Form 15CA and 15CB: When Each Is Required

Why these forms exist

Whenever a payment is made from India to a non-resident, the tax department wants visibility into whether that payment carries any tax withholding obligation before the money leaves the country. Forms 15CA and 15CB are how that visibility is provided — 15CA is a self-declaration filed by the remitter, and 15CB is a certificate from a Chartered Accountant confirming the tax treatment of the specific remittance.

When Form 15CB is generally required

A CA certificate (15CB) is typically required for taxable remittances above the prescribed threshold, where the payment isn't covered by one of the specified exempt categories. The CA examines the nature of the payment, the applicable DTAA (if any), and confirms the correct TDS treatment before the 15CA is filed.

When it generally isn't required

Certain categories of remittances are specifically excluded from the 15CA/15CB requirement — for instance, small-value personal remittances and specified categories under the RBI's own list. Because this list is defined by notification and can be updated, it's worth confirming the current specified list for your specific payment type rather than assuming a past exemption still applies.

What the process typically looks like

1. Determine the nature and purpose of the remittance
2. Assess the applicable tax treatment, including any DTAA relief the recipient may be entitled to (which usually requires a Tax Residency Certificate from the recipient)
3. CA issues Form 15CB certifying the tax position and TDS amount, if any
4. Remitter files Form 15CA online, referencing the 15CB where applicable
5. The bank processes the remittance based on the filed forms

A common mistake

Businesses sometimes treat this as a pure formality and rush it right before a payment deadline. Because the DTAA analysis and TDS determination genuinely affect the tax outcome — and can trigger real liability if done incorrectly — it's worth building in enough lead time for this to be reviewed properly rather than as an afterthought.

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