Form 15CA/15CB Requirement

Form 15CA (payer's declaration) and Form 15CB (a CA certificate above ₹5 lakh) remain the current, confirmed names for these forms — a reported renumbering under the Income-tax Act 2025 is not yet independently verified.

FY 2026-27 · Section 393(2)

Quick answer

Indicative rate

N/A — procedural requirement

Section & code

Form 15CA, Form 15CB

Forms typically needed:

Form 15CA Form 15CB

A form-renaming claim you should verify before relying on

Some secondary sources and unofficial mapping guides suggest that Form 15CA and Form 15CB will be renumbered under the Income-tax Act 2025 — commonly cited as Form 15CA becoming "Form 145" and Form 15CB becoming "Form 146." This page deliberately does NOT assert that renaming as settled fact, because it has not been independently confirmed against an official, currently-published CBDT notification or form. Until that confirmation exists, treat any specific new number you encounter elsewhere as unverified, and continue to identify these forms by their well-established current names — Form 15CA and Form 15CB — in your own filings and client communication.

What is not in doubt is the underlying compliance requirement itself: a declaration (Form 15CA) and, above a threshold, a chartered accountant's certificate (Form 15CB) are required for remittances to non-residents. Whatever form numbers ultimately apply once the Income-tax Act 2025 provisions are fully operational, this substantive obligation is expected to carry forward — check the Income Tax Department's official notifications closer to the relevant filing date for the confirmed form name in force at that time.

When each form is required

Form 15CA is generally required for any remittance to a non-resident that's chargeable to tax under the Act, before the remittance is made — it's essentially a declaration to the bank (which cannot process the outward remittance without it) confirming the nature of the payment and the applicable tax treatment. Form 15CB, a certificate from a chartered accountant, is additionally required in specified cases — most commonly where the remittance (or aggregate remittances to that payee in the year) exceeds ₹5 lakh and the payment is chargeable to tax, or where a specific order/certificate from the tax officer isn't already in place.

Certain categories of remittance are exempted from this requirement altogether — a specified list maintained by the tax department covers routine categories like certain import payments, travel, and specified personal remittances, which don't need Form 15CA/15CB regardless of amount. Always check the current exempted list rather than assuming every remittance needs the forms.

The CA's role in Form 15CB

Form 15CB requires a chartered accountant to certify the nature of the payment, the applicable rate of TDS, and whether the DTAA has been correctly applied (including confirming that TRC and Form 10F have been obtained where a treaty rate is claimed). This certification carries professional responsibility — the CA is vouching for the classification and rate, not simply filling in a template, and should maintain working papers supporting the classification decision independent of the client's own characterization of the payment.

Practical filing sequence

Determine if the remittance falls under an exempted category — if so, no Form 15CA/15CB is needed.
If not exempted and chargeable to tax, prepare Form 15CA.
If the aggregate exceeds ₹5 lakh for that payee in the year, or a treaty rate is being claimed, obtain Form 15CB from a CA.
Submit both to the authorized dealer (bank) before the remittance is processed.

Worked example

A ₹6 lakh royalty remittance requiring both forms

An Indian company needs to remit ₹6,00,000 in royalty to a foreign licensor. Since the amount exceeds ₹5 lakh and the payment is chargeable to tax, both Form 15CA and Form 15CB are required. The CA reviews the licence agreement, confirms the royalty classification and applicable rate (checking whether a DTAA benefit is validly claimed with TRC/Form 10F on file), issues Form 15CB, and the company files Form 15CA referencing the CA certificate before submitting both to the bank to process the remittance.

Common mistakes & litigation traps

Asserting a specific new form number as settled

Reported renumbering (e.g. to "Form 145/146") is not yet independently confirmed — stating a new number as fact to a client or in a filing template risks being simply wrong. Use the current names until an official notification confirms otherwise.

Assuming every remittance under ₹5 lakh is automatically exempt from all filing

The ₹5 lakh threshold determines whether Form 15CB (CA certificate) is needed — Form 15CA itself can still be required for smaller taxable remittances that aren't otherwise exempted.

The CA certifying a classification without independent review

Form 15CB is a professional certification, not a formality — relying solely on the client's characterization of the payment without checking the underlying agreement exposes the CA professionally.