Sending money out of India to a non-resident usually involves a tax compliance step before the bank will process the transfer. Forms 15CA and 15CB exist so the department can verify that any tax due on the remittance has been considered. They sound technical, but the logic is straightforward once you see how they connect. Here's a plain guide to when each applies and what they do.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-15
Quick answer
When you remit money abroad, Forms 15CA and 15CB are how the tax department tracks whether tax has been deducted correctly. Here's when each is needed and how they fit together.
When a payment is made to a non-resident, India may have the right to tax that income, and tax may need to be withheld before the money leaves the country. Forms 15CA and 15CB are the mechanism for capturing and verifying this at the point of remittance. They give the authorities visibility into cross-border payments and confirm that the tax position has been examined. The bank handling your transfer will typically ask for them before releasing the funds.
Form 15CA is a declaration by the person making the remittance, filed online on the income-tax portal. In it you provide details of the payment, the recipient and the tax treatment applied. The form has different parts, and which part you complete depends on factors such as the amount being remitted, the nature of the payment, and whether the transaction is of a kind that requires the accountant's certificate. The form is filed before the remittance is made.
Form 15CB is a certificate issued by a chartered accountant. In it the CA certifies the details of the payment, the nature of the income, and the rate and amount of tax that ought to be withheld, taking into account the provisions of the Income-tax Act and any applicable tax treaty. It is essentially an independent professional verification that supports the declaration in Form 15CA. Where it is required, the 15CB is obtained first and its details feed into the relevant part of Form 15CA.
Not every foreign remittance needs both forms. Smaller payments, certain specified types of remittance, and transactions that are not chargeable to tax may require only a part of 15CA or may be exempt from the forms altogether. Larger taxable remittances generally require the accountant's certificate in 15CB alongside 15CA. Because the requirement turns on the amount and the nature of the payment, check the applicable category for your specific transaction rather than assuming.
The heart of these forms is the correct withholding rate, and that often depends on whether a tax treaty between India and the recipient's country applies and reduces the rate. Determining the right rate, gathering the recipient's documentation, and aligning the 15CB and 15CA takes some lead time, so start before you intend to remit. Errors here can mean over-withholding, a stalled transfer at the bank, or under-deduction that comes back to you later — so it is worth getting professional eyes on anything but the simplest payment.
No — it depends on the amount and the nature of the remittance. Smaller or specified payments and amounts not chargeable to tax may need only part of Form 15CA or none at all, while larger taxable remittances generally need the chartered accountant's certificate in Form 15CB alongside Form 15CA.
Form 15CB is a certificate issued by a chartered accountant , certifying the nature of the payment and the tax that should be withheld, taking into account the Income-tax Act and any applicable tax treaty. Its details then feed into the relevant part of your Form 15CA.
Form 15CA is filed online before the remittance is made , declaring the payment, the recipient and the tax treatment applied. Where Form 15CB is required, obtain that certificate first, because its details are carried into the corresponding part of Form 15CA.
Planning a payment abroad and unsure which forms you need? Write to the firm before you remit and we'll determine the correct withholding and prepare your 15CA and 15CB.