Foreign Remittance Certificate (15CA / 15CB) in Pune: 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 many outward foreign remittances so the bank can process the payment. A 15CB is needed when the remittance is taxable and the yearly total to a non-resident exceeds INR 5 lakh. From 1 April 2026 these are renumbered Form 145 and Form 146.
When a Pune business or individual sends money abroad - for imports, services, royalties, or to a non-resident - the bank will not release the payment until the remitter files Form 15CA, and where required, obtains a CA's Form 15CB certificate. These confirm whether tax applies, at what rate, and whether a tax treaty reduces it.
The framework runs under the income tax law and Rule 37BB, and from 1 April 2026 the same forms are renumbered Form 145 and Form 146. This page explains when each form is needed, the INR 5 lakh threshold, the four parts of 15CA, and how Patron Accounting handles it per remittance.
| Parameter | Detail |
|---|---|
| 15CA / Form 145 | Remitter's online declaration before remittance |
| 15CB / Form 146 | CA certificate on taxability, rate, and DTAA |
| When 15CB needed | Taxable remittance and yearly total over INR 5 lakh |
| Law | Section 195 (now Section 393); Rule 37BB (now Rule 220) |
| From 1 Apr 2026 | 15CA = Form 145, 15CB = Form 146 |
| Starting fee | INR 2,499 per remittance (Exl GST and Govt. Charges) |
Content is reviewed quarterly for accuracy.