15CA -15CB FILING
| Basic | Advance |
|---|---|
| ✔ Form Filing | ✔ Form Filing |
| ✔ Professional Consultancy |
15CA -15CB Filing in India
In today’s globalized world, businesses and individuals in India often make payments to non-residents for various purposes such as professional services, royalties, interest, or investment returns. Under the Indian Income Tax Act, making foreign remittances requires strict compliance, including the filing of Form 15CA and, in certain cases, Form 15CB.
Filing Form 15CA and Form 15CB is mandatory for ensuring that taxes are correctly deducted and remitted when payments are made to foreign entities or individuals. These forms act as declarations and certifications that the applicable tax has been paid on the amount being remitted outside India.
At Bharat eFiling Point, we offer professional 15CA-15CB filing services in India to help businesses and individuals comply with this critical requirement. Our team of experienced tax consultants ensures that your filings are prepared accurately, submitted on time, and fully compliant with Indian tax laws.
What is Form 15CA and Form 15CB?
Form 15CA
Form 15CA is a declaration of remitter, stating that tax on the payment made to a non-resident has been deducted and paid as per Indian tax laws. It is filed online with the Income Tax Department before making the remittance.
Form 15CB
Form 15CB is a certificate issued by a Chartered Accountant (CA). It certifies that the remittance is chargeable to tax under the provisions of the Income Tax Act and that the appropriate tax has been deducted. It also verifies compliance with Double Taxation Avoidance Agreements (DTAA), if applicable.
Why is 15CA-15CB Filing Important?
Filing these forms is mandatory under Section 195 of the Income Tax Act. Banks in India cannot process foreign remittances without the proper submission of Form 15CA (and Form 15CB where applicable).
The primary purposes of this filing are:
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To ensure that tax due on foreign remittances is correctly deducted and paid.
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To enable the Income Tax Department to track foreign remittances.
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To prevent tax evasion on international transactions.
Key Scenarios Where 15CA-15CB Filing is Required
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Payments to foreign consultants or professionals.
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Royalty payments.
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Purchase of technical services.
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Commission payments to foreign agents.
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Interest payments to non-residents.
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Import of services.
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Dividend payments to foreign shareholders.
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Any other taxable foreign remittances.
Key Points for 15CA-15CB Filing
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Mandatory Filing: Required for all taxable foreign remittances.
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Tax Deduction: TDS must be deducted as per Section 195 before remittance.
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Bank Requirement: Banks require 15CA/15CB to process the transaction.
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DTAA Applicability: Proper review of DTAA benefits to avoid double taxation.
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Correct Reporting: Any incorrect or missed reporting can lead to penalties.
Advantages of Filing 15CA-15CB with Bharat eFiling Point
1. Professional Expertise
Our experienced tax consultants and CAs handle the entire process, ensuring that forms are accurately prepared and submitted.
2. Avoid Penalties
Non-compliance with 15CA/15CB filing requirements can result in penalties and legal issues. We help you avoid these risks.
3. End-to-End Service
From document collection to CA certification and filing, we manage the full process seamlessly for you.
4. Ensure Accurate Tax Deduction
We review the applicable tax rates and ensure correct deduction as per Indian tax laws and DTAA benefits.
5. Timely Filing
We ensure that your forms are filed well in advance to avoid delays in processing your foreign remittances.
6. Advisory Support
Our team provides advisory support on structuring payments and remittances to optimize tax outflows.
Documents Required for 15CA-15CB Filing
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PAN of the remitter.
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PAN of the recipient (if available).
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Agreement or invoice related to the foreign payment.
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Bank details for remittance.
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Purpose of remittance.
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Nature of transaction.
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Amount of remittance.
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TDS computation and payment challan.
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DTAA documents (if applicable).
15CA-15CB Filing in India is a critical compliance requirement when making payments to non-residents. Errors in this filing can lead to delays in remittances, penalties, or legal complications.
