What are Form 15CA and Form 15CB, and when are they required?
Category
Non-resident & Form 27Q
Answered by
A CA firm
Bottom line
Form 15CA is the remitter's online declaration for a foreign remittance, and Form 15CB is a CA's certificate on its taxability — 15CB is needed when a taxable remittance exceeds ₹5 lakh in the year.Form 15CA is an online declaration the remitter files before making a foreign remittance to a non-resident. Form 15CB is a certificate from a Chartered Accountant on the nature of the remittance, its taxability and the TDS/DTAA applied.
Broadly, Form 15CB (and Part C of 15CA) is required where the remittance is taxable and exceeds ₹5,00,000 in the financial year. Small or specified non-taxable remittances use the simpler parts of 15CA or are exempt.
General information for FY 2026-27 under the Income-tax Act 2025, not advice on your specific case. Verify against the latest law or ask a CA before acting.