Understanding Form 15CA and 15CB Filing — the compliance filings required for certain payments made to non-residents, to ensure applicable tax has been accounted for — starts with knowing exactly what the process involves. Here's a step-by-step breakdown for businesses and individuals making payments abroad that fall within scope.
Step 1
Determine whether the remittance requires 15CA/15CB filing.
Step 2
Obtain a CA certificate (Form 15CB) if applicable.
Step 3
File Form 15CA on the income tax portal.
Step 4
Provide the filed forms to the bank for processing the remittance.
Documents to Keep Ready
Before starting, it helps to have these ready so the process moves without unnecessary back-and-forth:
- 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
What to Watch Out For
Assuming small remittances are automatically exempt without checking — this is one of the most frequent slip-ups at this stage, so it's worth double-checking before you proceed.
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