At Bharat eFiling Point, we provide hassle-free and reliable 15CA and 15CB filing services. Whether you are an individual remitting funds abroad or a business managing international payments, our team of experts ensures that your filings are accurate, timely, and fully compliant.
Contact us today to simplify your 15CA-15CB filing process and ensure peace of mind for your international transactions.
Documents Required For ITR-1 vs ITR-2 vs ITR-3 vs ITR-4 vs ITR-5 vs ITR-6 & ITR-7 Return Filing
| FEATURES | ITR-1 | ITR-2 | ITR-3 | ITR-4 | ITR-5 | ITR-6 | ITR-7 |
|---|---|---|---|---|---|---|---|
| DOCUMENTS | Form 16, Bank Statement, Details of Other Income, Home Loan Repayment Schedule, Rental Receipts, Donation Receipts, Insurance Payments, Mutual Fund Investments, Medical Bills, School / College Bills, Salary Slips | Form 16, Bank Statement, Details of Other Income, Home Loan Repayment Schedule, Rental Receipts, Donation Receipts, Insurance Payments, Mutual Fund Investments, Medical Bills, School / College Bills, Salary Slips | Form 16 / Salary Slips (in case of income from salary), Rental Agreement, if any, Proof of Rental Income if any, Proof of Investments to claim Tax Exemption, Form 26AS, Monthly Purchase Bill, Monthly Sales Bill, Sales Return Details, Purchase Return Details, Tax Paid Challans for GST, Day to day Administration expenses and General expenses details, Fixed Assets Invoice Copy (if Applicable), Investment details made by Cash, Investment details made through Bank, Proof of Source of Cash In-flow and Cash Out-flow, Outstanding receivables and payables, Bank Statement, Break-up of Bank Statement, Loan Details from bank, Proof of Foreign Income (if applicable), Details of Foreign Assets (if applicable). | Bank Statement, PAN Card, Aadhar Card, Aadhaar card of the authorized signatory | Monthly Purchase Bill, Monthly Sales Bill, Sales Return Details, Purchase Return Details, Tax Paid Challans for GST, From 26AS, Day to day Administration expenses and General expenses details, Rental Agreement (if applicable), Fixed Assets Invoice Copy (if Applicable), Investment details made by Cash, Investment details made through Bank, Proof of Source of Cash In-flow and Cash Out-flowk, Loan details from Bank or Third Party, Outstanding receivables and payables, Company's Pan and two DSCs, Details of Bank used for business transactions (Acct No, IFSC Code), Statement from Bank used for business transactions, Break-up of statement from Bank used for business transactions. | Monthly Purchase Bill, Monthly Sales Bill, Sales Return Details, Purchase Return Details, Tax Paid Challans for GST, From 26AS, Day to day Administration expenses and General expenses details, Rental Agreement (if applicable), Fixed Assets Invoice Copy (if Applicable), Investment details made by Cash, Investment details made through Bank, Proof of Source of Cash In-flow and Cash Out-flow, Loan details from Bank or Third Party, Outstanding receivables and payables, Company's Pan and two DSCs, Details of Bank used for business transactions (Acct No, IFSC Code), Statement from Bank used for business transactions, Break-up of statement from Bank used for business transactions. | Statement from Bank, Incorporation Certificate, Certificate of incorporation provided by the Foreign Government. |
| Registration Time | 7-9 working days | 7-9 working days | 7-9 working days | 7-9 working days |
Documents Required for 15CA -15CB Filing in India
To file Form 15CA and Form 15CB, the following documents are required:
- Form 10F: Duly filled by the authorized person of the remittee, certifying the rates and type of tax paid.
- Tax Residency Certificate: From the remittee, indicating their tax residency status.
- Certificate from the Remittee: Proving they do not have any permanent establishment within India, if the income is a business income and not chargeable to tax according to the Double Taxation Avoidance Agreement (DTAA).
- Details of Remitter: Including name, PAN, address, email ID, digital signature, bank details, etc..
