Foreign Remittance Certificate (Form 15CA and 15CB)

Banks ask for 15CA and, where required, 15CB before releasing an outward remittance. Patron Accounting has supported over 10,000 clients, and our CAs issue 15CB with UDIN, quickly.

We prepare your Form 15CB, the Chartered Accountant's certificate, and help you file Form 15CA, so your outward remittance clears the bank and complies with Section 195, with a valid UDIN.

Content is reviewed quarterly for accuracy.

Form 15CB is required only when two conditions are met together: the remittance is chargeable to tax in India, and the aggregate of remittances to the same non-resident exceeds INR 5 lakh in the financial year. The four parts of Form 15CA map to the situation.

• Invoice or agreement for the payment.
• Details of the non-resident: name, country, and tax residency.
• Tax Residency Certificate and Form 10F, where a treaty is claimed.
• Nature and purpose of the remittance.
• Remitter PAN and bank details (Form A2).

Where a DTAA benefit is claimed, the Tax Residency Certificate and Form 10F are usually needed; we tell you exactly what applies.

What you receive: Form 15CB certified by the CA, with the TDS and DTAA analysis; Form 15CA filed in the correct part on the portal; guidance on the TDS to deduct and deposit; and the CA signature, seal, membership and firm numbers, and UDIN.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Form 15CA and 15CB consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Processed | 15+ Years

"Patron Accounting gives the best service related to all account handling of our firm. She files all returns timely and is most kind and respectful towards us." - Nikhil Nimbhorkar, Google Review

"I've had an outstanding experience working with Patron Accounting. Their professionalism, attention to detail, and timely communication made the entire process smooth and stress-free." - Subhendu Mishra, Google Review

Outcome proof: an IT company paying an overseas software vendor needed 15CB before its bank would remit; we examined the DTAA, applied the correct withholding rate, issued 15CB with UDIN, and filed Part C of 15CA the same day, and the bank released the payment without delay.

With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves remitters across India - both in-person and remotely.

15CB sits alongside these closely related services:

• TDS Return Filing - the tax withheld under Section 195 must be deposited and reported.
• Income Tax Return Filing - where the remittance and TDS reconcile annually.
• Tax Planning Services - for cross-border and DTAA structuring.
• Company Registration in USA - for businesses with a US entity making cross-border payments.
• Statutory Audit - the audited books behind the remittance.

When money leaves India for a non-resident, the tax department needs assurance that any Indian tax has been accounted for, because once funds are abroad, recovery is difficult. Section 195 requires the payer to deduct TDS on a taxable payment to a non-resident, and the 15CA/15CB mechanism is how the department tracks this before the remittance. The bank, acting as the authorised dealer, will not release a covered remittance until the forms are in place, which is why a delayed 15CB delays the payment.

Getting the certificate right protects you both ways. Apply too high a withholding and you over-deduct from your vendor; miss a treaty benefit under the relevant DTAA and you pay more than required; under-deduct and you risk a demand and interest later. Our CAs examine the nature of the payment, the recipient's residency and treaty position, and the correct rate, and certify it in 15CB, so the TDS is right and the remittance is clean. From 1 April 2026, the forms are renumbered to Form 145 and Form 146, but the threshold, structure, and exemptions are unchanged.

For official guidance on Form 15CA, Form 15CB, Section 195, and Rule 37BB, refer to the Income Tax Department (incometax.gov.in). Form 15CA is the remitter's own self-declaration; Form 15CB is the CA's certificate, required only where the remittance is chargeable to tax in India and the aggregate to the same non-resident exceeds INR 5 lakh in the year.

Your bank will not release a covered outward remittance until 15CA and, where required, 15CB are in place, so a delay here delays your payment to the vendor or recipient. Worse, a wrong TDS rate can mean over-deduction, a missed treaty benefit, or a future demand with interest for under-deduction. A correct, prompt 15CB, with the right Form 15CA part, keeps the payment moving and the tax position clean.

Get a free, no-obligation quote. Call +91 945 945 6700 or WhatsApp our team today.

Whether you are paying an overseas vendor, a foreign service provider, or any non-resident, the 15CA and 15CB are what let the money move, correctly and on time. Patron Accounting examines the taxability, the DTAA, and the right TDS rate, issues your 15CB with UDIN, and files the correct part of 15CA.

The result is a remittance that clears the bank and stands up to scrutiny. Call +91 945 945 6700, WhatsApp us, or request a free consultation.