Form 15CA / 15CB in Patna

Local jurisdiction

Registrar (RoC)

RoC Patna — Maurya Lok Complex, Block-A, Western Wing, 4th Floor, Dak Bungalow Road, Patna – 800001

Jurisdictional HC

Patna High Court

GSTIN prefix

10 (Bihar)

Professional Tax

Bihar levies Professional Tax (max ₹2,500/year). Applicable to companies employing salaried staff.

Business hubs

Patliputra Industrial Area, Bihta, Fatuha, Digha, Bahadurpur

Patna is Bihar's capital and commercial nerve-centre — the seat of the RoC and Patna High Court, with a fast-growing trading, retail, and services economy.

Also in: Gaya Begusarai

Form 15CA is an online declaration the remitter files on the income-tax e-filing portal before sending money to a non-resident, and Form 15CB is a certificate from a Chartered Accountant on the taxability, TDS rate under Section 195 and DTAA benefit of that remittance. Under Rule 37BB, Form 15CB (and Part C of 15CA) is generally required when the remittance is taxable and exceeds ₹5 lakh in aggregate in the financial year. Both are completed before the bank processes the remittance.

₹5L

15CB threshold (Rule 37BB)Form 15CB and Part C of 15CA are generally required when the taxable remittance exceeds ₹5 lakh in aggregate in the financial year. Smaller or specified non-taxable remittances are exempt or need only Part D.

Understand It

What Is Form 15CA / 15CB?

A quick, plain-language explanation before the details.

In simple terms

Form 15CA / 15CB is the compliance you complete before remitting money to a non-resident: the remitter files Form 15CA (an online declaration) and, where required, obtains Form 15CB — a Chartered Accountant's certificate on the taxability and TDS of the payment.

Legally

The requirement flows from Section 195 of the Income-tax Act, 1961 (TDS on sums paid to non-residents chargeable to tax) read with Rule 37BB, which prescribes Form 15CA and, where the remittance is taxable and exceeds ₹5 lakh in aggregate in the year, the CA certificate in Form 15CB.

Governing authority

Both forms are filed on the income-tax e-filing portal (eportal.incometax.gov.in): the CA uploads Form 15CB and the remitter files and e-verifies Form 15CA, which the authorised dealer (AD) bank then requires before processing the outward remittance.

Validity

A 15CA/15CB is prepared for a specific remittance and is used by the bank for that transfer. Fresh forms are filed for each remittance, and a 15CB certificate supports Part C of the 15CA for that payment.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

Income-tax Act 1961

Key Provision

Sec 195 & Rule 37BB

Mode

100% Online

Authority

Income Tax Dept

Forms

15CA (A/B/C/D) + 15CB

15CB Issued By

Chartered Accountant

Filed

Before remittance

Legal & Regulatory Framework

Act

Income-tax Act, 1961

Key Provision

Section 195

Rule

Rule 37BB

Authority

Income Tax Dept

Portal

incometax.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Importers paying overseas suppliers for services, royalty, software or technical fees
Companies & LLPs remitting abroad for consultancy, commission or inter-company payments
Individuals sending money overseas where the payment is taxable
Buyers paying an NRI for property, rent or professional services
Firms paying royalty, licence fees or fees for technical services to non-resident vendors
Those sending education or travel remittances who must confirm 15CA Part D or 15CB

You may need this if

Your bank needs a 15CA acknowledgement (and 15CB) before releasing a foreign remittance
You are paying a non-resident a sum that may be chargeable to tax in India
The taxable remittance exceeds ₹5 lakh in aggregate in the financial year
You want to apply a lower DTAA (treaty) rate with TRC and Form 10F
You need to confirm the correct Section 195 withholding rate
You must route the payment through the right 15CA Part A/B/C/D

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Why It Matters

Why Form 15CA / 15CB is Important

Getting the remittance compliance right protects you from demand, interest and penalty, and stops your bank payment being held up. Here is why it matters.

01

Bank Won't Remit Without It

Authorised dealer banks require the 15CA acknowledgement (and 15CB where applicable) before releasing a foreign remittance.
02

Correct Section 195 TDS

The 15CB certificate fixes the right withholding rate on the payment, so you neither over-deduct nor face a short-deduction demand.
03

DTAA Benefit Applied

Where a tax treaty gives a lower rate, the CA applies it with TRC and Form 10F — reducing tax legitimately on the remittance.
04

Rule 37BB Compliance

Correct routing of Part A/B/C/D of 15CA and 15CB avoids errors on the ₹5 lakh threshold and the specified exempt-payment list.
05

Avoid Penalty

Non-furnishing or inaccurate 15CA/15CB can attract a penalty of ₹1,00,000 under the Income-tax Act — done right, you stay clear.
06

