Form 15CA and 15CB for Foreign Remittance: When You Actually Need Them
The first time you try to send money out of India for something that is not a straightforward wire, your bank asks you for two forms with almost identical names. Form 15CA. Form 15CB. Nobody explains what they are, why both exist, or why your neighbor sent a similar transfer last month without either. A day later, your remittance is still sitting in limbo because you filed the wrong part.
This guide walks through the two forms in plain English, so the next time you plan an outward remittance you know which one applies, who has to sign what, and what the sequence looks like. It is written for individuals and small business owners using the Liberalised Remittance Scheme or making trade payments, not for tax professionals, so we keep it practical.
The Short Version
Form 15CA is a declaration you file yourself on the Income Tax e-filing portal, telling the government about a remittance you are about to make from India to a non-resident. Form 15CB is a certificate signed by a Chartered Accountant confirming that the tax implications of the remittance have been reviewed and any applicable withholding has been handled correctly.
Not every remittance needs both. In fact, most personal transfers under the Liberalised Remittance Scheme need only a simplified declaration, not the full package. The confusion around 15CA and 15CB comes from the fact that the framework has been simplified over time, but bank staff are often more cautious than the rules require and ask for both just to be safe.
What Each Form Actually Does
Form 15CA is a self-declaration. The remitter, meaning you if you are sending the money, fills it out online on incometax.gov.in and submits it before the transfer. It captures the recipient’s details, the amount, the purpose code, and whether the transfer is taxable in India. The bank cannot process the remittance until the 15CA acknowledgement number is in hand.
Form 15CB is a professional certificate. A Chartered Accountant reviews the underlying transaction, checks whether any Indian tax has to be withheld before the money leaves the country, and if so, confirms it has been paid. The CA files 15CB on the same portal against your PAN. Once the 15CB is on record, you reference its acknowledgement number inside your 15CA.
The reason both exist is the underlying principle of Section 195 of the Income Tax Act, which says that if you are paying a non-resident and the payment is taxable in India, you as the payer are responsible for withholding tax at source. 15CB is the CA saying “yes, the payer has done this correctly.” 15CA is the payer saying “yes, I confirm the details.” The two together give the tax department a full paper trail before the money leaves.
When Each Form Is Required, And When It Is Not
This is where most first-time filers get stuck. Form 15CA has four parts, each triggered by different fact patterns.
| Situation | What You File |
|---|---|
| The remittance is on the RBI Specified List under Rule 37BB (e.g., certain personal remittances) | Nothing. No 15CA, no 15CB. |
| Taxable remittance, aggregate to the same recipient in the financial year is at or below the small-amount threshold | 15CA Part A only. No 15CB. |
| Taxable remittance above the threshold, with a lower/nil deduction order from the Assessing Officer | 15CA Part B. No 15CB. |
| Taxable remittance above the threshold, no order in hand | 15CA Part C AND Form 15CB from a CA. |
| Non-taxable remittance not on the Specified List | 15CA Part D. No 15CB. |
The “Specified List” is a list of about thirty-odd purpose codes published in Rule 37BB that RBI treats as non-reportable for 15CA/CB purposes. Things like private visits abroad, gifts to close relatives, membership fees to international bodies, and certain student expenses generally sit on this list. The list is updated periodically, so before you assume your purpose is on it, check the current version at incometax.gov.in or with your bank.
The small-amount threshold that separates Part A from Part C sits at INR 5 lakh in aggregate per financial year to the same non-resident recipient. Below that, taxable remittances need only Part A. Above it, taxable remittances typically need Part C plus a 15CB unless you have a specific lower-deduction order.
Reality Check: Personal remittances under LRS for things like private travel, education abroad, medical treatment, and gifts to close relatives usually fall outside the taxable payment category to begin with, which means many of them either sit on the Specified List or file Part D at most. If your bank is asking for a full 15CB on a private LRS transfer, ask them to point to the specific rule requiring it. Sometimes they will realize a simpler declaration is enough.
Who Files What
Form 15CA is filed by the remitter under their own PAN, logged into the e-filing portal. You cannot delegate this to your bank. The bank will not initiate the transfer without your acknowledgement number, but the portal expects the filing to come from your own login. Digital signature or Aadhaar OTP is used to submit.
Form 15CB is filed by a Chartered Accountant using their own portal login as a “CA” role. You add the CA to your account on incometax.gov.in and assign them the specific form, then they log in, complete the certificate, and submit it against your PAN. Once done, you go back and reference the 15CB acknowledgement number inside your Part C 15CA.
If your CA works remotely or is based in another city, this works fine. The entire flow is on the portal. Physical signatures are not required for standard cases.
The Filing Flow, Step By Step
For a taxable remittance above INR 5 lakh, the sequence generally looks like this.
First, you engage a Chartered Accountant and share the underlying documents. This might include the invoice or the purpose letter, the contract if any, and the recipient’s details. The CA reviews whether tax has to be withheld under Section 195. If yes, they help you calculate and deposit it. If no, they document the reasoning.
Second, the CA logs into the e-filing portal, opens Form 15CB, fills in the transfer details, and submits. An acknowledgement number is generated. The CA shares it with you.
Third, you log into the same portal, open Form 15CA, choose the correct part based on your fact pattern (Part C in this scenario), enter the transfer details, reference the 15CB acknowledgement number, and submit using DSC or Aadhaar OTP. Another acknowledgement number is generated.
Fourth, you print or download both acknowledgements and hand them to your bank or remitter along with the remittance instruction, Form A2, and any supporting documents the bank requires. The bank verifies the acknowledgements on the portal and processes the transfer.
