Before money is remitted to a non-resident, the payer usually files Form 15CA on the income tax portal. It is a declaration of the payment, the tax position and the TDS deducted, and banks ask for it before processing the remittance.
Form 15CB is a certificate from a Chartered Accountant on the taxability of the payment, the applicable tax treaty and the rate of TDS. It is needed with Part C of Form 15CA where the payment is chargeable to tax and exceeds ₹5 lakh in the financial year, unless an order or certificate from the Assessing Officer applies.
Key points
- Part A: chargeable payments up to ₹5 lakh in the year
- Part B: payments covered by an order or certificate under Section 195 or 197
- Part C: chargeable payments above ₹5 lakh, with Form 15CB
- Part D: payments not chargeable to tax
- Some purposes are exempt; check the specified list before filing
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