Clean Audit Trail

A CA-certified basis for taxability and rate protects the remitter if the payment is later questioned in assessment.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Importers paying overseas suppliers

Companies & LLPs remitting abroad

Individuals remitting taxable sums overseas

Buyers paying NRIs (property, rent, fees)

Royalty, software & technical-fee payers

Firms paying foreign commission or consultancy

Eligibility checklist

The payment is being made to a non-resident (individual, company or other person)
You have determined whether the sum is chargeable to tax in India
The remitter holds a valid PAN and the remittance bank details
The non-resident's name, address and (where available) PAN or TIN are on record
For a DTAA rate, the non-resident's TRC and an e-filed Form 10F are available
Filing is completed before the AD bank processes the remittance

End-to-End

Everything You Need. One Professional Team.

01

Consultation

Share the invoice, purpose and beneficiary details of the remittance.

02

Taxability & DTAA Review

CA determines chargeability, the Section 195 rate and any treaty benefit.

03

TRC & Form 10F

Guide and arrange the Tax Residency Certificate and e-filed Form 10F for the treaty rate.

04

Form 15CB Certificate

CA issues the 15CB certificate where Rule 37BB requires it.

05

Form 15CA Filing

File 15CA (correct Part A/B/C/D) and e-verify it on the income-tax portal.

06

Part Routing

Confirm whether Part A, B, C or D applies for your remittance and threshold.

07

Bank Coordination

Format the signed forms and acknowledgement for your AD bank.

08

Post-Service Support

30-day post-service support after the remittance is cleared.

No Ambiguity

What You’ll Receive

Taxability & DTAA analysis of the remittance

Section 195 TDS rate determination

CA-certified Form 15CB (where required)

Form 15CA filed on the income-tax portal

TRC & Form 10F guidance for treaty benefit

Correct Part A/B/C/D routing

Signed forms & acknowledgement for your bank

30-day post-service support

Checklist

What Documents Are Required for Form 15CA / 15CB?

Requirements depend on the remittance and whether a treaty rate is claimed. Keep clear scans (PDF/JPG) ready — everything is collected securely over WhatsApp or email, with no office visits.

Choose a document group

Remittance & Party

The payment and the parties

5 documents

Invoice or agreement for the remittance
Purpose / nature of the remittance (purpose code)
Amount and currency of the payment
Non-resident's name, address and (where available) PAN or TIN
Remitter's PAN and remittance bank details

Form 10F must be e-filed

To claim a lower DTAA rate, the non-resident's Tax Residency Certificate (TRC) is required and Form 10F must be filed electronically on the income-tax portal. Without these, TDS under Section 195 may apply at the higher domestic rate.

Section 206AA — no PAN

If the non-resident has no PAN, higher withholding may apply unless the Rule 37BC relaxation conditions (TRC, TIN, address, contact details) are met.

Which part applies?

Part A (taxable up to ₹5L), Part B (AO order under 195/197), Part C + 15CB (taxable above ₹5L) or Part D (not chargeable / specified exempt). We route it correctly to avoid bank rejection.

Filed before you remit

Both forms are completed before the remittance — the AD bank requires the 15CA acknowledgement, and 15CB where applicable, before releasing the payment.

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Step by Step

How Form 15CA / 15CB Filing Works (Step by Step)

The entire process is 100% online through the income-tax e-filing portal, with documents collected over WhatsApp/email and the acknowledgement handed to your bank.

01

Consultation

Share the invoice, purpose and beneficiary details of the remittance.

02

Taxability & DTAA Review

CA determines chargeability, the Section 195 rate and any treaty benefit.

03

Form 15CB Certificate

CA issues the 15CB certificate where Rule 37BB requires it.

04

File Form 15CA

15CA (Part A/B/C/D) is filed and e-verified on the income-tax portal.

05

Submit to Bank

Signed 15CA/15CB handed to your AD bank — remittance processed.

06

Support

Post-service support if the bank or the payment raises any query.

How Long It Takes

What Happens Before You Remit

Stage	Expected Time
Share details, taxability & DTAA review	Day 1–2
15CB certificate + 15CA filed & e-verified	Day 2
Forms submitted to AD bank — remittance released	Day 2–3

Both forms are completed before the remittance. TaxClue turns most 15CA/15CB requests around in 1–2 working days so your payment isn't held up. Complex remittances (multi-country, no-PAN, novel treaty positions) may take longer.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Before Remittance	15CB issued and 15CA filed & e-verified · Correct Part A/B/C/D confirmed · Forms handed to the AD bank
At Deduction	Deduct Section 195 TDS at the certified rate · Deposit the tax by the due date · Retain the challan for the remittance file
After Remittance	Report the TDS in the quarterly TDS return (27Q) · Issue Form 16A to the non-resident where applicable · Keep the TRC, Form 10F and 15CB on record
Per New Payment	File fresh 15CA/15CB for each remittance · Re-check taxability and treaty position · Refresh TRC / Form 10F if expired

