What is Form 15CA and 15CB?
Form 15CA is a declaration a resident files online, on the income tax e-filing portal, before paying a non-resident or a foreign company. It states whether tax under Section 195 of the Income-tax Act is deductible on that payment, and if so, how much.
Form 15CB is a certificate from a Chartered Accountant (CA) that verifies the taxability of the remittance, the correct TDS rate, and any relief available under a Double Taxation Avoidance Agreement (DTAA).
- Form 15CA: the remitter's online self-declaration, filed on the e-filing portal before paying a non-resident.
- Form 15CB: a CA's certificate confirming taxability, TDS rate and DTAA relief, required only when the taxable remittance exceeds ₹5 lakh in a financial year.
- Direction: both forms apply to money leaving India; receiving export proceeds sits on the tax on inward remittances to India track instead, evidenced by a FIRA and purpose code.
- New names: from 1 April 2026, Form 15CA becomes Form 145 and Form 15CB becomes Form 146 under the Income-tax Act 2025.
Put simply, Form 15CA is the remitter's self-declaration and Form 15CB is the CA's supporting certificate. You need Form 15CB (before Part C of Form 15CA) only when the taxable part of your foreign remittance exceeds ₹5 lakh in a financial year.
Below that, or where the payment is not chargeable to tax, a CA certificate is not required.
Both forms apply to money going out of India. If you are receiving export proceeds into India, these forms are not yours to file (more on that direction split below).
Note, as of July 2026: under the Income-tax Act 2025, Form 15CA has been renamed Form 145 and Form 15CB renamed Form 146, with effect from 1 April 2026.
The Income Tax Department documents this in its Form 145 FAQ on incometaxindia.gov.in ("Form No. 145 (Earlier Form No. 15CA)").
The parts, the ₹5 lakh rule and who signs what all carry over, so the framework below still applies. Because on-portal rollouts can lag the statutory date, confirm the current filing steps with a CA. This is not tax advice.
What is the difference between Form 15CA and 15CB?
The difference between 15CA and 15CB comes down to who fills it and when. One is your declaration; the other is a professional's sign-off that supports it for larger taxable payments.
| Feature | Form 15CA | Form 15CB |
|---|---|---|
| Who files it | The resident remitter (payer) | A Chartered Accountant |
| What it is | Online declaration of the remittance and TDS position | Certificate verifying taxability, rate and DTAA treatment |
| When required | For most reportable payments to a non-resident | Only when the taxable remittance exceeds ₹5 lakh in a year |
| Sequence | Filed on the e-filing portal by the remitter | Uploaded first by the CA; then the remitter files Part C of 15CA |
| Basis in law | Section 195, Rule 37BB | Section 195, Rule 37BB |
For the wider picture on withholding when you pay overseas, our guide to TDS on foreign payments walks through Section 195 rates and grossing-up.
Who is required to file Form 15CA, and what are Parts A, B, C and D?
Any resident (individual, company, LLP or firm) making a reportable payment to a non-resident files Form 15CA. Which part you file depends on the amount and whether the payment is chargeable to tax.
| Part | When you use it | CA certificate (15CB)? |
|---|---|---|
| Part A | Taxable remittance up to ₹5 lakh in the financial year | No |
| Part B | Taxable remittance above ₹5 lakh, with an Assessing Officer order or certificate under Section 195(2)/(3) | No |
| Part C | Taxable remittance above ₹5 lakh (the common case) | Yes, Form 15CB first |
| Part D | Remittance not chargeable to tax under the Act | No |
Worked example: An ITeS company in Pune buys a software licence from a US vendor for ₹6 lakh, and the payment is chargeable to tax.
Because the taxable amount crosses ₹5 lakh, the company asks its CA to upload Form 15CB, then files Part C of Form 15CA and accepts it. Had the same licence cost ₹4 lakh, only Part A would apply, with no CA certificate.
If you both pay and receive across borders, keeping the two directions separate helps; our note on inward remittance vs outward remittance sets out the distinction.
Is Form 15CB mandatory for all foreign remittances?
No. This is the most common point of confusion. Form 15CB is needed only when the taxable remittance in a financial year exceeds ₹5 lakh. And a whole set of routine payments skip both forms entirely.
Rule 37BB lists specified payments that need no 15CA or 15CB at all. That list has been expanded from 28 to 33 categories and now includes payments for imports of goods (subject to conditions).
Courts have also held that the ₹1 lakh penalty under Section 271-I does not apply to import-of-goods payments.
Common Rule 37BB exempt payments include:
- Imports: payment for imported goods, within the specified categories.
- Personal LRS remittances: travel, education abroad, maintenance of relatives, medical treatment.
- Refunds and reversals: refunds on cancelled imports, correction of wrong entries.
- Investments abroad: equity or debt investment by Indian companies, within limits.
So a small overseas software subscription that is not chargeable to tax, or an import of goods in the exempt list, generally does not need 15CA or 15CB.
Where you are unsure whether a payment is chargeable, a CA can confirm before you remit.
Do I need Form 15CA/15CB to receive money from abroad?
No. If you are an exporter or freelancer receiving export proceeds into India, you do not file Form 15CA or 15CB. These forms are for when an Indian resident pays a non-resident. The foreign payer handles their own withholding on their side.
When money comes in, your compliance runs on a different track: a foreign inward remittance certificate or advice, and the correct RBI purpose code.
