Foreign Remittance Certificate (15CA / 15CB) in Gurugram

Sending money abroad? Get your Form 15CA and 15CB done right by Chartered Accountants, so the bank releases your remittance without delay. Form 15CB is the CA's tax-determination certificate that confirms the correct TDS and DTAA treatment under Section 195, and we prepare it with a verifiable UDIN, ready to support your 15CA filing.

The two forms work together: the CA certifies the tax position in 15CB (now 146), and the remitter declares it in 15CA (now 145) before the bank releases the funds. Getting the taxability and DTAA rate right is what avoids both over-deduction and a Section 271-I penalty. This sits alongside other cross-border compliance such as FDI compliance and FLA returns.

Content is reviewed quarterly for accuracy.

Any person or business making a taxable payment to a non-resident above the threshold. The buyer is the remitter - a company, firm, or individual making the outward payment.

• Importers and businesses - paying for services, royalty, or professional fees abroad.
• Companies paying non-residents - technical fees, commission, or interest to foreign parties.
• NRIs and their payers - repatriation and payments where banks demand the forms.
• Anyone above the threshold - where the payment is taxable and aggregate exceeds Rs 5 lakh.

• Remitter PAN and the non-resident's name, address, and country.
• Invoice or agreement for the payment (import, royalty, services, etc.).
• Nature and purpose of the remittance and the proposed amount.
• Tax Residency Certificate (TRC) and Form 10F, for DTAA benefit.
• No Permanent Establishment declaration, where applicable.
• Bank details and the authorised dealer's remittance form.

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 Foreign Remittance Certificate (15CA / 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. Trusted by Hyundai, Asian Paints, and Bridgestone, among others. With offices in Pune, Mumbai, Gurugram, and Gurugram, Patron Accounting serves remitters across India - both in-person and remotely.

• FDI Compliance - inbound foreign-investment reporting under FEMA.
• FLA Returns - annual foreign liabilities and assets return to RBI.
• TDS Return - reporting the tax deducted on the remittance.
• ITR for Companies - annual return reflecting cross-border payments.
• TDS Return Filing (24Q) - quarterly TDS reporting for the deductor.
• Statutory Audit - audited financials behind cross-border reporting.

• Provision: Section 195 of the Income-tax Act - TDS on payments to non-residents.
• Rule: Rule 37BB - prescribes Forms 15CA/15CB and the specified exemption list (33 items).
• Threshold: 15CB needed when taxable and aggregate to the same non-resident exceeds Rs 5 lakh in the FY.
• Treaty relief: DTAA rate applied with the TRC and Form 10F.
• Penalty: up to Rs 1 lakh per form under Section 271-I.
• Forms transition: renumbered Forms 145/146 from 1 April 2026; UDIN mandatory since 1 July 2019.

References: forms are filed on the Income Tax Department e-filing portal; CA certificates are authenticated via ICAI UDIN.

Authorised dealer banks will not release a foreign remittance without the required 15CA and 15CB, and a wrong rate or a missing form holds up your payment. If you have a remittance to make, share the details and we will determine the tax position and issue bank-ready forms quickly, under the form applicable to your payment date.

Form 15CA and 15CB are the gateway to a clean foreign remittance - the CA certifies the tax position under Section 195 and DTAA, and the remitter declares it before the bank releases the funds. With the forms renumbered to 145/146 from April 2026 but substantively unchanged, what matters is getting the taxability, rate, and treaty treatment right.

Patron Accounting does exactly that, bringing over 15 years of audit and certification experience to each remittance. Call +91 945 945 6700.