Before starting with Form 15CA and 15CB Filing — the compliance filings required for certain payments made to non-residents, to ensure applicable tax has been accounted for — it helps to have everything ready in advance. Here's the checklist relevant to businesses and individuals making payments abroad that fall within scope.
The Checklist
✓ Nature and purpose of the remittance
✓ Amount and currency of payment
✓ Applicable tax treaty position, if relevant
✓ Chartered Accountant certificate (Form 15CB), where required
✓ PAN of the remitter
✓ Bank details through which the remittance will be made
Why Preparation Matters
Missing or incomplete documentation is one of the most common reasons applications get delayed with the Income Tax Department's e-filing system for foreign remittances. Having this list ready before you begin can meaningfully speed up the process.
Once You Have Everything Ready
- Determine whether the remittance requires 15CA/15CB filing
- Obtain a CA certificate (Form 15CB) if applicable
- File Form 15CA on the income tax portal
- Provide the filed forms to the bank for processing the remittance
Need Help With This?
Leegal's team handles registration, compliance, and advisory work like this end-to-end, with transparent pricing and a dedicated point of contact throughout.
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