Form 15CA / 15CB Filing Services for every foreign remittance from India.
End-to-end Form 15CA and Form 15CB services for businesses and individuals making foreign outward remittances — DTAA analysis, Section 195 TDS determination, CA certification in Form 15CB, and income tax portal filing — ensuring your bank processes the remittance without delay.
Every foreign remittance from India — a payment to an overseas vendor, a royalty to a foreign licensor, a dividend to a non-resident shareholder, a service fee to an offshore consultant, or a loan repayment to a foreign lender — triggers an obligation under Section 195 of the Income Tax Act. Before the bank releases the payment, it requires the remitter to submit Form 15CA and, in most cases, a Form 15CB certificate from a practising Chartered Accountant. Missing or incorrectly completed forms lead to remittance rejection, transaction delays, and Section 271-I penalties of ₹1,00,000.
The compliance requirement is more nuanced than it appears. Form 15CA has four parts — each applicable to a different factual situation based on the amount, taxability, and whether a lower TDS certificate or DTAA exemption exists. Determining the correct part, applying the right DTAA article, computing the TDS rate, and certifying the nature of the remittance in Form 15CB requires a CA who has reviewed the underlying agreement and understands the applicable treaty provisions — not just a form-filler.
At NDS Advisors, we provide Form 15CA and 15CB services to exporters, importers, IT companies, manufacturing firms, subsidiaries of MNCs, and individual remitters across Mumbai and India. Our team reviews the commercial agreement, identifies the correct characterisation of the payment (royalty, FTS, capital, dividend, or business income), applies the applicable DTAA or domestic rate, and delivers Form 15CB through the income tax portal — typically within one to two business days of receiving complete documents.
Our Form 15CA / 15CB Services
Form 15CB Certification
CA certificate under Rule 37BB — verifying the nature of the remittance, applicable DTAA provisions, correct TDS rate, and whether tax has been or will be deducted before payment.
Form 15CA — All Parts (A, B, C, D)
Filing of the correct part of Form 15CA on the income tax portal — Part A (below ₹5 lakh), Part B (Section 197 order), Part C (with Form 15CB), or Part D (non-taxable remittances).
DTAA Analysis & TDS Rate Determination
Treaty-by-treaty analysis of the applicable DTAA — identifying the correct withholding tax rate on royalties, FTS, interest, dividends, and other payments to non-residents.
Section 195 TDS Compliance
Determination of TDS applicability and rate under Section 195 — including gross-up computation where the Indian entity bears the tax on the non-resident's behalf.
Section 197 — Lower TDS Certificate
Application for nil or lower TDS certificate from the Assessing Officer under Section 197 where treaty rate or business characterisation supports reduced withholding across multiple remittances.
Rule 37BB Exemption Review
Verification of whether the specific remittance falls within the 33 exempt categories under Rule 37BB — avoiding unnecessary Form 15CA / 15CB filing where the payment is exempt.
Our 15CA / 15CB Filing Process
Document Review
We review the underlying agreement, invoice, and remittance purpose — to correctly characterise the payment (royalty, FTS, dividend, interest, or capital) before advising on TDS.
DTAA & TDS Analysis
Identification of applicable DTAA, relevant treaty article, TDS rate, and TRC/Form 10F requirements — with a written advice note for your records and the bank's file.
Form 15CB Upload
CA prepares and uploads Form 15CB on the income tax portal using a digital signature — generating the acknowledgement number required to file Form 15CA Part C.
Form 15CA Filing
Remitter files the correct part of Form 15CA on the portal — referencing the Form 15CB acknowledgement — and downloads the signed certificate for submission to the bank.
Bank Submission & Remittance
Complete document set — Form 15CA, Form 15CB, TRC, and Form 10F where applicable — compiled and handed over for bank submission and remittance processing.
Why Choose NDS Advisors for 15CA / 15CB
Frequently Asked Questions
Form 15CA is a declaration filed by the remitter on the income tax portal confirming that applicable TDS has been deducted or the remittance is not taxable in India. Form 15CB is a certificate issued by a practising CA certifying the nature of the remittance, applicable DTAA provisions, and the correct TDS rate. Banks require both documents before processing most foreign outward remittances from India.
Form 15CA is mandatory for all taxable remittances to non-residents. Form 15CB is required when the remittance exceeds ₹5 lakh in a financial year and is taxable. Certain remittances listed in Rule 37BB — imports, freight, travel, and specified exempt payments — do not require either form. For remittances below ₹5 lakh in a year, only Part A of Form 15CA is required without Form 15CB.
Form 15CA is filed electronically by the remitter on the income tax portal. It has four parts: Part A for remittances below ₹5 lakh; Part B where a Section 195(2) or 197 order exists; Part C where Form 15CB is obtained from a CA; and Part D for non-taxable remittances. The filed Form 15CA generates an acknowledgement number submitted to the bank along with Form 15CB before the remittance is processed.
Only a practising Chartered Accountant holding a valid Certificate of Practice from ICAI can issue Form 15CB. The CA must independently verify the nature of the payment, applicable DTAA provisions, and the correct TDS rate before issuing the certificate. Form 15CB is uploaded on the income tax portal by the CA using a digital signature before the remitter files Form 15CA Part C.
Rule 37BB specifies 33 categories of exempt remittances — including imports of goods, freight, insurance on imports, travel expenses, subscriptions to journals, foreign education, medical treatment abroad, and similar standard trade payments. We verify whether your specific remittance falls under an exempt category before recommending the compliance path.
The TDS rate depends on the payment type and the applicable DTAA. Without a DTAA, domestic rates apply — 20% on royalties and FTS, 10% on interest, 30% on other income — plus surcharge and cess. With a valid TRC and Form 10F, the lower DTAA rate applies. For example, under the India-UK DTAA, royalties may be taxed at 10% instead of the domestic 20%.
Yes. Where a nil or lower TDS certificate has been obtained under Section 197, or where an order under Section 195(2) or 195(3) exists, Form 15CA Part B is filed instead of Part C — and Form 15CB is not required. We advise on whether a Section 197 application is commercially beneficial before each remittance cycle.
Failure to file Form 15CA before a taxable foreign remittance attracts a penalty of ₹1,00,000 under Section 271-I. Banks are required to refuse remittance without Form 15CA where the payment is taxable. If TDS was required but not deducted, the remitter is liable for the TDS amount plus interest at 1.5% per month and a penalty equal to the TDS amount under Section 271C.
Every Foreign Payment, Cleared Without Delay
Form 15CB issued, Form 15CA filed, DTAA rate verified — our CA team ensures your foreign remittance clears the bank compliantly, every time, within 1–2 business days.
Get Form 15CB Issued or call +91 9819 000 511