15CA and 15CB explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

Forms 15CA and 15CB are required when making certain foreign remittances, to ensure tax is deducted before money leaves India.

What each is

  • Form 15CA — a declaration by the remitter, filed online
  • Form 15CB — a certificate from a CA on the taxability and TDS of the remittance

When required

  • For taxable foreign remittances above the specified limit
  • 15CB (CA certificate) is generally needed above ₹5 lakh for taxable remittances

Process

The CA issues Form 15CB, then the remitter files Form 15CA online and shares both with the bank to process the remittance.

Frequently Asked Questions

What is Form 15CA?

An online declaration by the remitter for a foreign remittance.

What is Form 15CB?

A CA certificate on the taxability and TDS of the remittance.

When is Form 15CB required?

Generally for taxable remittances above ₹5 lakh.

Why are 15CA/15CB needed?

To ensure applicable tax is deducted before money is remitted abroad.

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Quick recapKey facts & short answers

Key Facts About Form 15CA and 15CB

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is Form 15CA?

An online declaration by the remitter for a foreign remittance.

What is Form 15CB?

A CA certificate on the taxability and TDS of the remittance.

Form 15CA and 15CB: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in fema are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions. TaxClue's experts regularly assist businesses across India with end-to-end fema support at transparent, affordable pricing. Timely compliance also improves your credibility with banks, investors and government authorities. Reviewing your obligations with a professional at least once a year keeps your business audit-ready and stress-free.

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in fema are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

An online declaration by the remitter for a foreign remittance.

A CA certificate on the taxability and TDS of the remittance.

Generally for taxable remittances above ₹5 lakh.

To ensure applicable tax is deducted before money is remitted abroad.

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