- Details of Foreign Remittance: Including type of currency, amount of currency in Indian rupees, nature of remittance, and date of remittance.
- Details of Remittee: Including name of remittee, bank details, address, country of residence of remittee, etc..
- Additional Documents: Such as signed or self-attested Form 10F, Tax Residency Certificate, etc..
The documents required may vary depending on the nature of the remittance and the specific circumstances of the case. It is advisable to consult with a tax professional or the Income Tax Department for guidance on the specific documents required for a particular case.
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15CA -15CB Filing FAQ’s
What is Form 15CA and Form 15CB?
What types of documents are required while filing of Form No. 15CA?
Is it mandatory to file Form 15CB before the filing of Form No. 15CA (Part-C)?
What types of documents are required while filing Form No. 15CA?
What will happen in case of non-compliance with Form No. 15CA and Form No. 15CB?
Who can use Form 15CB?
Is it obligatory to furnish Form 15CB?
Can Filed Form 15CA form 15CB be revised or cancelled?
15CA -15CB Filing in State
Other Bharat eFiling Point – Tax Services
Why 15CA - 15CB Filing in India is Important
When making any payment to a non-resident or a foreign entity from India, proper tax compliance is essential. Two key forms involved in this process are Form 15CA and Form 15CB. Filing these forms is not just a regulatory formality — it plays a vital role in ensuring legal, tax-compliant cross-border transactions. Understanding why 15CA and 15CB filing in India is important will help you avoid penalties and facilitate smoother foreign remittances.
1. Legal Requirement under Indian Tax Law
The Income Tax Act, 1961, mandates the filing of Form 15CA for reporting payments made to non-residents. In certain cases, Form 15CB, a certificate from a Chartered Accountant, is also required. These forms serve as a declaration that the tax liability, if any, on the remittance has been appropriately considered. Not filing or incorrectly filing these forms is a violation of tax law and may attract penalties.
2. Helps Prevent Double Taxation
Filing Form 15CA and 15CB ensures that the provisions of the Double Taxation Avoidance Agreement (DTAA) between India and the recipient’s country are correctly applied. Proper filing helps avoid excessive tax deduction or unnecessary withholding of funds.
3. Facilitates Cross-Border Transactions
Banks in India require a valid Form 15CA and, where applicable, Form 15CB before processing foreign remittances. Timely and accurate filing ensures that your foreign payments are not delayed or blocked by compliance issues.
4. Transparency and Record Maintenance
Filing these forms provides a clear record to the Income Tax Department about foreign remittances made by individuals or businesses. It improves the transparency of transactions and ensures that the Indian tax authorities can track foreign exchange outflows properly.
5. Avoids Penal Consequences
Non-filing or incorrect filing of Form 15CA or Form 15CB can result in penalties under Section 271-I of the Income Tax Act. The penalty can be significant, making it crucial to comply fully with the filing requirements.
6. Helps Businesses Maintain Tax Compliance
For businesses engaged in international trade, payments to foreign vendors, or service imports, consistent and correct 15CA/15CB filing is an essential part of maintaining overall tax compliance. It also enhances credibility with both domestic tax authorities and foreign partners.
7. Required for Various Types of Payments
Form 15CA and Form 15CB may be required for various foreign payments such as:
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Import of services
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Interest payments
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Royalty and license fees
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Professional and technical fees
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Dividend payments
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Capital gains remittance
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Payments to foreign consultants
Being aware of and complying with filing requirements across these scenarios is critical for legal and smooth international transactions.
Whether you are an individual making a foreign investment or a business paying an overseas vendor, 15CA and 15CB filing plays a crucial role in ensuring that your international payments are fully compliant with Indian tax regulations. It protects you from penalties, ensures tax efficiency, and facilitates seamless cross-border transactions.
At Bharat eFiling Point, we offer expert assistance with 15CA – 15CB filing in India. Our experienced professionals ensure that your forms are filed accurately and on time, helping you maintain full compliance and avoid delays or penalties.
