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

Reviewed by CA and CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: Verify Credentials →

Includes: Form 15CB CA certificate and Form 15CA filing on the income tax portal.

For: businesses and individuals making taxable foreign payments above Rs 5 lakh.

Fees: starting from Rs 2,499 (exclusive of GST and government charges), per remittance.

Timeline: same day to 1 working day once documents are shared.

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Form 15CA and 15CB: Overview

📌 TL;DR - Foreign Remittance Certificate (15CA/15CB) Services at a Glance

Form 15CA is the remitter's declaration and Form 15CB is a CA's certificate, required before a foreign remittance under Section 195 and Rule 37BB. Form 15CB is needed when the payment is taxable in India and the aggregate to the same non-resident exceeds Rs 5 lakh in the year. The CA confirms the TDS rate and DTAA position; the bank then releases the payment.

Parameter	Detail
Form 15CA	Remitter's declaration on the income tax portal
Form 15CB	Chartered Accountant's certificate on tax and DTAA
Governing Law	Section 195 and Rule 37BB, Income-tax Act / Rules
15CB Trigger	Taxable payment and aggregate above Rs 5 lakh in the FY
Cost	Starting from Rs 2,499 (Exl GST and Govt. Charges), per remittance
Penalty	Up to Rs 1 lakh under Section 271-I for non-compliance
Mandatory Field	18-digit UDIN on Form 15CB, verifiable at udin.icai.org

A foreign remittance certificate under Form 15CA and 15CB is the tax compliance a remitter completes before paying a non-resident or foreign company. Form 15CA is the remitter's online declaration; Form 15CB is a Chartered Accountant's certificate confirming whether the payment is taxable, at what rate, and the applicable DTAA benefit, under Section 195 and Rule 37BB.

Form 15CB is required when the payment is taxable and the aggregate exceeds Rs 5 lakh in the year. Patron Accounting LLP issues 15CB with a UDIN and files 15CA.

Content is reviewed quarterly for accuracy.

What Is a Form 15CA / 15CB Certificate?

A 15CA / 15CB certificate is the tax compliance required before remitting money to a non-resident or foreign company from India. Form 15CA is a declaration the remitter files online with the Income Tax Department, and Form 15CB is a certificate from a Chartered Accountant confirming whether the remittance is chargeable to tax, the correct TDS rate, and the benefit available under the applicable Double Taxation Avoidance Agreement (DTAA).

Together they satisfy Section 195 and Rule 37BB, and banks require them before releasing a foreign payment where applicable. Form 15CB carries a UDIN.

For non-residents repatriating income, this often sits alongside ITR filing for NRIs and the deductor's TDS return.

Key Terms for Foreign Remittance Certificate (15CA/15CB):

Section 195: the Income-tax Act provision governing TDS on payments to non-residents.
Rule 37BB: the rule prescribing Form 15CA and 15CB and the specified-list exemptions.
DTAA: the Double Taxation Avoidance Agreement that may reduce the TDS rate.
TRC: the Tax Residency Certificate the non-resident provides to claim DTAA benefit.
Specified list: the Rule 37BB payments, such as certain imports and personal remittances, exempt from the forms.

Issued with UDIN, bank-ready

Who Needs This Certificate?

Anyone making a taxable foreign payment above the threshold needs it. Common situations include:

Import and service payments: businesses paying foreign vendors for services or royalties.
NRI remittances: repatriation from NRO accounts and other taxable transfers abroad.
Software, consultancy and commission: payments to non-residents that may attract TDS.
Interest, dividend and rent: income payments to non-residents under Section 195.
Property sale proceeds: repatriation by a non-resident after a property sale.

The Four Parts of Form 15CA: which part applies depends on the amount and tax position.

Part	When It Applies
Part A	Payment is taxable and the aggregate does not exceed Rs 5 lakh in the FY. No 15CB needed.
Part B	Aggregate exceeds Rs 5 lakh and an AO order under Section 195(2), 195(3) or 197 has been obtained. No 15CB needed.
Part C	Aggregate exceeds Rs 5 lakh, payment is taxable, and Form 15CB from a CA has been obtained. This is the common case.
Part D	Remittance is not chargeable to tax under the Income-tax Act.

Form 15CB is an event-based certificate needed when both conditions are met: the remittance is chargeable to tax in India, and the aggregate to the same non-resident exceeds Rs 5 lakh in the financial year. It is not required when the aggregate is Rs 5 lakh or less (Part A), an AO order under Section 195(2), 195(3) or 197 has been obtained (Part B), the remittance is not chargeable to tax (Part D), or the payment is in the specified list under Rule 37BB, where no 15CA or 15CB is required at all.

Our 15CA / 15CB Services

Service	What We Do
Taxability assessment	We determine if the payment is chargeable to tax and at what rate.
DTAA optimisation	We apply the treaty benefit using the TRC and Form 10F where eligible.
Form 15CB certificate	A CA certificate with a UDIN, in the income tax portal format.
Form 15CA filing	The correct part (A, B, C or D) filed on the portal.
Rule 37BB check	We confirm whether your payment is in the exempt specified list.
Bank coordination	Documents formatted so your bank releases the remittance smoothly.