For a Part A or Part D filing, you skip the CA step entirely and file the 15CA yourself in a single session. It typically takes minutes if the recipient details are ready.
Common Mistakes That Delay A Transfer
The single most common delay comes from picking the wrong part. If your remittance is taxable and above the threshold but you file Part A because it is faster, the bank will bounce the paperwork. If it is a non-taxable personal remittance that sits on the Specified List but you file Part C anyway, you have engaged a CA and paid a fee for a certificate that was not needed. Getting the part right the first time saves everyone hours.
The second common mistake is a mismatched purpose code. Your Form A2 tells the bank one purpose, your 15CA tells the tax portal another. This mismatch triggers a manual review at the bank and can hold up the wire for days. Match the purpose code across all three artifacts. If you are unsure which code applies, ask your CA before filing rather than after.
The third is stale KYC. Your PAN and Aadhaar have to be linked and your address on the portal has to match your bank records. If they do not, the portal accepts the filing but the bank rejects it downstream because their records disagree.
The fourth is forgetting the recipient’s tax residency documentation. If you are claiming a lower rate of withholding under a Double Taxation Avoidance Agreement, the recipient needs to provide a Tax Residency Certificate and a Form 10F. Filing 15CB without these can force a resubmission.
Travel Tip: If you send outward remittances more than once or twice a year, keep a folder with the specimen recipient details, the recurring purpose code, and last year’s 15CA acknowledgement. Most of the second filing is copy-paste from the first, and having the template ready cuts your CA’s time.
Where Sliq Pay Fits In
Most existing outward remittance channels treat 15CA and 15CB as a paperwork step that lives entirely outside the payment app. You file on incometax.gov.in, print the acknowledgements, and walk them to your bank. Sliq Pay is building an INR-to-USD outward remittance product that will guide you through the correct 15CA part at the point of transfer, so the paperwork happens inside the same flow as the payment rather than in a separate portal session.
Sliq Pay does not select the purpose code on your behalf, because purpose code selection is a regulatory responsibility of the remitter. The flow makes it easier to pick the right code by matching the purpose to the applicable filing part, but the customer confirms the choice.
For US-to-India remittance, which is a live product today, 15CA and 15CB do not apply. Those forms are specifically for money leaving India.
What US-based NRIs Should Know
If you are an NRI in the US and you are receiving the money in India, 15CA and 15CB are not your paperwork. They are filed by whoever is sending the money out of India. If your parent in Bengaluru is wiring you back some funds from their NRO account, they are the remitter and they file. If you are sending money from your US account to your parent’s account in India, no 15CA or 15CB is involved, because the flow is inward, not outward.
The confusion here is common because the naming of the forms sounds bureaucratic in a way that makes people assume they apply to all cross-border money movement. They do not. They apply only to outward remittance from India by an Indian resident or by someone else remitting money out of an Indian account.
FAQ
What is the difference between Form 15CA and 15CB? Form 15CA is a self-declaration filed by the remitter on the Income Tax e-filing portal before an outward remittance. Form 15CB is a certificate issued by a Chartered Accountant confirming that any Indian tax applicable to the remittance has been reviewed and, where applicable, withheld. Not every remittance needs both.
When is Form 15CB not required? Form 15CB is not required for remittances on the RBI Specified List, for non-taxable remittances filed under Part D, for taxable remittances at or below the small-amount threshold filed under Part A, or for taxable remittances covered by a lower/nil deduction order filed under Part B.
Can I file 15CA myself without a CA? Yes, for Part A, Part B, and Part D filings you file 15CA yourself directly on incometax.gov.in using your PAN login and either a DSC or Aadhaar OTP. Only Part C requires a Chartered Accountant, because Part C is paired with a 15CB.
Do 15CA and 15CB apply to money sent to India from abroad? No. Both forms apply only to outward remittance from India. Money coming into India from an NRI or a foreign sender uses a separate framework.
How long does the filing take? A Part A or Part D filing typically takes a few minutes once you have the recipient’s details and purpose code ready. A Part C filing depends on how quickly your CA can complete the 15CB, which in a straightforward case is a day or two. Building the timing into your remittance plan avoids last-minute stress. Sliq Pay’s LRS product, launching soon, aims to compress this into the payment flow itself.
What if my bank asks for 15CB on a small personal remittance? Ask them to point to the specific rule requiring it. Many small personal remittances sit on the Specified List or file Part D, neither of which needs a 15CB. Banks sometimes default to asking for the full package. A polite pushback often surfaces the simpler path.
Does the purpose code have to match Form A2, 15CA, and the bank instruction? Yes. A mismatch triggers a manual review at the bank and can delay the wire. Match the purpose code across all three artifacts before submitting.
Do I need Form 10F and a Tax Residency Certificate? Only if you are claiming a lower withholding rate under a Double Taxation Avoidance Agreement. For most personal LRS remittances, these are not needed. For business-to-business payments to a non-resident vendor, they usually are.
Before You File Your Next Remittance
Confirm the current Specified List and thresholds at incometax.gov.in the day of your transfer, match the purpose code across your bank paperwork and your 15CA, and only engage a CA if you actually need Part C. When Sliq Pay’s LRS product launches, the correct filing part will be surfaced inside the payment flow so the paperwork and the transfer travel together.
Disclaimer: The information provided on this blog is for general informational purposes only and does not constitute legal, financial, tax, or professional advice. Product features, pricing, eligibility, and availability may vary by country, user type, regulatory requirements, and are subject to change.
Please refer to Sliq Pay’s Terms of Use and official product pages for the most accurate and up-to-date information. Sliq Pay makes no representations or warranties regarding the completeness, accuracy, or reliability of the content.
