Form 15CA and 15CB Filing comes up with a lot of questions, especially for businesses and individuals making payments abroad that fall within scope dealing with it for the first time. Here are clear answers to what we're asked most often.
Is 15CA/15CB required for every foreign payment?
No, certain categories are exempt, but many business payments abroad do require it.
Who certifies Form 15CB?
A practicing Chartered Accountant certifies the tax position for the remittance.
What happens if these forms aren't filed when required?
The bank may not process the remittance, or the payer could face compliance issues later.
Does a tax treaty change the filing requirement?
It can affect the tax rate applicable, but filing may still be required to document the position.
Still Have Questions?
Every business situation is a little different, and Form 15CA and 15CB Filing is no exception. If your case doesn't fit neatly into the questions above, it's worth getting a second opinion before proceeding.
What You'll Typically Need
- Nature and purpose of the remittance
- Amount and currency of payment
- Applicable tax treaty position, if relevant
- Chartered Accountant certificate (Form 15CB), where required
Need Help With This?
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