{"id":4641,"date":"2021-06-05T07:31:39","date_gmt":"2021-06-05T07:31:39","guid":{"rendered":"https:\/\/www.kanakkupillai.com\/new-learn?p=4641"},"modified":"2025-06-24T17:17:21","modified_gmt":"2025-06-24T11:47:21","slug":"when-to-file-form-15ca-form-15cb","status":"publish","type":"post","link":"https:\/\/www.kanakkupillai.com\/learn\/when-to-file-form-15ca-form-15cb\/","title":{"rendered":"When To File Form 15CA, Form 15CB"},"content":{"rendered":"<p>As per\u00a0Section 195 of Income tax Act, 1961, every person liable for making a payment to non-residents shall deduct TDS from the payments made to non-residents if such sum is chargeable to Income tax then the withholding tax need to be deducted and form 15CA and 15CB are the declaration for the same.<\/p>\n<p>The purpose of the forms is to collect taxes at the stage when the remittance is made\u00a0as it may not be possible to recover the tax at a later stage from the non-residents.<\/p>\n<p>A person making the remittance (a payment) to a Non-Resident or a Foreign Company has to submit form 15CA. This form is submitted online.<\/p>\n<p>The <u><a href=\"https:\/\/www.kanakkupillai.com\/income-tax-return-filing\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">income tax return filing<\/span> <\/strong><\/a><\/u>has revised the rules relating to the preparation & submission of Form 15CA and Form 15CB.<\/p>\n<h2><strong>Applicability:<\/strong><\/h2>\n<p><strong>Form 15CA\u00a0<\/strong>is a declaration by any person intending to make a remittance:<\/p>\n<ul>\n<li>To a non-resident or a foreign company (irrespective of whether remittance is subject to tax)<\/li>\n<li>By a remitter who can be a resident \/non-resident\/ domestic company\/foreign company<\/li>\n<li>When income accrues\/ arises\/is received or is deemed to accrue\/ arise\/be received in India (Section 5 of the Income Tax Act).<\/li>\n<\/ul>\n<p><strong>Form 15CB<\/strong>\u00a0 is a certificate required to be filed by the Chartered Accountant when remittance is made<\/p>\n<ul>\n<li>to a non-resident or foreign company is taxable, and<\/li>\n<li>The payment exceeds Rs. 5,00,000\/-; and<\/li>\n<li>When the order\/ certificate has not been received from the Assessing Officer (AO).<\/li>\n<\/ul>\n<h3><strong>Non \u2013 Non-Applicability of Form 15CA:<\/strong><\/h3>\n<ul>\n<li>When the remittance is made as per the specified list of payments in Rule 37BB of the Income Tax Rules.<br \/>\nNot applicable to an individual who does not require RBI approval as per Section 5 of the Foreign Exchange Management Act, 1999.<\/li>\n<\/ul>\n<h3><strong>Non \u2013 Non-Applicability of Form 15CB:<\/strong><\/h3>\n<ul>\n<li>When the remittance is not taxable.<\/li>\n<li>If the income is taxable in the country of residence of the remittee.<\/li>\n<li>When the aggregate of remittances during the financial year does not exceed Rs. 5,00,000.<\/li>\n<\/ul>\n<h3><strong>Rule 37BB<\/strong><\/h3>\n<table width=\"359\">\n<tbody>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>Indian investment abroad -in equity capital (shares)<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Indian investment abroad -in debt securities<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Indian investment abroad in branches and wholly owned subsidiaries<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Indian investment abroad -in subsidiaries and associates<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Indian investment abroad -in real estate<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>Loans extended to Non-Residents<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>Advance payment against imports<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>Payment towards the imports-settlement of the invoice<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>Imports by diplomatic missions<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>Intermediary trade<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>Imports below Rs.5,00,000-(For use by ECD offices)<\/td>\n<\/tr>\n<tr>\n<td>12<\/td>\n<td>Payment for the operating expenses of Indian shipping companies operating abroad.<\/td>\n<\/tr>\n<tr>\n<td>13<\/td>\n<td>Operating expenses of Indian airline companies operating abroad<\/td>\n<\/tr>\n<tr>\n<td>14<\/td>\n<td>Booking of passages abroad -Airline companies<\/td>\n<\/tr>\n<tr>\n<td>15<\/td>\n<td>Remittance towards business travel.<\/td>\n<\/tr>\n<tr>\n<td>16<\/td>\n<td>Travel under basic travel quota (BTQ)<\/td>\n<\/tr>\n<tr>\n<td>17<\/td>\n<td>Travel for pilgrimage<\/td>\n<\/tr>\n<tr>\n<td>18<\/td>\n<td>Travel for medical treatment<\/td>\n<\/tr>\n<tr>\n<td>19<\/td>\n<td>Travel for education (including fees, hostel expenses, etc.)<\/td>\n<\/tr>\n<tr>\n<td>20<\/td>\n<td>Postal Services<\/td>\n<\/tr>\n<tr>\n<td>21<\/td>\n<td>Construction of projects abroad by Indian companies, including the import of goods at the project site<\/td>\n<\/tr>\n<tr>\n<td>22<\/td>\n<td>Freight insurance \u2013 relating to the import and export of goods<\/td>\n<\/tr>\n<tr>\n<td>23<\/td>\n<td>Payments for the maintenance of offices abroad<\/td>\n<\/tr>\n<tr>\n<td>24<\/td>\n<td>Maintenance of Indian embassies abroad<\/td>\n<\/tr>\n<tr>\n<td>25<\/td>\n<td>Remittances by foreign embassies in India<\/td>\n<\/tr>\n<tr>\n<td>26<\/td>\n<td>Remittance by non-residents towards family maintenance and savings<\/td>\n<\/tr>\n<tr>\n<td>27<\/td>\n<td>Remittance towards personal gifts and donations<\/td>\n<\/tr>\n<tr>\n<td>28<\/td>\n<td>Remittance towards donations to religious and charitable institutions abroad<\/td>\n<\/tr>\n<tr>\n<td>29<\/td>\n<td>Remittance towards grants and donations to other Governments and charitable institutions established by the Governments.