Form 15CA and 15CB: Sending Money Abroad Without Tax Trouble
Publishing Date: 7 October, 2026
When an Indian business pays a foreign vendor, consultant or group company, the bank will ask for Form 15CA and often Form 15CB. These forms show whether tax was deducted correctly on the payment before money leaves India.
Note: the Income-tax Act, 2025 has replaced the Income-tax Act, 1961 from 1 April 2026. Section and form numbers have changed, but the concepts explained here continue. Always check the provisions that apply to your tax year.
Under the new Act, Form 15CA is now Form 145 and Form 15CB is now Form 146. Many banks and professionals still use the old names, so you will see both.
What each form is
- Form 15CA (Form 145): a declaration by the remitter, filed online, giving details of the payment and tax deducted.
- Form 15CB (Form 146): a certificate from a chartered accountant confirming the nature of the payment, its taxability, and the rate of TDS, including tax treaty benefits.
The four parts of Form 15CA
| Part | When used | CA certificate needed? |
|---|---|---|
| Part A | Taxable payment up to Rs 5 lakh in the year | No |
| Part B | Taxable payment above Rs 5 lakh with an order/certificate from the tax officer | No |
| Part C | Taxable payment above Rs 5 lakh | Yes |
| Part D | Payment not taxable in India | No |
Documents needed
- Invoice and agreement with the foreign party
- Tax Residency Certificate (TRC) and Form 10F of the payee to claim treaty rates
- No permanent establishment declaration, where relevant
- Remitter's PAN, payee's details and bank details
- Proof of TDS deposit, where tax is deducted
Step-by-step
- Decide whether the payment is taxable in India and at what rate (domestic law vs treaty).
- Deduct and deposit TDS.
- Get the CA certificate if Part C applies.
- File Form 15CA online and download the acknowledgement.
- Submit both to your bank along with the remittance request.
Common mistakes
- Treating software subscriptions or consultancy as non-taxable without analysis
- Missing TRC or Form 10F, so the higher domestic rate applies
- Wrong purpose code given to the bank
Penalties can apply for not furnishing or for furnishing inaccurate information. Our 15CA/15CB filing service includes CA certification and treaty analysis.
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Frequently Asked Questions
Q1. Is Form 15CA needed for every foreign payment?
No. Certain specified payments, such as many imports of goods and personal remittances under the listed categories, do not need it. Most service payments to non-residents do.
Q2. When is a CA certificate (15CB) needed?
Generally when the payment is taxable in India and exceeds Rs 5 lakh in the financial year, unless an order or certificate from the tax officer is obtained.
Q3. What are the new form numbers?
Under the Income-tax Act, 2025, Form 15CA is now Form 145 and Form 15CB is now Form 146 from tax year 2026-27.
Q4. Who signs Form 15CB?
A practising chartered accountant, after examining the agreement, invoice, tax treaty and tax residency certificate.
Related guides
Mukul Tomar writes Vaidam Consultancy’s guides on company registration, GST, income tax and ROC compliance. An experienced blog writer on Indian tax and business law, his articles have also been published on TaxGuru. He turns complex rules into clear, practical steps that business owners can act on.
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