Form 15CA & 15CB Guide for NRIs, OCIs And Foreign Citizens

If you’re a Non-Resident (NRI, OCI, foreign nationals, or a foreign company) receiving money from India or moving funds out of India, banks will often ask for a 15CA form and 15CB certificate before they release the funds.

In plain words, a 15CA form is your online declaration to the Income Tax Department about the outward remittance, and a 15CB certificate is a Chartered Accountant’s certificate that confirms whether tax applies and at what rate. These forms help the bank and the tax office make sure the payment follows Section 195 and Rule 37BB.

In this guide, we’ll show you when these (15ca/15cb) are required to be submitted by non-residents, when they’re not, which Part of 15CA to pick, how to make a 15cb certificate, and the exact steps to file and submit your entire pack to the government ITD portal and your banker. You’ll also get real examples (NRO to NRE, property sale, services to a foreign vendor), a clear decision tree, and a printable checklist so you can complete your remittance without last-minute surprises.

What Are 15CA and 15CB Forms?

When someone in India needs to send money to a non-resident, the Income Tax Department wants basic details before the bank releases the payment. That’s the purpose of Form 15CA (your declaration) and Form 15CB (the CA’s certificate, when required).

• Form 15CA is filed online on the e-Filing portal. You should complete it before remittance and keep the acknowledgement for your bank. You can file it directly on the portal or generate a JSON using the Offline Utility and upload it. Income Tax Department
  
• Form 15CB is prepared and e-verified by a Chartered Accountant. It confirms key facts like whether tax applies, which section or DTAA article covers it, and what rate you should apply. The CA looks at your contracts/invoices and any DTAA documents (TRC, Form 10F). Income Tax India

These forms sit on top of the law in Section 195 (TDS on payments to non-residents) and Rule 37BB (who must furnish information, and the exemption list). Understanding these two is enough to make most decisions on whether and what to file.

What is the difference between form 15CA and 15CB?

Form 15CA is an online declaration filed by the remitter on the Income Tax portal before sending money abroad, stating whether the remittance is taxable and if tax has been deducted.

Form 15CB is a certificate issued by a Chartered Accountant (CA) that confirms the tax calculation and whether Indian tax laws apply to a specific remittance.

In simple words, Form 15CA is filed by you on the Income Tax portal, while Form 15CB is prepared by a Chartered Accountant and supports certain Form 15CA filings.

When a person in India sends money to an individual or company outside India, some tax compliance steps must be followed. Form 15CA and Form 15CB are the two most commonly used forms in this process.
They may look similar, but their purpose and responsibility are different.

The table below explains the difference clearly.

Point	Form 15CA	Form 15CB
What it is	A self-declaration form submitted by the person who is sending the money abroad.	A certificate issued by a Chartered Accountant (CA).
Purpose	To declare that tax has been considered or deducted (if required) on the foreign remittance.	To confirm and certify the correct tax rate, tax deduction, and the nature of the payment.
Who fills it	The person (individual or company) sending the money.	A practicing Chartered Accountant.
When it is required	Required for most foreign outward payments.	Required only for certain transactions, usually when the remittance amount is higher or when tax laws are unclear.
Submission	Submitted online on the income tax portal before sending the money.	Prepared and uploaded by the CA, and then its details are used in Form 15CA.
Cost involved	Usually no direct cost unless someone assists in filing.	CA fees apply because it involves tax calculation and certification.
Verification level	Self-declared information.	Professionally verified and certified.
RBI Requirement	Banks ask for Form 15CA before processing the transfer.	Banks ask for Form 15CB only when the payment type or amount requires CA approval.

Who Must File 15CA and 15CB — and When?

The person in India who is making the payment (the payer) is responsible for filing 15CA. If your case needs 15CB, you ask a CA to prepare it first, then you file 15CA quoting the 15CB details.

Form 15CA parts at a glance (remember these and you’ll save time at the bank):

• Part A — If the payment is chargeable to tax and your aggregate to that payee in the financial year is ₹5 lakh or less.
  
• Part B — If your aggregate exceeds ₹5 lakh and you have an AO certificate/order under 195(2)/(3)/197 (lower/nil deduction).
  
• Part C — If your aggregate exceeds ₹5 lakh and you have a 15CB from a CA.
  
• Part D — If the payment is not chargeable to tax under the Act (other than payments in the specified list, where 15CA/15CB is not required at all). ICICI Bank

When does 15CB apply?
If the payment is taxable and your aggregate exceeds ₹5 lakh in the year (and you don’t have an AO certificate), you generally need 15CB. Otherwise, you don’t. The Income Tax portal’s 15CA FAQ also calls 15CB an event-based form that triggers once the ₹5 lakh line is crossed. Income Tax Department

When 15CA & 15CB Is Not Required?

Rule 37BB has a specified list of payment types where 15 CA and 15 CB is not required. This list is what banks refer to when they say, “For this purpose code, no forms needed.” If your payment matches an item in that list, you can avoid the forms. Always keep proof of the purpose code and any documents your bank asked for.

The Income Tax portal FAQ also says 15CA is not required when a resident individual’s remittance does not need RBI approval, and where it matches relevant RBI purpose codes. Do confirm how your bank applies this rule for your transaction.