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Work out whether the payment is chargeable to tax in India yourself
Determine the correct Section 195 withholding rate
Read the applicable DTAA article and apply the treaty rate
Arrange the TRC and e-file Form 10F for the non-resident
Route the remittance through the correct 15CA Part A/B/C/D
Obtain a valid 15CB certificate where Rule 37BB requires it
Risk demand, interest, penalty or a stalled bank remittance on errors

With TaxClue

CA gives a reasoned opinion on taxability, on record
Correct Section 195 rate determined for the payment
DTAA rate applied with TRC and e-filed Form 10F
TRC and Form 10F guided and arranged for the treaty rate
Correct Part A/B/C/D routing to avoid bank rejection
CA-issued 15CB and 15CA e-verified on the portal
Documents formatted for your AD bank — remittance cleared

Skip the guesswork.

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Avoid Delays

Common Mistakes That Delay Your Application

Remitting without filing 15CA (and 15CB where required)

Filing the wrong 15CA part, risking bank rejection

Treating a taxable remittance as non-taxable (wrong Part D)

Claiming a DTAA rate without TRC and e-filed Form 10F

Ignoring Section 206AA higher withholding when the payee has no PAN

Under-deducting Section 195 TDS and facing a short-deduction demand

Missing the ₹5 lakh aggregate threshold for 15CB

Preparing the forms after the remittance instead of before it

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What to Keep in Mind Around the Remittance

Before Remittance

15CB issued and 15CA filed & e-verified
Correct Part A/B/C/D confirmed
Forms handed to the AD bank

At Deduction

Deduct Section 195 TDS at the certified rate
Deposit the tax by the due date
Retain the challan for the remittance file

After Remittance

Report the TDS in the quarterly TDS return (27Q)
Issue Form 16A to the non-resident where applicable
Keep the TRC, Form 10F and 15CB on record

Per New Payment

File fresh 15CA/15CB for each remittance
Re-check taxability and treaty position
Refresh TRC / Form 10F if expired

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

A CA-certified Form 15CB is needed before the bank releases a taxable remittance above ₹5 lakh
Penalty of ₹1,00,000 for non-furnishing or inaccurate Form 15CA/15CB
Short or non-deduction under Section 195 leads to a demand plus interest under Section 201(1A)
Disallowance of the expense under Section 40(a)(i) for non-deduction on a foreign remittance
Higher withholding under Section 206AA where the non-resident has no PAN and Rule 37BC relief is not met

Latest Updates

Regulatory Updates 2025–26

2025: TDS returns are filed quarterly in Forms 24Q/26Q/27Q (and 27EQ for TCS); Form 16/16A is generated from TRACES after filing.
2025: The Income-tax Act, 2025 takes effect from 1 April 2026 (AY 2026-27), consolidating the TDS/TCS provisions.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep cross-border tax expertise handle your remittance.

02

End-to-End

From taxability review to bank submission — fully managed, with minimal effort from you.

03

Fast Turnaround

Most 15CA/15CB requests completed in 1–2 working days so your payment isn't held up.

04

100% Online

Everything over WhatsApp / email — no office visits ever required.

05

Transparent Fees

Fixed pricing quoted upfront — ₹0 hidden professional charges.

06

Bank-Ready Documents

Signed forms formatted for your AD bank, with post-service support included.

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your remittance
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

What is the difference between Form 15CA and Form 15CB?

Form 15CA is an online declaration the remitter files on the income-tax portal before remitting money to a non-resident. Form 15CB is a certificate from a Chartered Accountant confirming the nature of the payment, its taxability, the TDS rate under Section 195 and any DTAA benefit. Where 15CB is required, it is obtained first and then used to file Part C of 15CA.

When is Form 15CB (CA certificate) required?

Under Rule 37BB, Form 15CB and Part C of Form 15CA are generally required when the remittance is chargeable to tax in India and the aggregate of such remittances exceeds ₹5 lakh in the financial year. Small or specified non-taxable remittances are exempt or need only Part D.

Do I need 15CA/15CB for every foreign remittance?

No. If the remittance is not chargeable to tax in India, you may only need to file 15CA Part D, and certain payments on the specified exempt list under Rule 37BB need neither form. Taxable remittances up to ₹5 lakh use Part A, and those above ₹5 lakh use Part C with a 15CB certificate.

When must Form 15CA and 15CB be filed?

Both are completed before the remittance is made. Authorised dealer banks require the 15CA acknowledgement, and 15CB where applicable, before releasing a foreign payment, so the forms are prepared and filed ahead of the transfer.

