Form 15CA and 15CB
Certification for payments sent abroad.
Reviewed by CA Hitendra Pal Singh· company law, tax and complianceLast reviewed
Before a bank remits money overseas — a foreign vendor, a royalty, a dividend to a foreign shareholder — the payer files Form 15CA, and above the threshold a Chartered Accountant certifies the tax position in Form 15CB.
What is included
- Withholding-tax and DTAA assessment
- Form 15CB certification
- Form 15CA filing
- Bank-ready copies
What we will need from you
- Invoice or agreement behind the payment
- Recipient’s tax residency certificate and Form 10F
- Remitter PAN and bank details
How long it takes
Typically 1–2 working days per remittance.
Timelines are typical, not guaranteed. Government processing times vary, and a query from the officer adds to them. We will tell you where yours stands.
Common questions
Is 15CB needed for every payment?
No. Small remittances and certain listed payments need only 15CA Part A or none at all. We confirm which part applies before filing.