Important: Even for cases that look exempt, banks can still ask for 15CA/15CB because they have internal controls and audit checks. This is normal. Follow their checklist.

When Do You Need To Submit Only The 15CA Form Online?

You need only 15CA when:

• The remittance amount is small, and
• The purpose of sending money does not require tax review, and
• The payment falls under the list where no tax is needed (as per Rule 37BB – for example: gifts to family, education fees, living expenses, etc.).

In such cases:

1. You fill Form 15CA online.
2. Download the PDF.
3. Give it to your bank to process the transfer.

No CA signature is needed here.

When Do You Need Both Form 15CA + 15CB Certificate?

You need both when:

• The amount being sent is large, or
• The reason for payment may attract tax under Indian Income Tax rules, or
• The bank specifically asks for a CA certificate before allowing the transfer.

In such cases:

1. A Chartered Accountant checks the nature of payment.
2. The CA issues Form 15CB (this is the certificate).
3. Then you fill Form 15CA online using the details from Form 15CB.
4. Download both and give them to your bank.

So, 15CB certificate comes first, then Form 15CA is filed based on it.

Very Simple Rule to Remember

Amount / Situation	Forms Needed
Small amount + clearly tax-free purpose	Only Form 15CA
Large amount or tax clarity needed	Form 15CB + Form 15CA

Popular NRI/OCI Scenarios:

A) Moving money from NRO to NRE or overseas

1. Check taxability: If you’re moving rental income, interest, or capital gains from NRO out of India, these are usually taxable.
2. Check your FY aggregate: If your outward transfers of such taxable amounts exceed ₹5 lakh in the FY (and you don’t have an AO certificate), you will likely need 15CB + 15CA Part C.
3. Prepare documents:
   • A2 form,
   • 15CA ack and 15CB (if needed),
   • KYC (PAN, passport/visa),
   • purpose code,
   • source proofs (bank statements, property papers, TDS challans).
     Banks like ICICI state these on their outward remittance pages.

Why banks insist on purpose codes: They must report to RBI correctly. That’s why the A2 form and the purpose code are non-negotiable. Reserve Bank of India

B) Repatriating sale proceeds of property in India

• If you’re an NRI seller, the Indian buyer has TDS duties under Section 195. You can apply for a lower/nil TDS certificate under Section 197 (or 195(2)/(3)) to avoid heavy TDS on the gross amount.
• After the sale and TDS, when you remit funds abroad, the bank will ask for your A2, purpose code, TDS proofs, and the 15CA/15CB trail. If you have a 197 certificate, your 15CA is usually Part B. Without it, if the FY aggregate is > ₹5 lakh and the payment is taxable, it’s 15CB + 15CA Part C.

C) Repatriating rent, interest, dividends, capital gains

• Rent/interest from Indian sources is usually taxable in India. Dividends may have different treatment depending on law at the time. Capital gains depend on holding period (short-term/long-term) and indexation, but the buyer’s TDS or your AO certificate can change what finally gets remitted.
  
• Decide taxability first, then pick the right 15 CA Part using the decision tree below.

D) Business payments to foreign companies (services, royalties, software)

• For Indian businesses paying a foreign vendor, check Section 195 and the DTAA article (e.g., FTS/royalty, business profits/PE).
  
• If taxable and > ₹5 lakh in the FY (and no AO certificate), get 15CB and file 15CA Part C. Keep contracts and invoices ready for the CA and bank.

E) Education/medical expenses, gifts, family maintenance

• These are often clean LRS cases with clear purpose codes. Many banks don’t ask for 15CB for such non-taxable personal remittances, but they can still ask for 15CA Part D or additional proofs depending on their control policy. Check the bank’s own “Remittance Scheme & Documentation” page.

How To File Form 15CA Online? — Step By Step Process

Form 15CA is needs to be submitted to the Income Tax Department stating whether tax has been deducted or whether the remittance is not taxable. The entire process is online and can be completed from outside India.

You can file Form 15CA yourself on the Income Tax portal, or you can use a professional service that not only files Form 15CA correctly but also helps you obtain Form 15CB from a Chartered Accountant, if required.

One such professional assistance service is offered by NRIinvestIndia.com, which provides end-to-end support for Form 15CA and 15CB compliance for NRIs and OCI card holders globally.

Step 1: Identify the Correct Part of Form 15CA

Form 15CA has four parts. Choosing the correct part is important. If you select the wrong part, the bank will reject your request.

• Part A
  Use this when the total remittance during the financial year is up to ₹5 lakh and the amount is taxable.
• Part B
  Use this when the remittance exceeds ₹5 lakh and you have a certificate from the Assessing Officer under sections 195(2), 195(3), or 197.
• Part C
  Use this when the remittance exceeds ₹5 lakh and a Chartered Accountant certificate (Form 15CB) is required.
• Part D
  Use this when the remittance is not taxable under Indian tax law (for example, certain personal remittances or exempt payments).

The taxability depends on the nature of payment and applicable sections of the Income Tax Act.

