If you are sending money out of India to a non-resident, you are the remitter, and the law expects you to declare that payment to the Income Tax Department before the bank releases the funds. That declaration is Form 15CA, and in many taxable cases a Chartered Accountant must first certify the payment in Form 15CB. This guide is written for the person paying, not the person receiving.
These forms flow from Section 195 of the Income Tax Act, 1961, read with Rule 37BB of the Income Tax Rules. Banks (called authorised dealers) will not process most outward remittances to a non-resident until you hand over the acknowledgement. Get the wrong part, or skip the forms entirely, and Section 271-I exposes you to a penalty of one lakh rupees.
This article covers the remitter's side only. If you are an NRI trying to claim a lower tax rate under a tax treaty, that is a different document. See our sibling guide on Form 10F and the Tax Residency Certificate.
Start here. The right part of Form 15CA depends on two things: whether the payment is chargeable to tax in India, and the total of such taxable remittances during the financial year.
| Your situation | What you file | CA certificate (Form 15CB)? |
|---|---|---|
| Payment is chargeable to tax and taxable remittances total up to 5 lakh in the financial year | Form 15CA Part A | Not required |
| Taxable remittance above 5 lakh, and you obtained an order or certificate from the Assessing Officer under Section 195(2), Section 195(3) or Section 197 | Form 15CA Part B | Not required (the AO order replaces it) |
| Taxable remittance above 5 lakh, with no AO order | Form 15CA Part C | Yes, required first |
| Payment is not chargeable to tax under the Income Tax Act, 1961 | Form 15CA Part D | Not required |
| Remittance falls in the Rule 37BB specified list (e.g. imports) | Nothing (exempt) | Not required |
The key reading from the portal: Part A is for a chargeable remittance up to the five-lakh aggregate, not simply any small transfer (Rule 37BB; Section 195). A non-taxable payment goes in Part D no matter how large it is.
Real-life example. Dr. Shrawan Kumar Pathak, based in Pune, hired a software firm in Singapore and had to pay them 8 lakh for a year of services. Because the payment was chargeable to tax in India and crossed the five-lakh aggregate, his accountant first issued Form 15CB certifying the rate of TDS under the relevant treaty. Dr. Pathak then filed Form 15CA Part C on the e-filing portal, quoting the Form 15CB acknowledgement number. Only then did his bank release the remittance. Total compliance time: three working days.
Form 15CB is a certificate signed by a Chartered Accountant. It states the nature of the remittance, the taxability, the rate and amount of TDS, and the treaty relied on, if any. You cannot self-prepare it.
You need Form 15CB only when both of these are true:
You do not need Form 15CB when:
If your NRI payee wants you to deduct TDS at a lower treaty rate, the CA needs a valid Tax Residency Certificate and Form 10F from them before certifying that rate in Form 15CB. The mechanics of claiming that relief are covered in our guide to NRI income tax, DTAA and NRE/NRO accounts.
If a Form 15CB is required, your CA files it first, and you accept it before filing Part C. The Form 15CA steps are:
Required documents and details
Rule 37BB carries a specified list of 33 categories of remittance for which no Form 15CA or 15CB is needed. Notable items include:
There is a second route to exemption. Under Rule 37BB, no Form 15CA is required where the remittance is made by an individual and does not require prior approval of the Reserve Bank of India under the Foreign Exchange Management Act, 1999. Many small personal transfers under the Liberalised Remittance Scheme fall here, though your bank may still ask for a self-declaration. When in doubt, ask the bank which purpose code applies, because the code decides whether your transfer is on the specified list.
Keep a copy of every acknowledgement. For drafting any related RTI or grievance to a bank or the department, our AI RTI Drafter can help you frame the request, and The RTI Playbook explains how to follow up.
| Item | Value |
|---|---|
| Governing section | Section 195, Income Tax Act, 1961 |
| Governing rule | Rule 37BB, Income Tax Rules, 1962 |
| Form 15CB trigger (taxable) | Aggregate above 5 lakh in the financial year |
| Exempt specified-list categories | 33 |
| Penalty for default | 1 lakh under Section 271-I |
| Possible relief | Reasonable cause under Section 273B |
Filing today is under the Income Tax Act, 1961 and Rule 37BB. Under the Income Tax Act, 2025, these forms are renumbered: Form 15CA becomes Form 145 and Form 15CB becomes Form 146, with the specified list moving to Rule 220 of the Income Tax Rules, 2026, effective for remittances made on or after 1 April 2026. The form you use is decided by the date of remittance, so the names above still govern any payment made before that date. For the underlying law, see the RTI Act and statutes reference.
You, the remitter, file Form 15CA. The bank (authorised dealer) only processes the remittance after you give them the acknowledgement; it is your legal declaration, not theirs.
No. Form 15CB is needed only when the payment is chargeable to tax and the aggregate of such remittances exceeds five lakh in the financial year. Non-taxable payments and small taxable ones do not need it.
This is still an outward transfer to a non-resident account, so a form is generally required. If the amount is chargeable to tax and above five lakh you need Form 15CB and Part C; many such transfers are certified after tax on the income has been accounted for. Confirm the treatment with a CA.
Section 271-I provides a penalty of one lakh rupees for failing to furnish, or furnishing inaccurate information in, Form 15CA or 15CB. You may avoid it only by proving reasonable cause under Section 273B.
Payments for imports are on the Rule 37BB specified list, so they are exempt from Form 15CA and 15CB. Your bank uses the purpose code to confirm the transaction qualifies.
Yes, for Part A, Part B and Part D you file 15CA yourself. Only Part C requires a Form 15CB from a Chartered Accountant first, which you then link in Part C.
If they want you to deduct TDS at a lower treaty rate, yes. They must give you a valid Tax Residency Certificate and Form 10F so your CA can certify that rate in Form 15CB.