Form 15CA and 15CB for outward remittance

Form 15CA and 15CB for
Outward Remittance from India

The Tax Certification Behind Every Cross-Border Payment

Every dividend remittance, royalty payment, technical service fee, intercompany service charge, or interest payment from an Indian entity to a non-resident triggers a tax-deduction question and an AD-Bank documentation requirement. Form 15CA (self-declaration of tax compliance, filed on the Income Tax e-filing portal) and Form 15CB (CA certificate evidencing chargeability and tax withheld) are the standard mechanism for satisfying both. This page covers when each form is required, how DTAA benefits flow into the certification, and the AD-Bank workflow.

When 15CA / 15CB Apply
15CA only (no 15CB)
  • Aggregate remittance to same recipient, same nature, ≤ INR 5 lakh in the FY (Part A).
  • Remittance covered by Section 195(2) / 195(3) / 197 AO certificate (Part B).
  • Remittance not chargeable to tax in India under domestic law (Part D).
15CA + 15CB
  • Aggregate remittance > INR 5 lakh per FY and chargeable to tax in India (Part C).
  • 15CB is the underlying CA certificate; 15CA Part C references it.
  • Typical for dividend, royalty, FTS, intercompany services, interest.
Documents the CA Examines for Form 15CB
  • Invoice / debit note / agreement supporting the nature and quantum of payment.
  • PAN of the recipient (if PAN not available, higher withholding under Section 206AA at 20% or DTAA rate, whichever higher).
  • Tax Residency Certificate (TRC) issued by the recipient\'s home country tax authority for DTAA benefits.
  • Form 10F filed by the recipient (now filed electronically on the e-filing portal).
  • No-PE declaration where applicable (recipient confirms no Indian Permanent Establishment).
  • For royalty / FTS: nature of services, "make-available" test analysis where the DTAA includes it.
The Workflow — From Invoice to Bank Release
  1. Remitter shares invoice / agreement and recipient documents (PAN, TRC, 10F, no-PE) with us.
  2. We analyse chargeability under domestic law and DTAA, compute withholding rate.
  3. Withholding deposited by remitter (challan ITNS 281), TDS quarterly return updated.
  4. 15CB issued by us on the e-filing portal (UDIN generated).
  5. 15CA Part C filed by remitter on e-filing portal referencing 15CB acknowledgement number.
  6. 15CA, 15CB, invoice and TDS challan shared with AD Bank.
  7. AD Bank processes outward remittance via SWIFT.
Common 15CB Pitfalls
  • Stale TRC: some treaties require TRC for the FY of payment; expired TRC defeats DTAA benefit and bumps withholding to domestic rate.
  • Make-available trap: for FTS to USA, UK, Singapore (and many others), DTAA benefit applies only if technical knowledge / skill is "made available" to the recipient. Routine consulting often does not qualify and is taxable.
  • Beneficial ownership: intermediary recipients (paying agents, conduit entities) cannot claim DTAA benefits; treaty access requires beneficial ownership.
  • Surcharge oversight: for non-PAN cases or where DTAA rate exceeds domestic, surcharge and cess applicability must be checked explicitly.

We issue 15CB certificates and file 15CA daily for our foreign-owned client base. Engage us for one-off remittances or a standing arrangement covering all your outward payments.