15CA-CB Filing
15CA-CB Filing
Form 15CA and Form 15CB are mandatory for remittances made to non-residents. Form 15CB is a certificate issued by a Chartered Accountant certifying the nature of payment, applicable tax rate, and TDS compliance. Form 15CA is an online declaration filed by the remitter on the Income Tax portal before making the payment. Both forms ensure proper tax deduction on cross-border payments.
Important Points:
- Mandatory for all foreign remittances (with certain exemptions)
- Form 15CB: CA certificate certifying tax compliance on the remittance
- Form 15CA: Online declaration submitted before making payment
- Non-compliance attracts penalties under Section 271-I (₹1 lakh)
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