Our Process

5 Steps to Complete 15CA / 15CB

From sharing the remittance details to a bank-ready Form 15CB and 15CA filing, with the DTAA rate applied and a UDIN on the certificate.

Step 1

Share Details

Share the invoice or agreement, beneficiary details, purpose and amount of the remittance.

Invoice and beneficiary Purpose and amount

Details 01

Step 2

Taxability Review

The CA assesses chargeability under Section 195 and the DTAA, using the TRC and Form 10F.

Section 195 review DTAA assessed

Review 02

Step 3

Certification

The CA issues Form 15CB with the correct rate and a UDIN under SA 500.

Form 15CB issued Live UDIN

Certification 03

Step 4

Filing

The appropriate part of Form 15CA is filed on the income tax portal.

Correct part A-D Portal filing

Filing 04

Step 5

Bank Submission

The forms are given to the bank, which releases the remittance.

Bank-ready forms Payment released

Bank 05

Documents Required: Remittance Checklist

Remitter PAN and the beneficiary's name, address and country.
Invoice or agreement for the payment.
Nature and purpose of the remittance, with RBI purpose code.
Tax Residency Certificate (TRC) and Form 10F of the non-resident, for DTAA.
No Permanent Establishment declaration, where applicable.
Bank details and the proposed remittance amount.

What Form 15CB certifies: the remitter and beneficiary details, and the nature of the remittance; whether the payment is chargeable to tax in India; the applicable section, TDS rate and amount; the DTAA article and rate where a treaty benefit applies; the amount of remittance and currency; and the CA name, membership number, firm registration number, signature and UDIN.

Common Challenges and How We Solve Them

Challenge	Impact	How Patron Accounting Solves It
Wrong part of 15CA filed	Filing rejected or invalid	We map the amount and tax position to the correct part.
DTAA benefit missed, higher TDS	Excess tax withheld	We apply the treaty rate using TRC and Form 10F.
Bank delays for missing forms	Remittance held up	We deliver 15CB and 15CA promptly, bank-ready.
Unsure if Rule 37BB exempts it	Unnecessary filing	We check the specified list before you pay.

15CA / 15CB Fees

Fee Component	Amount
Patron Accounting Professional Fees	Starting from INR 2,499 (Exl GST and Govt. Charges), per remittance
UDIN generation (ICAI)	No separate government charge
Volume or retainer (frequent remitters)	Quoted after a quick review
GST	As applicable on professional fees

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.

How Long Does It Take?

Stage	Estimated Timeline
Share invoice, beneficiary and DTAA papers	Day 1
Taxability and DTAA assessment	Same day
Form 15CB issuance and 15CA filing	Same day to 1 working day
Frequent remitters	Quick recurring process
Forms delivered before bank cut-off	Prioritised turnaround

Most 15CA / 15CB certificates are issued the same day or within 1 working day of receiving complete documents and the DTAA papers. Because banks need the forms before releasing a remittance, we prioritise turnaround so your payment is not held up. For frequent remitters, we set up a quick recurring process.

Key Benefits

Benefits of Professional Certification

Bank-ready

Correct forms mean the bank releases your remittance without back-and-forth.

Lower TDS

DTAA benefit applied where eligible reduces the tax withheld.

Penalty avoidance

Compliant filing avoids the Section 271-I penalty of up to Rs 1 lakh.

Correct classification

The right part of 15CA, and a Rule 37BB check, every time.

Why Remitters Trust Patron Accounting

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

"We make regular vendor payments abroad. Patron issues 15CB and files 15CA the same day, applies the DTAA rate correctly, and our bank releases funds without delay. - finance manager, IT services company"

Trusted by businesses and individuals, including teams at Hyundai, Asian Paints and Bridgestone. With offices in Pune, Mumbai, Delhi, and Gurugram, Patron Accounting serves remitters across India - both in-person and remotely.

Self-Filing vs CA-Certified 15CB

Factor	Self-Filing	CA-Certified (Patron)
15CB certificate	Cannot be self-issued	Issued by a practising CA with UDIN
DTAA rate	Often missed	Applied via TRC and Form 10F
Bank acceptance	Risk of rejection	Bank-ready forms
Penalty risk	Higher	Compliant under Section 195 and Rule 37BB

Related Services

Explore our remittance, NRI and compliance services:

ITR for NRIs - income tax return filing for non-residents.
TDS Return Filing - quarterly TDS returns for deductors.
FDI Compliance - reporting for foreign direct investment.
Net Worth Certificate for Companies - corporate net worth needs.
Turnover Certificate - CA-certified turnover statement.
Private Limited Company Compliance - ongoing ROC and statutory compliance.

Tax and Compliance Framework

Governing law: Section 195 of the Income Tax Act governs TDS on payments to non-residents, and Rule 37BB prescribes Forms 15CA and 15CB and the specified-list exemptions.