What is Section 195 and how does it relate to these forms?

Section 195 of the Income-tax Act requires TDS on any sum paid to a non-resident that is chargeable to tax in India. The 15CB certificate establishes the correct Section 195 withholding rate, applying any lower rate available under the relevant Double Taxation Avoidance Agreement (DTAA).

How is a DTAA (treaty) benefit claimed on a remittance?

To apply a lower treaty rate, the non-resident's Tax Residency Certificate (TRC) is required and Form 10F must be filed electronically on the income-tax portal. The CA then applies the treaty rate in Form 15CB; without TRC and Form 10F, the higher domestic withholding rate may apply.

What are the parts of Form 15CA (Part A/B/C/D)?

Part A is for a taxable remittance up to ₹5 lakh in the financial year; Part B where an order or certificate from the Assessing Officer under Section 195/197 has been obtained; Part C for a taxable remittance above ₹5 lakh, which requires a 15CB certificate; and Part D where the remittance is not chargeable to tax or is on the specified exempt list.

What documents are needed for Form 15CA/15CB?

Typically the invoice or agreement, purpose of remittance, remitter's PAN and bank details, the non-resident's name, address and (where available) PAN or TIN, the TRC and Form 10F for treaty benefit, and details of the amount and currency. TaxClue collects these over WhatsApp or email.

What is the penalty for not filing or wrongly filing 15CA/15CB?

Failure to furnish, or furnishing inaccurate, Form 15CA/15CB can attract a penalty of ₹1,00,000 under the Income-tax Act. Separately, short or non-deduction under Section 195 can lead to a demand for the tax, interest under Section 201(1A) and possible disallowance of the expense under Section 40(a)(i).

Is 15CA/15CB required for import of goods payments?

Payments for the import of goods are covered by the Rule 37BB specified list of remittances that do not require Form 15CA/15CB. Many pure import-of-goods payments therefore need no filing, but the exemption is transaction-specific — where the remittance includes a taxable element (such as royalty, technical services or interest), 15CA (and 15CB, if taxable and above the ₹5 lakh aggregate threshold) is still required. TaxClue reviews each remittance to confirm.

Does the non-resident need a PAN to receive the remittance?

A PAN is not always required, but under Section 206AA the absence of a PAN can trigger higher withholding. The relaxation in Rule 37BC allows the treaty or lower rate without a PAN if the non-resident provides the TRC, a Tax Identification Number (or unique ID), address and contact details. TaxClue checks whether this relief applies.

Can 15CA be withdrawn if the remittance does not go through?

Yes. A filed Form 15CA can generally be withdrawn on the income-tax portal within the allowed window if the remittance is not made. TaxClue can assist with the withdrawal and, where needed, file a fresh 15CA/15CB for the revised remittance.

When is Form 15CA/15CB required for a foreign remittance?

Form 15CA is required for most remittances to a non-resident that are chargeable to tax in India. Form 15CB — the CA certificate — is generally required, along with Part C of 15CA, when the taxable remittance exceeds ₹5 lakh in aggregate in the financial year. Non-taxable or specified-list remittances need only Part D or no form at all.

Who can sign and certify Form 15CB?

Only a practising Chartered Accountant with a valid membership and a registered digital signature can issue Form 15CB. The CA examines the invoice, the nature of the payment, taxability under Section 195 and any DTAA benefit, then uploads and digitally signs the certificate on the income-tax portal before the remitter files Part C of 15CA.

What is Form 10F and why is it needed with 15CA/15CB?

Form 10F is a declaration by the non-resident containing details not fully covered in the Tax Residency Certificate (TRC) — status, nationality, tax identification number and address. It must be filed electronically on the income-tax portal to claim a lower DTAA rate; without a valid TRC and e-filed Form 10F, the higher domestic Section 195 rate may apply.

Is 15CA/15CB needed for remittances by an individual under LRS?

It depends on taxability. A personal remittance under the Liberalised Remittance Scheme that is not chargeable to tax in India — such as many education, medical or maintenance transfers — generally needs only Form 15CA Part D or falls on the specified exempt list. Where the payment is taxable in India, 15CA (and 15CB above the ₹5 lakh threshold) is still required.

Verify Everything

Official Sources & Legal References

Every regulatory detail on this page — thresholds, forms and provisions — is drawn from primary law and official government sources. Verify them directly:

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Document ChecklistRemittance, party and DTAA documents needed Income Tax Portal GuideFiling 15CA, 15CB and Form 10F online TDS/TCS Rate Chart FY 2026-27Section 195 withholding rates for non-resident payments Compliance GuideRule 37BB, DTAA and 15CA part routing explained Free Downloads LibraryTemplates, checklists & workbooks Free Legal DraftsReady-to-use draft formats All ResourcesGuides, calendars & checklists

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