📋 Form 15CA / 15CB Filing — TAXAJ
CA certificate, remittance compliance, FEMA, NRI payments
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Form 15CA / 15CB
Eligibility Checker
Foreign Remittance · NRI Payments · Import Transactions
Instantly check whether your foreign remittance requires Form 15CA (online declaration) and/or Form 15CB (CA certificate). Covers all 33 exempt purposes under Rule 37BB, Part A/B/C/D determination, and TDS compliance for importers, NRI payments, and outward remittances.
Check Whether Your Remittance Needs Form 15CA and/or 15CB
Answer the questions below — the checker will tell you exactly which form(s) you need, which Part of Form 15CA applies, whether a CA certificate (15CB) is required, and your next steps before going to the bank.
📋 Form 15CA / 15CB Eligibility Checker
Rule 37BB · Section 195 · Income Tax Act 1961 · Updated for FY 2025-26
📌 TAXAJ CAs file Form 15CA online and issue Form 15CB certificates for all types of foreign remittances — imports, NRI payments, software, services, royalty, interest. Fast turnaround, competitive fees.
⚠️ This checker provides general guidance based on Rule 37BB and standard interpretations. Actual taxability depends on specific transaction facts, DTAA provisions, and recipient's residency status. Always consult a CA before remitting large amounts.
Form 15CA — Part A, B, C, D: Which Part Applies to You?
Form 15CA has 4 parts depending on the amount, taxability, and whether a CA certificate (Form 15CB) is obtained. The bank requires the correct part before processing the remittance.
Amount ≤ ₹5 Lakh
Remittance does not exceed ₹5 lakh in aggregate during the financial year. Taxable or not — Part A applies regardless. No Form 15CB (CA certificate) required. Filed online on the income tax portal.
Amount > ₹5L — Order Obtained
Remittance exceeds ₹5 lakh AND an order or certificate from an Assessing Officer under Section 195(2)/(3) or Section 197 has been obtained. No Form 15CB required. AO order reference cited.
Amount > ₹5L — Taxable, No AO Order
Remittance exceeds ₹5 lakh, is chargeable to tax in India, and no AO order is obtained. Form 15CB (CA certificate) is REQUIRED before filing Part C. This is the most common scenario for service payments, royalties, interest, etc.
Exempt Remittances
Remittance is of a nature not chargeable to tax in India AND exceeds ₹5 lakh. Examples: import of goods, personal travel, dividends from Indian companies. No Form 15CB required. Declaratory in nature.
33 Remittance Purposes Exempt from Form 15CA / 15CB (Rule 37BB)
The following 33 types of remittances (as specified in Rule 37BB of the Income Tax Rules) do NOT require Form 15CA or Form 15CB. Banks can process these without these forms — though they may ask for a declaration of purpose.
| # | Purpose | Common Examples | Status |
|---|---|---|---|
| 1 | Import of goods | Raw materials, machinery, merchandise imports | Exempt |
| 2 | Personal travel | International tourism, holiday travel, visa fees | Exempt |
| 3 | Business travel | Reimbursement of actual travel expenses | Exempt |
| 4 | Education — own or family | Tuition fees, hostel, living expenses abroad | Exempt |
| 5 | Medical treatment abroad | Hospital bills, doctor fees, medical equipment | Exempt |
| 6 | Maintenance of relatives abroad | Regular maintenance to son/daughter/spouse abroad | Exempt |
| 7 | Embassy / UN agency payments | Fees to foreign embassies, UN bodies | Exempt |
| 8 | Repatriation of surplus funds | Closure of foreign branch / office | Exempt |
| 9 | Salary to NRI employee | Salary, allowances for services rendered in India | Exempt |
| 10 | Interest on NRE/FCNR accounts | Bank interest credit to NRE/FCNR accounts | Exempt |
| 11 | Dividend from Indian company | Dividend payment to NRI shareholders | Exempt |
| 12 | Subscription to foreign publications | Magazine, newspaper, journal subscriptions | Exempt |
| 13 | Membership fees to foreign bodies | Professional body memberships, association fees | Exempt |
| 14 | Payments under RBI approved schemes | ADR/GDR payments, ECB payments per RBI guidelines | Exempt |
| 15–33 | Other specified purposes | Insurance premia, royalty under pre-1997 Govt agreements, FII remittances, mutual fund repurchases, tax collected at source on LRS, etc. | Exempt |
Full list of all 33 purposes available in Appendix II to Rule 37BB. Consult TAXAJ for specific purpose verification.
Form 15CA & 15CB — 6 Things Every Remitter Must Know
🌐 Who Must File Form 15CA?
Any person responsible for making a foreign remittance that is taxable in India must file Form 15CA. This includes: companies paying software fees, royalties, interest, management fees abroad; individuals sending maintenance to relatives; importers paying for services (not goods); NRIs repatriating from NRO accounts. Banks will not process the wire transfer without Form 15CA (where applicable).
📋 Who Issues Form 15CB?
Form 15CB is a certificate issued exclusively by a Chartered Accountant. It certifies that: (1) TDS has been correctly deducted at the applicable rate (domestic or DTAA), (2) the payment is chargeable to tax under the Income Tax Act, (3) the remitter has complied with all TDS obligations. Required only for Part C of Form 15CA — remittances above ₹5L that are taxable and for which no AO order is obtained.
💰 TDS on Foreign Payments — Section 195
Section 195 requires TDS deduction on any sum payable to a non-resident that is chargeable to tax in India — regardless of the amount. Rate is the higher of: (a) applicable DTAA rate, or (b) domestic tax rate under the IT Act. NRIs must provide Tax Residency Certificate (TRC) to claim DTAA benefit. Without TRC, higher domestic rate applies. DTAA rates are typically 10–15% for royalties, 10% for technical services.
⏰ Timing — File Before Remittance
Form 15CA must be filed before making the remittance — the bank will not process without it (where applicable). For Part C, Form 15CB must be obtained from CA before filing Form 15CA. Sequence: (1) Get Form 15CB from CA → (2) File Form 15CA Part C online → (3) Submit printout to bank → (4) Bank processes remittance. The entire process typically takes 2–5 working days.
🔄 NRO Account Repatriation
NRIs repatriating funds from NRO accounts require Form 15CA (Part C) + Form 15CB for amounts exceeding USD 1 million per year (the RBI repatriation limit). The CA certifies that taxes have been paid on the NRO funds. Additionally, a CA certificate in prescribed format (as per RBI circular) confirming tax compliance is needed. TAXAJ handles end-to-end NRO repatriation filings.
⚠️ Penalty for Non-Compliance
Failure to file Form 15CA where required attracts penalty of ₹1 lakh under Section 271-I of the Income Tax Act. Additionally, failure to deduct TDS under Section 195 makes the remitter liable for TDS amount + interest at 1% per month (non-deduction) or 1.5% per month (deducted but not deposited) + penalty equal to TDS amount. Banks bear no liability if you provide a wrong declaration — the remitter is fully responsible.
Form 15CA / 15CB — Frequently Asked Questions
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Form 15CA / 15CB Filing Help from TAXAJ
TAXAJ CAs issue Form 15CB certificates and file Form 15CA for all types of outward remittances — imports, NRI payments, software, royalties, interest, and repatriation. Fast, accurate, competitively priced.