Answer up to four quick questions about your foreign remittance to a non-resident and this checker applies the Rule 37BB / Section 195 logic to tell you exactly what is required — no forms, Form 15CA Part A, Part B, Part C with a 15CB CA certificate, or Part D. The key triggers: is the sum taxable in India, is it on the specified list, does the yearly aggregate cross ₹5 lakh, and do you hold an Assessing Officer certificate. It is an indicative tool — a CA must determine taxability and issue any 15CB.
Check 15CA / 15CB Applicability
Answer the questions below — later questions unlock based on your answers.
Taxability is judged under Sections 5 and 9 and any applicable DTAA. If unsure, treat as "No / not sure" — a CA confirms this.
The specified list has 33 purpose categories that need no forms. Banks map these to RBI purpose codes.
Tested on the total to non-residents for the year, not a single transfer.
A nil/lower-deduction order from the Assessing Officer replaces the need for a 15CB.
Need the form filed (and a 15CB if required)?
A Chartered Accountant determines taxability under the DTAA, issues a UDIN-backed Form 15CB and files Form 15CA for you.
Taxability first. Tell the checker whether the remittance is chargeable to tax in India. This single answer decides whether a 15CB can ever be required.
Specified list. If it is not taxable, confirm whether the payment purpose is on the Rule 37BB specified list — if so, no forms are needed at all.
₹5 lakh aggregate. For taxable remittances, state whether your total to non-residents this year crosses ₹5 lakh.
AO certificate. If you are over ₹5 lakh, say whether you hold an Assessing Officer certificate — that routes you to Part B instead of a 15CB.
The checker then shows your exact requirement and the reasoning path. Use it alongside the income tax calculator and our NRI ITR filing guidance when the remittance relates to non-resident income.
CA Tip: The hardest question is the first one — taxability under Sections 5 and 9 read with the DTAA. The chargeability framework sits in the Income-tax Act, and banks increasingly ask for 15CA/15CB before releasing funds, so resolve taxability early with a CA rather than at the remittance counter.
Form 15CA vs Form 15CB — What They Are
Form 15CA is a declaration filed electronically on the income-tax portal by the person making a payment to a non-resident or foreign company. It captures the remittance details and the tax position before the money leaves India.
Form 15CB is a certificate from a Chartered Accountant that examines chargeability under Sections 5 and 9 of the Income-tax Act and the relevant DTAA, and certifies the nature of the payment, the applicable rate and the tax deducted under Section 195. It carries a UDIN issued through the ICAI portal, and is an event-based form, required only when the remittance is taxable and the yearly aggregate exceeds ₹5 lakh without an AO certificate.
In short: 15CA is the remitter's declaration; 15CB is the CA's tax-determination certificate that backs the higher-value taxable cases.
The Four Parts of Form 15CA
Which part you file depends on taxability, the ₹5 lakh aggregate and whether you hold an AO certificate:
Part
When it applies
15CB needed?
Part A
Taxable; yearly aggregate up to ₹5 lakh
No
Part B
Taxable; over ₹5 lakh; AO certificate u/s 195(2)/195(3)/197 obtained
No
Part C
Taxable; over ₹5 lakh; no AO certificate
Yes — 15CB
Part D
Not chargeable to tax and not on the Rule 37BB list
No
Where the remittance is not taxable and the purpose is on the Rule 37BB specified list, neither 15CA nor 15CB is required.
Need Help with Form 15CA & 15CB Filing?
Patron Accounting LLP supports businesses and individuals making taxable foreign remittances — for Pune, Mumbai, Delhi, Gurugram and pan-India clients.
Rule 37BB of the Income-tax Rules lists 33 categories of payments for which neither Form 15CA nor 15CB has to be furnished, as set out in the Income Tax Department's Form 15CA FAQ. These broadly cover purposes that do not require RBI approval, including:
Certain imports of goods;
Personal remittances for foreign travel, education and medical treatment;
Gifts, donations and maintenance of relatives abroad;
Remittances under the Liberalised Remittance Scheme (LRS) that do not require RBI approval;
Various other specified business and personal purposes mapped to RBI purpose codes.
Banks use these purpose codes to decide whether forms are needed. If your remittance matches a listed purpose, keep evidence of the purpose code and supporting documents — you can avoid both forms, but the bank's internal controls may still ask for a declaration.
Caution: "Not requiring forms" is not the same as "not taxable". The specified-list exemption is about the reporting forms; if tax is actually deductible under Section 195, that obligation stands separately.
