How to File E-Form 15CA and 15CB?Comprehensive Guide for FY 2025-26

Purpose of Form 15CA

Form 15CA is a declaration of remittance details required for payments to non-residents.

• Used to report payments to non-residents.

• Ensures TDS compliance under Section 195.

• Mandatory for remittances exceeding ₹5 lakh.

Filing Requirements

Understand when and how Form 15CA needs to be filed.

• Must be filed before remittance.

• Required for payments taxable under Indian law.

• Different parts for different remittance scenarios.

Worked Example

Example of a remittance scenario requiring Form 15CA.

• Remittance of ₹6 lakh to a non-resident.

• TDS applicable at 10% under DTAA.

• Form 15CA Part C required.

Role of Form 15CB

Form 15CB is a certificate issued by a Chartered Accountant.

• Confirms tax compliance for remittances.

• Required for remittances exceeding ₹5 lakh.

• Ensures adherence to DTAA provisions.

Components of Form 15CB

Key elements included in Form 15CB.

• Details of remittance and payer.

• Tax residency status of the payee.

• Applicable TDS rate and amount.

Filing Process

Steps to obtain and file Form 15CB.

• Engage a Chartered Accountant.

• Provide necessary remittance details.

• CA issues and uploads Form 15CB.

When Forms are Required

Understand the scenarios necessitating these forms.

• Remittance exceeds ₹5 lakh annually.

• Payment is taxable under Indian law.

• No forms needed for exempt remittances.

Exemptions and Exceptions

Cases where forms are not required.

• Remittance covered under exemption list.

• Payments not chargeable to tax.

• Part D of Form 15CA for exempt remittances.

Special Cases

Handling special remittance scenarios.

• Certificate under Section 195(2) obtained.

• Form 15CA Part B applicable.

• DTAA provisions may alter requirements.

Part A

For remittances not exceeding ₹5 lakh.

• Basic remittance details required.

• No CA certificate needed.

• Applicable for smaller transactions.

Part B

For remittances with a Section 195 certificate.

• Requires certificate from Assessing Officer.

• Applicable for specific tax relief cases.

• Ensures compliance with tax provisions.

Part C

For taxable remittances exceeding ₹5 lakh.

• Requires CA certificate (Form 15CB).

• Detailed tax compliance information.

• Mandatory for large transactions.

Part D

For remittances not chargeable to tax.

• Used for exempt remittances.

• No tax deduction required.

• Simplified filing process.

Accessing the Portal

Steps to access the income tax e-filing portal.

• Visit www.incometax.gov.in.

• Log in with your credentials.

• Navigate to the e-filing section.

Filing Form 15CA

Steps to file Form 15CA online.

• Select the appropriate part (A, B, C, or D).

• Fill in remittance details accurately.

• Verify using digital signature or EVC.

Obtaining Form 15CB

Process to obtain Form 15CB from a CA.

• Engage a Chartered Accountant.

• Provide necessary documentation.

• CA uploads Form 15CB on the portal.

Submission Confirmation

Final steps to confirm submission.

• Review all details for accuracy.

• Submit the forms electronically.

• Receive acknowledgment receipt.

Offline Filing Process

Steps to file forms offline.

• Download forms from the tax portal.

• Fill in required details manually.

• Submit to authorized dealer.

Bulk Filing Option

Procedure for bulk filing of forms.

• Prepare bulk data in prescribed format.

• Upload using bulk upload utility.

• Ensure all entries are accurate.

Verification and Submission

Final steps for offline submission.

• Verify details with authorized dealer.

• Submit physical copies if required.

• Obtain acknowledgment from dealer.