Form 15CA and 15CB for Foreign Remittance: Documents Needed
Your client needs to pay an overseas vendor on Friday.
The 15CA 15CB documents are still spread across three inboxes, and the bank will ask for them before it sends the money.
The short answer
Form 15CA is the declaration a remitter files before paying a non-resident. Form 15CB is the chartered accountant's certificate on the tax treatment of that payment. Form 15CB is generally needed where a taxable remittance to a non-resident exceeds ₹5 lakh in a financial year, and Part C of Form 15CA refers to it.
Set up the payee record the way you set up any new engagement. The new client onboarding checklist covers the basics.
Day 0: get the invoice and the purpose
- Invoice or agreement with the overseas party
- Amount and currency of the payment
- Purpose of the payment, in the party's own words
- Remitter's PAN, bank account and address
- Name and address of the payee abroad
Bank papers often come by email. Before you forward them, read our note on bank papers sent by email.
Day 2: check the threshold and the tax position
- Running total of taxable remittances for the financial year, from the ledger
- Earlier Form 15CB certificates for the same payee
- The TDS position under section 195 of the Income-tax Act, 1961, which sits in section 393(2) of the Income-tax Act, 2025 from tax year 2026-27
- Any TDS deducted, with the challan
Do not test the threshold on one invoice. Check the year's total.
Day 4: collect treaty papers, if the payee claims them
If the foreign party claims a lower rate under a tax treaty, ask for the papers it uses to support that claim, and confirm with the certifying CA which of them the certificate needs. Keep copies with the certificate.
Day 6: issue the certificate and prepare Form 15CA
- Signed Form 15CB, with the tax treatment stated
- Form 15CA details taken from the certificate, with Part C referring to it
- Final amount, currency and remittance date
For tax year 2026-27 onward, the form numbers and the filing route under the Income-tax Act, 2025 may differ from 15CA and 15CB, so check the e-filing portal for the current forms before you file.
After the wire: close the file
- Bank remittance advice showing the amount sent
- Copy of the Form 15CA acknowledgement
- TDS challan, if tax was deducted
- Quarterly TDS return for non-resident payments, Form 27Q under the 1961 Act for FY 2025-26. Quarterly due dates usually fall on 31 July, 31 October, 31 January and 31 May, and they can be extended, so check the latest notifications or the portal.
Two mistakes that cost a week
Testing the threshold on one invoice. The year's total is what matters. Keep a running ledger for each payee from the first payment.
Collecting the papers after the payment date. Start on Day 0 and send the list once. Do not wait for the wire to ask for the certificate.
How do you collect 15CA and 15CB papers without the chase?
Reposha, a WhatsApp alternative for client documents, suits a timeline like this one. Send the client one upload link for the Day 0 list. Send the Day 2 list as a second request. The client gets each link and a one-time access code as two separate WhatsApp messages. They upload from a phone or laptop, with no account to create. Pages are in English and Hindi, and each file can be up to 25 MB.
On Reposha, every upload lands in the folder for that Client, and every open is logged. If the payment relates to an NRI client's own return, our NRI ITR checklist covers the client's side.
Start at reposha.com.
Questions people ask
When is Form 15CB needed?
Generally for a taxable remittance to a non-resident that exceeds ₹5 lakh in a financial year. Check the year's running total, not a single invoice.
What documents does a CA need to issue Form 15CB?
The invoice or agreement, the payment details, the remitter's PAN and any treaty papers the foreign payee provides. The CA then states the tax treatment in the certificate.
Does a payment to a foreign party attract TDS?
Payments to non-residents can attract TDS under section 195 of the Income-tax Act, 1961. From tax year 2026-27 the same rule sits in section 393(2) of the Income-tax Act, 2025.
How can a CA collect 15CA documents from a client fast?
Send one upload link with the full list. Reposha, a WhatsApp alternative for client documents, sends the link and code as two WhatsApp messages and files each upload in that client's folder.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
