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All due dates
30 SEPTax Audit Report · Form 3CA/3CB · AY 2026-27in 5 days
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 12 days
11 OCTGSTR-1 · Outward supplies · Sep 2026in 16 days
15 OCTPF & ESI · Contributions · Sep 2026in 20 days
20 OCTGSTR-3B · Summary return · Sep 2026in 25 days
30 OCTAOC-4 · Financial statements · FY 2025-26in 35 days
31 OCTITR filing · Audit cases · AY 2026-27in 36 days
29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 65 days
Coming soon · not offered yet
Form 15CA / 15CB
Before money is sent abroad, the remitter files an online declaration (Form 15CA) and, for taxable remittances above the limit, gets a chartered accountant's certificate (Form 15CB) on the tax withheld. Banks will not release the remittance without them.
- Issued by
- Income Tax Department
- Law
- The Income-tax Act and Rules — withholding on payments to non-residents
- Where to apply
- incometax.gov.in
TaxClue does not handle this service. It is on the checklist because many of our clients need it. Raise a request and we will try to connect you with someone who can do it, where possible.
How Form 15CA / 15CB works
The usual picture. Procedures, fees and forms differ by state and authority — always check the current rules before you apply.
Who needs it
- NRIs repatriating sale proceeds, rent or other Indian income
- Businesses paying foreign vendors, royalties or fees for technical services
- Anyone sending a remittance the bank classifies as taxable
Documents usually asked for
- Invoice or agreement for the payment
- Details of the remitter, the payee and the bank
- Tax residency certificate and Form 10F of the payee (to apply a tax treaty)
- Proof of tax paid, for repatriation of NRI income
The process
- Work out whether the payment is taxable in India and at what rate
- CA certifies Form 15CB where required
- Remitter files Form 15CA online
- Submit the acknowledgement to the bank with Form A2
What we can do today
The other registrations the same businesses need — these we handle end to end.
Registrations we handle
Often needed alongside Form 15CA / 15CB.
Read more
Our own write-ups on the subject.