How 15CA / 15CB Filing Works
Determine taxability of the remittance under the Income-tax Act and DTAA — usually with a CA.
If taxable and over ₹5 lakh without an AO certificate, the CA prepares Form 15CB with a UDIN, certifying nature, rate and TDS.
The remitter files Form 15CA (the correct part) on the income-tax e-filing portal, quoting the 15CB acknowledgement or AO order where relevant.
The bank releases the remittance against the A2 form and the 15CA/15CB, deducting TDS at the certified rate.
The TDS is reported in the regular TDS return cycle.
Form 15CA can be withdrawn within seven days of submission if an error is found. From 1 April 2026 the reporting migrates to Forms 145 and 146, but the underlying triggers and thresholds remain the same.
Frequently Asked Questions on 15CA & 15CB
Form 15CA is the declaration a remitter files electronically before paying a non-resident. It is needed whenever the payment is chargeable to tax in India. The specific part depends on the facts: Part A for taxable remittances up to ₹5 lakh in the year, Part B when an Assessing Officer certificate has been obtained, Part C when a 15CB certificate is used, and Part D when the sum is not chargeable to tax but is not on the Rule 37BB exempt list.
Form 15CB is a certificate from a Chartered Accountant that is required only when the remittance is chargeable to tax in India and the aggregate of remittances exceeds ₹5 lakh in the financial year, and no Assessing Officer certificate under Section 195(2), 195(3) or 197 has been obtained. In that case the remitter files Form 15CA Part C supported by the CA's 15CB. Below ₹5 lakh, or where an AO certificate exists, 15CB is not needed.
The ₹5 lakh figure is tested on the aggregate of remittances to non-residents during the financial year, not on a single transfer. If your total taxable remittances stay at or below ₹5 lakh, you file only Form 15CA Part A and no 15CB. Once the aggregate crosses ₹5 lakh and the sum is taxable, a 15CB certificate (with Part C) is required unless you hold an AO certificate, in which case Part B applies.
Part A is for taxable remittances where the yearly aggregate does not exceed ₹5 lakh. Part B is for taxable remittances above ₹5 lakh where an Assessing Officer certificate under Section 195(2), 195(3) or 197 has been obtained. Part C is for taxable remittances above ₹5 lakh supported by a 15CB certificate from an accountant. Part D is for remittances that are not chargeable to tax and are not covered by the Rule 37BB specified list.
Rule 37BB contains a specified list of 33 payment categories for which neither Form 15CA nor 15CB needs to be furnished. These include certain imports, personal remittances for travel, education and medical treatment, and other purposes that do not require RBI approval. Banks map these to RBI purpose codes. If your remittance matches a listed purpose, you can avoid both forms, though you should keep proof of the purpose code.
If the remittance is not chargeable to tax in India, no 15CB is required. If it is also covered by the Rule 37BB specified list, no forms are required at all. If it is not on that list, you still file Form 15CA Part D to declare that the sum is not chargeable to tax. Determining taxability under Sections 5 and 9 and the relevant DTAA is the part where a CA's view matters most.
Part B applies when a taxable remittance exceeds ₹5 lakh in the year and the remitter has obtained an order or certificate from the Assessing Officer under Section 195(2), 195(3) or 197 specifying a nil or lower rate of tax. Because the AO has already determined the rate, a separate 15CB certificate is not needed; the remitter simply files Part B quoting the AO order, and tax is deducted at the rate specified.
A Double Taxation Avoidance Agreement can reduce or eliminate Indian tax on a remittance, but the remittance can still be chargeable to tax in principle. Where the sum is taxable and exceeds ₹5 lakh, a 15CB certificate is generally still required, and the CA examines the DTAA to certify the correct rate. The treaty position, tax residency certificate and Form 10F all feed into that determination.
Under the new income-tax framework, remittance reporting transitions to Forms 145 and 146 for remittances initiated on or after 1 April 2026, while the substance of the rules, the ₹5 lakh threshold, the four-part structure and the Rule 37BB exempt list remain the same. Forms 15CA and 15CB stay valid for remittances initiated before that date. This checker follows the established 15CA/15CB logic, which continues unchanged in substance.
Yes, the Patron Accounting Form 15CA and 15CB Applicability Checker is completely free with no signup required. All logic runs in your browser and nothing is stored on our servers. It applies the Rule 37BB and Section 195 decision tree to tell you whether you need no forms, Form 15CA Part A, Part B, Part C with 15CB, or Part D. The final filing and any CA certificate should still be handled by a Chartered Accountant.
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