Almost no top-ranking guide states this plainly, which is why so many service exporters worry about a form that was never theirs to file.
This is the honest line worth remembering. On the money-coming-in side, the paperwork is the FIRA and purpose code; on the money-going-out side, it is 15CA/15CB (soon 145/146).
Xflow sits on the inward side. It absorbs the inward-remittance compliance, issuing an eFIRA automatically and mapping the right RBI purpose code, settling in INR on a next business day (T+1) basis, so your finance team spends its 15CA effort only on genuine outward payments.
Xflow does not file 15CA or 15CB for you; those stay with you and your CA.
If your inward receipts also feed a GST refund claim, the export of services under GST rules explain how the forex-receipt proof fits in.
What is the penalty for not filing Form 15CA, and can it be withdrawn?
Failing to file, or filing an incorrect Form 15CA/15CB, attracts a penalty of ₹1 lakh under Section 271-I of the Income-tax Act. That figure is what makes finance teams nervous, so two reassurances help.
First, the penalty is not automatic for every miss; as noted, it has been held not to apply to import-of-goods payments.
Second, if you spot a mistake, Form 15CA can be withdrawn within 7 days of submission on the e-filing portal. You are not locked into an error.
The filing sequence, once you know it, is straightforward:
Step 1: Confirm tax liability
Confirm whether the payment is chargeable to tax and estimate the taxable amount.
Step 2: Check Rule 37BB
Check Rule 37BB; if the payment is exempt, stop here.
Step 3: Get Form 15CB from your CA
If taxable and above ₹5 lakh, your CA uploads Form 15CB first.
Step 4: File Form 15CA
File the relevant part of Form 15CA and e-verify it.
Step 5: Hand over the acknowledgement
Give the acknowledgement to your bank before it releases the remittance.
For a broader view of the outward-payment picture, our cross border tax compliance overview ties TDS, purpose codes and documentation together.
How much does a CA charge for Form 15CB, and how long does it take?
Practitioner threads and filing services commonly quote ₹1,500 to ₹3,000 for a single Form 15CB certificate, with complex or high-value cases running higher.
The time is usually a day or two once the CA has the invoice, agreement, tax residency certificate (where a DTAA is claimed), and remittance details.
The sequence matters for timing: the CA uploads 15CB, then you (the remitter) file and e-verify Part C of 15CA, then hand the acknowledgement to your bank. Building in a couple of days before the remittance date avoids a scramble.
Outward LRS remittances also carry separate TCS on foreign remittance, which is worth checking alongside your TDS position.
What are Form 145 and Form 146, the new 15CA and 15CB?
Under the Income-tax Act 2025, Form 15CA has been renamed Form 145 (the declaration) and Form 15CB renamed Form 146 (the CA certificate), with effect from 1 April 2026.
The Income Tax Department sets this out in its Form 145 FAQ on incometaxindia.gov.in, titled "Form No. 145 (Earlier Form No. 15CA)". Form 15CA/15CB continue to apply to remittances completed before 31 March 2026.
| Old form | New form (from 1 April 2026) | Role |
|---|---|---|
| Form 15CA | Form 145 | Remitter's declaration before paying abroad |
| Form 15CB | Form 146 | CA certificate for taxable payments above ₹5 lakh |
The mechanics are familiar. Form 145 keeps the same Part A to D structure and is the declaration you file before remitting; Form 146 is the CA certificate needed where the taxable payment exceeds ₹5 lakh in the tax year.
The new forms sit under the Income-tax Act 2025 and Rule 220 of the Income-tax Rules 2026, replacing the old Section 195 and Rule 37BB references.
Treat this as a name-and-process update rather than a change in who owes what. Because on-portal filing can lag the 1 April 2026 statutory date, confirm the current portal steps with your CA.
On the receiving side, none of this changes how you evidence an inward remittance; see how receiving accounts keep that documentation automatic.
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Frequently asked questions
Yes. Under the Income-tax Act 2025, Form 15CA is renamed Form 145 and Form 15CB is renamed Form 146, with effect from 1 April 2026, per the Income Tax Department's Form 145 FAQ. The parts and ₹5 lakh rule carry over. Confirm current portal steps with a CA.
Often not. Payment for imports of goods is among the Rule 37BB categories that skip both forms, subject to conditions, and courts have held the ₹1 lakh Section 271-I penalty does not apply to import-of-goods payments. Confirm your specific case with a CA.
Form 15CB (soon Form 146) is required only when the taxable part of your foreign remittances exceeds ₹5 lakh in a financial year. Below that threshold, you file Part A of Form 15CA without a CA certificate.
Yes. You can withdraw Form 15CA within 7 days of submitting it on the income tax e-filing portal, which lets you correct a mistake before the remittance is processed.
No. These forms are for residents paying non-residents. If you receive export earnings into India, your compliance is the FIRA and RBI purpose code, not 15CA/15CB. See how inward remittance works.
The rule lists 33 specified payments that need no 15CA or 15CB, including imports of goods and personal LRS remittances such as travel, education and medical treatment. The full list sits in Rule 37BB.
A penalty of ₹1 lakh applies under Section 271-I of the Income-tax Act for failure to furnish, or for incorrect furnishing of, the information. It is not applied automatically to exempt import-of-goods payments.
No. A FIRC evidences money received into India; 15CA/15CB relate to money paid out. They serve opposite directions and do not substitute for each other.