DTAA: treaty benefits are applied using the non-resident's Tax Residency Certificate and Form 10F.

Penalty: Section 271-I provides a penalty of up to Rs 1 lakh for failure to furnish the forms.

Update: the CBDT has renumbered Form 15CA to Form 145 and Form 15CB to Form 146 with effect from 1 April 2026, with the substance, threshold and structure unchanged.

Certification: the ICAI standards govern the CA certificate, with a UDIN verifiable at udin.icai.org. See Income Tax India for Section 195 and the forms.

What are Form 15CA and Form 15CB?

Form 15CA is a declaration the remitter files online with the Income Tax Department before paying a non-resident or foreign company, and Form 15CB is a Chartered Accountant's certificate confirming whether the payment is chargeable to tax, the correct TDS rate, and any benefit under the applicable DTAA. Together they satisfy Section 195 and Rule 37BB, and banks require them before releasing a foreign remittance where applicable.

When is Form 15CB required?

Form 15CB is required when both conditions are met: the remittance is chargeable to tax in India and the aggregate to the same non-resident exceeds Rs 5 lakh in the financial year. The remitter then files Part C of Form 15CA after obtaining 15CB. It is not required for payments of Rs 5 lakh or less, payments covered by an Assessing Officer order, non-taxable payments, or specified-list payments under Rule 37BB.

What are the four parts of Form 15CA?

Part A applies when the payment is taxable and the aggregate is Rs 5 lakh or less. Part B applies when the aggregate exceeds Rs 5 lakh and an Assessing Officer order under Section 195(2), 195(3) or 197 has been obtained. Part C applies when the aggregate exceeds Rs 5 lakh, the payment is taxable, and a 15CB certificate has been obtained. Part D applies when the remittance is not chargeable to tax.

Which payments are exempt from 15CA and 15CB?

Rule 37BB contains a specified list of payments for which neither Form 15CA nor Form 15CB is required, such as certain imports and personal remittances for purposes like travel, education, medical treatment, gifts and maintenance of relatives. Banks refer to this list and the RBI purpose codes. We check whether your remittance falls in the specified list before you pay, so you only file what is genuinely required.

How much does 15CA / 15CB cost?

At Patron Accounting, Form 15CA and 15CB start from Rs 2,499 (exclusive of GST and government charges) per remittance, in line with the market for CA-certified 15CB. The fee covers the taxability assessment, DTAA application, the 15CB certificate with UDIN, and the 15CA filing. Frequent remitters can opt for a volume or retainer arrangement. Fees are confirmed after reviewing the nature of the payment.

Can the DTAA reduce the tax on my remittance?

Yes. If India has a Double Taxation Avoidance Agreement with the beneficiary's country, the treaty may prescribe a lower TDS rate than the domestic rate. To claim it, the non-resident provides a Tax Residency Certificate and Form 10F, and where relevant a no Permanent Establishment declaration. We assess eligibility and apply the correct treaty rate in Form 15CB, which can significantly reduce the tax withheld on the remittance.

Are 15CA and 15CB changing in 2026?

Yes, in form numbering only. The CBDT has renumbered Form 15CA as Form 145 and Form 15CB as Form 146 with effect from 1 April 2026. The compliance requirement, the Rs 5 lakh threshold, the four-part structure and the Rule 37BB specified list remain substantively the same. We file under the correct current form, so your remittance stays compliant through the transition without any change in what you need to provide.

15CA 15CB kaise file kare?

Apni invoice, beneficiary details aur DTAA papers (TRC, Form 10F) dijiye; CA taxability aur rate assess karke Form 15CB UDIN ke saath jaari karta hai aur sahi part mein Form 15CA portal par file karta hai.

Quick Answers

15CA? Remitter's declaration on the portal.
15CB? CA certificate on tax and DTAA.
15CB when? Taxable and aggregate above Rs 5 lakh.
Law? Section 195 and Rule 37BB.
Cost? Starting from Rs 2,499 per remittance plus GST.

Get Your 15CA / 15CB Now in Mumbai

Get your 15CA / 15CB now. Call +91 945 945 6700 or message us on WhatsApp for a free quote. Same-day, DTAA-optimised and UDIN-verified.

Get Your 15CA / 15CB Today in Mumbai

A 15CA / 15CB certificate is the compliance that lets you remit money abroad smoothly, with the CA confirming the correct tax and DTAA treatment under Section 195 and Rule 37BB. Getting the right part filed, the treaty rate applied and the 15CB issued with a UDIN keeps your bank moving and avoids penalties.

Patron Accounting LLP, with 15+ years of experience and offices in Pune, Mumbai, Delhi and Gurugram, issues 15CB and files 15CA for remitters across India. 10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Certified.

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Certification Services Across India

We issue Form 15CB and file 15CA for remitters in major cities and remotely across India.

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Content Created: 8 June 2026 | Last Updated: | Next Review: 8 December 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed on a 6-month cycle and whenever CBDT forms or rules change, including the Form 145/146 renumbering, so the information stays current and accurate.

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