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What is the 15CA & 15CB Certificate for Foreign Remittance in India?

If you are a foreign business operating in India or an Indian company making overseas payments, Form 15CA & 15CB Filing in India is mandatory for most cross‑border remittances. These forms are required by the Income Tax Department to ensure TDS compliance for international payments before any money leaves India.

Our Online Form 15CA/CB service ensures your remittance is legally cleared, tax‑compliant, and approved by your bank without delays.

Applicability of Form 15CA & 15CB Filing India

You must complete Form 15CA & 15CB filing in India before making most foreign payments such as royalty, technical fees, dividends, interest, or service charges. Banks will not process your outward remittance without these filings, making professional cross‑border remittance advisory in India essential.

Difference Between Form 15CA and 15CB

  • Form 15CA is filed online by the Indian remitter as a declaration of payment, taxability, and purpose of remittance.
  • Form 15CB is a 15CB certificate for foreign remittance issued by a Chartered Accountant who verifies:

 *  Whether the payment is taxable
 *    Whether TDS has been deducted correctly
 *    Whether DTAA documentation for 15CB filing has been properly applied

Together, these ensure full TDS compliance for international payments.

4 Scenarios You Should Know 

  •  Form 15CA (Part A): For taxable remittances below ₹5 lakh in a financial year. No Form 15CB required.
  • Form 15CA (Part B) + Form 15CB: For taxable remittances above ₹5 lakh. CA certification in Form 15CB is mandatory.
  • Form 15CA (Part C) + Form 15CB: For taxable remittances made in multiple payments that cumulatively cross ₹5 lakh. Form 15CB is required.
  • Form 15CA (Part D): For non-taxable remittances under the specified RBI list. No Form 15CB required.

Our Online Form 15CA/CB service ensures you select the correct part every time.

What You’ll Need to Prepare

  • PAN details of your Indian entity and foreign recipient
  • Nature and purpose of the transfer (contract/invoice)
  • Amount, currency, and recipient country
  • DTAA documentation for 15CB filing – TRC, Form 10F, No‑PE declaration
  • CA details for issuing the 15CB certificate for foreign remittance

Most Foreign Companies Face These Challenges Handling Foreign Remittance in India

Bank and CA not aligned leading to delays and confusion.

No clarity on which DTAA rule or article applies to the payment.

Missing TRC, 10F, or incorrect supporting documentation.

Errors in Form 15CA or 15CB or selecting the wrong section.

Currency conversion issues or tax rate mismatches.

Last-minute document requests causing back-and-forth with teams.

Book a 1:1 Meeting With Experts From
MAG

The #1 Choice for Cross-Border Remittance Advisory in India

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Hear From Those Foreign Companies Who Trusted MAG for Their Compliance

Why MAG Is the #1 Choice for 1,000+ Foreign Companies Running in India

Others MAG
❌ Only give Form 15CB and leave you to deal with the bank ✅ Handle everything end-to-end including TDS advice, 15CB, 15CA, and bank follow-up
❌ Apply default 10% or 20% rate without checking DTAA ✅ Apply correct TDS rate based on DTAA, income type, and declarations
❌ Don’t explain which RBI purpose code to use ✅ Identify the right RBI code and take care of TRC, FIRC, and No PE declaration
❌ No help with the bank so you get stuck during compliance checks ✅ Coordinate directly with your AD bank to ensure smooth clearance
❌ Take 5 to 7 days even when timelines are tight ✅ Complete urgent filings within 24 to 48 hours if needed
❌ Expect you to draft emails and explain the filing to the bank ✅ Provide ready-to-send emails and covering letters for the bank submission

Get 100% clarity with 15CA/CB Filing Guide

Make Tax-Compliant Remittances from India — Without Delays, Notices, or Over-Deduction

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General frequently asked questions

They are mandatory compliance forms for TDS compliance for international payments and Form 15CA & 15CB filing India is required before banks release foreign remittances.

The Indian payer files Form 15CA. The CA issues the 15CB certificate for foreign remittance.

When taxable remittance exceeds ₹5 lakh. We assess each case under cross‑border remittance advisory India.

Invoice, remittance purpose, TRC, Form 10F, No‑PE declaration, PAN and bank details — all part of DTAA documentation for 15CB filing.

Usually 1–2 working days using our Online Form 15CA/CB service.

Yes. With proper DTAA documentation for 15CB filing, we can apply lower or nil TDS.

Yes. Our cross‑border remittance advisory India team liaises with your AD Bank for clearance.

Penalties up to ₹1 lakh, bank blockage, and tax scrutiny.

Yes. Every remittance requires fresh Form 15CA & 15CB filing India.

Yes — signed 15CB certificate for foreign remittance, Form 15CA acknowledgment, and a complete digital file.

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