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Form 15CA / 15CB for Foreign Remittances

Getting money out of India — the CA certificate your bank will ask for.

Characterisation of the payment under the Act and the treaty
Withholding rate determination under Section 195
Treaty relief applied where the recipient qualifies
Form 15CB certificate issued by the firm
Custom
Per remittance
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Characterisation of the payment under the Act and the treaty
Withholding rate determination under Section 195
Treaty relief applied where the recipient qualifies
Form 15CB certificate issued by the firm
Form 15CA filed on the income tax portal
⚡ Quick answer

Form 15CA / 15CB for Foreign Remittances — Getting money out of India — the CA certificate your bank will ask for. Before an Indian bank will remit funds abroad, it needs the remitter's declaration in Form 15CA and, in most cases, a chartered accountant's certificate in Form 15CB conf...

Per remittance · CA-handled end-to-end · EaseValue Advisors LLP, Jaipur

About this service

Before an Indian bank will remit funds abroad, it needs the remitter's declaration in Form 15CA and, in most cases, a chartered accountant's certificate in Form 15CB confirming the withholding tax position. Getting the characterisation wrong — royalty, fees for technical services, business profits, dividend — changes the rate and can leave the payer liable for the shortfall. We determine the correct treatment, apply treaty relief where it is available, and issue the certificate.

What's included

  • Characterisation of the payment under the Act and the treaty
  • Withholding rate determination under Section 195
  • Treaty relief applied where the recipient qualifies
  • Form 15CB certificate issued by the firm
  • Form 15CA filed on the income tax portal
  • TRC and Form 10F guidance for the overseas recipient
  • Lower / nil deduction certificate application where worthwhile
  • Support if the bank raises queries

How it works

1

Share the invoice, agreement and recipient details

We handle everything — you just share documents on WhatsApp or email.

2

We characterise the payment and fix the rate

We handle everything — you just share documents on WhatsApp or email.

3

Treaty position confirmed; documents from the recipient listed

We handle everything — you just share documents on WhatsApp or email.

4

15CB issued and 15CA filed

We handle everything — you just share documents on WhatsApp or email.

5

Documents provided to your bank for the remittance

We handle everything — you just share documents on WhatsApp or email.

Frequently asked questions

Is 15CB always required?
No. Small remittances below the prescribed annual threshold, and payments in the specified exempt list, need only part of Form 15CA or nothing at all. We tell you which applies rather than issuing a certificate you do not need.
Can treaty rates reduce the tax?
Often, yes — but the recipient must hold a valid Tax Residency Certificate and furnish Form 10F, and must satisfy the treaty conditions. We set out exactly what to obtain from them.
What happens if we deduct too little?
The Indian payer is liable for the shortfall plus interest, and the expense can be disallowed. That is why the characterisation matters more than the paperwork.
Do you handle recurring payments?
Yes. For regular royalty, software or service payments we set up a standing position so each remittance does not restart the analysis.
Ask a question

Not sure Form 15CA / 15CB for Foreign Remittances is what you need?

Describe your situation and we will tell you what actually applies — including if the answer is that you do not need us. No cost for the first reply. We work with clients across timezones, so you do not need to call India.

We reply by email. Your details are not shared with anyone.

Ready to get started?

CA review included. WhatsApp us for a free consultation.

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