What are Form 15CA and 15CB and do I need them to send money abroad?

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerForm 15CA is your online declaration to the tax department about a foreign remittance; Form 15CB is a chartered accountant’s certificate confirming the correct tax and treaty treatment and that any TDS has been handled. For most taxable remittances above ₹5 lakh in a year, the bank needs both before it will transfer the money.

What each form does

Form 15CA is filed by you (the remitter) on the income-tax portal and has Parts A to D depending on the amount and whether it is taxable. Form 15CB is issued by a chartered accountant who certifies the nature of the payment, its taxability, the rate of TDS and any DTAA relief applied.

When you actually need them

You need 15CA Part C with a 15CB when the remittance is chargeable to tax and above ₹5 lakh in the financial year. Smaller or non-taxable payments, and items on the RBI’s specified exempt list, need only a simpler part or nothing at all. A repatriation from your NRO account usually needs both. Thresholds and the exempt list can change — confirm the current rules.

A worked example

You want to repatriate ₹80 lakh of property proceeds from your NRO account. Your CA reviews the sale, confirms the capital-gains tax and TDS have been dealt with, and issues Form 15CB. You then file Form 15CA referencing it, and the bank releases the funds. Our NRI repatriation & FEMA service prepares both.

NRI Taxation

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This answer is general information for NRIs, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.