<\/td>\n<\/tr>\n<tr>\n<td>30<\/td>\n<td>Contributions or donations by the Government to international institutions<\/td>\n<\/tr>\n<tr>\n<td>31<\/td>\n<td>Remittance towards payment or refund of taxes.<\/td>\n<\/tr>\n<tr>\n<td>32<\/td>\n<td>Refunds or rebates, or reduction in invoice value on account of exports<\/td>\n<\/tr>\n<tr>\n<td>33<\/td>\n<td>Payments by residents for international bidding.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Various parts of Form 15CA<\/h2>\n<p>Part A \u2013\u00a0Section A of Form 15CA is filled in by the remitter when the payment or the total sum of the payment extended by the remitter to NRI recipient during a particular Financial Year is Rs. 5 Lakhs or less.<\/p>\n<p>Part B \u2013 Section B of Form 15CA is in the role when such payments are more than Rs. 5 Lakhs. Information is entered by the filer in Section B after acquiring a certificate from the Assessing Officer (valid under Section 197) or the order from the Assessing Officer (valid under sub-section (2) or sub-section (3) of Section 195).<\/p>\n<p>Part C \u2013 If such payments made during a particular FY exceed Rs. 5 Lakhs, the<span style=\"color: #333333;\"> tax rates and income tax exemptions<\/span> information has to be entered in Section C of Form 15CA after acquiring the Tax Determination Certificate or Form 15CB from authorized CA (valid under sub-section (2) of section 288).<\/p>\n<p>Part D \u2013\u00a0Payments made by the remitter during a particular FY which is not referred to in sub-section 37BB or in other words is not taxable under law, the information related to such payments is to be entered in Section D of Form 15CA.<\/p>\n<h2>Guidelines for filing Form 15CA<\/h2>\n<p>Form 15CA is available online on the government\u2019s official income tax portal. The form is electronically submitted.<\/p>\n<p>Here is the step-wise guidance to file Form 15CA:<\/p>\n<p>Step 1: Log in to the official E-filing portal at https:\/\/incometaxindiaefiling.gov.in\/ by using the valid credentials.<br \/>\nStep 2\u2013\u00a0Select \u201d E-file\u201d from the menu and then click on Income Tax Forms.<br \/>\nStep 3\u2013 The taxpayer\u2019s PAN details are pre-filled. Choose \u201cForm 15CA\u201d<br \/>\nStep 4\u2013 Select your required section from \u201cSelect a relevant part from the dropdown \u201c<br \/>\nStep 5\u2013 Fill in the selected part among the four parts of Form 15CA and click on the \u201csubmit\u201d button.<br \/>\nStep 6\u2013 Fill in the details in the verification portion of the respective part of Form 15CA.<\/p>\n<p>Please Note\u2013\u00a0 Form 15CB needs to be uploaded before you fill Part C of Form 15CA as the acknowledgment number of Form 15CB is required while filing the respective part.<\/p>\n<p>Once the form is successfully filled out, a notification \u201csuccessfully submitted\u201d will appear, and a confirmation email will be sent to the registered email account.<\/p>\n<h2>Form 15CB<\/h2>\n<p>Form 15CB liability can be ascertained and certified by obtaining the Certificate from a Chartered Accountant in Form No. 15CB.<\/p>\n<p>This certificate has been prescribed under Section 195(6) of the Income-tax Act and is an alternate option for obtaining Tax clearance apart from a Certificate from the Assessing Officer.<\/p>\n<h3><strong>Chartered Accountants can fill in Form 15CB through the procedure below:<\/strong><\/h3>\n<p>Step 1: In the Income-tax portal, click on the \u201cDownloads\u201d tab.<br \/>\nStep 2: Select the required \u201cForms (Other than <a href=\"https:\/\/www.kanakkupillai.com\/income-tax-return-filing\">ITR<\/a>)\u201d<br \/>\nStep 3: Create the XML file using the Excel\/Java chosen utility.<br \/>\nStep 4: Log in to the account( CA ACCOUNT) on the e-filing portal and click on the \u201ce-File\u201d tab. Select \u201cUpload Form\u201d from the drop-down menu.<br \/>\nStep 5: Fill in the PAN\/TAN details of the assessee, PAN of C.A., select \u201cForm Name\u201d as \u201c15CB\u201c, and \u201cFiling Type\u201d as \u201cOriginal\u201d. Press \u2018submit\u2019<\/p>\n<p>As soon as you press the submit button success notification pop up ,and email will besent to registered email ID.<\/p>\n<p>Note: A <a href=\"https:\/\/www.kanakkupillai.com\/digital-signature-certificate\">Digital Signature\u00a0<\/a><span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\"><a href=\"https:\/\/www.kanakkupillai.com\/digital-signature-certificate\" target=\"_blank\" rel=\"noopener\">Certificate\u00a0<\/a>is <\/span>a crucial document while filing Form 15CB<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As per\u00a0Section 195 of Income tax Act, 1961, every person liable for making a payment to non-residents shall deduct TDS from the&#8230;<\/p>\n","protected":false},"author":1,"featured_media":9177,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[11,16],"tags":[],"class_list":{"0":"post-4641","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-income-tax-return","8":"category-taxation"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.1 (Yoast SEO v27.7) - 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