Step 2: Obtain Form 15CB (Only if Filing Part C)

If you are filing Part C, you must first get Form 15CB from a practicing Chartered Accountant in India.

Add Your CA on the Income Tax Portal

• Log in to the Income Tax e-Filing portal
• Go to Profile → Authorised Partners → My Chartered Accountant
• Add your CA using their membership number

Official portal: Income Tax e-Filing Portal

CA Files Form 15CB

• Your CA uploads Form 15CB using their digital signature
• After submission, an ARN (Acknowledgement Receipt Number) is generated

You will need this ARN while filing Form 15CA.

Step 3: File Form 15CA Online

Once the correct part is identified (and Form 15CB is ready, if needed), you can file Form 15CA online.

Login and Access the Form

1. Log in using your PAN on the Income Tax e-Filing portal
2. Go to e-File → Income Tax Forms → File Income Tax Forms
3. Select Form 15CA and click “Let’s Get Started”

Fill the Required Details

• Remitter Details
  PAN, name, address, and residential status
• Remittee Details
  Recipient name, country, and address
• Remittance Details
  Amount in INR and foreign currency, bank details, and RBI purpose code
• TDS Details
  Applicable tax rate and tax deducted, if any

For Part C Filers

Enter the ARN of Form 15CB. The system will auto-fill tax-related details.

Verify and Submit

• Review the form carefully
• e-Verify using Aadhaar OTP, Net Banking, or Digital Signature
• Submit the form

After submission, you will receive a confirmation with a Transaction ID and Acknowledgement Number.

Step 4: Submit Documents to Your Bank

After filing Form 15CA, download the acknowledgement PDF. Submit the following to your bank’s NRI branch:

• Form 15CA acknowledgement
• Form 15CB (if applicable)
• Form A2 (bank foreign exchange declaration)

Only after this will the bank process your outward remittance.

Common Situations and Exemptions

Payments That Do Not Require Form 15CA / 15CB

Rule 37BB lists specific payments that are exempt from these forms. These include certain personal remittances and small-value payments.

Official rule reference: Rule 37BB – Income Tax Rules

NRO to NRE Bank Transfers

Even though both NRI bank accounts are in India, banks usually ask for Form 15CA (and 15CB if applicable) to confirm that the funds are tax-paid before repatriation.

Penalty for Non-Compliance

Filing incorrect details or not filing Form 15CA when required can attract a penalty of ₹1,00,000 per form under Section 271-I of the Income Tax Act.

Important Practical Tips

• The entire process can be completed from outside India
• Start at least 5–7 days before your planned remittance
• Coordinate early with your CA if Form 15CB is needed
• Always confirm the correct part with your bank before filing

Purpose Codes & Bank Requirements

Every remittance must be tagged with the correct RBI purpose code. Think of it like a label that tells the regulator why the money moved (education, medical, consulting, investment, gifts, family support, etc.). Banks have public PDFs and pages listing these codes and samples; pick the one that actually matches your reason. Using the wrong code can delay your transfer or trigger extra forms. Reserve Bank of India

Typical bank pack:

• A2 (outward remittance application),
• 15CA/15CB (if applicable),
• KYC,
• purpose proof,
• and any extra declaration your bank requests. Branch transfer page lists A2, purpose docs, and 15CA/15CB for non-LRS cases.

TDS Basics for Non-Residents

• Who deducts? The payer in India.
• When to deduct? At credit or payment, whichever is earlier, if the sum is chargeable to tax in India.
• What rate? Check the Act and your DTAA. The lower of the two can apply if you have TRC + Form 10F and meet treaty conditions.
• How it ties to 15CA/15CB: If your payment is taxable and > ₹5 lakh in the year (with no AO certificate), you need 15CB to support your 15CA Part C. If you have a 197 certificate, use Part B. Income Tax India

How To Avoid Penalties, Risks, and Mistakes?

Penalty risk: A ₹1,00,000 penalty under Section 271-I can apply for failure or inaccurate information in 15CA/15CB. Relief exists under Section 273B if you show reasonable cause. Don’t guess the part or the purpose code. Keep a paper trail. Income Tax India

Common mistakes to avoid:

• Using Part A when your aggregate is already > ₹5 lakh.
• Filing Part D for a payment that is actually taxable.
• Skipping 15CB for a taxable remittance > ₹5 lakh with no AO certificate.
• Picking the wrong purpose code; it may look minor but banks reject on that basis.
• Filing after remittance; the rule is before remittance.
• Mismatch between 15CB and 15CA (amounts, currency, narrative).

If you made an error:

• Withdraw 15CA within 7 days on the portal and re-file.
• Ask your CA to withdraw/re-issue 15CB where needed.
• Share the corrected ack and certificate with your bank. Income Tax Department

What Are The Documents Required For Submitting 15CA Form And 15CB Certificate?

Identity & tax

• PAN
• Passport (visa page if available)

Transaction set

• Invoice/contract or property papers
• Source of funds proof (bank statements, sale deed, rent agreement, TDS challans)

Tax set

• DTAA set: TRC, Form 10F, and any no-PE statement (if you rely on treaty)
• AO certificate (197/195(2)/(3)) if you have one
• TDS workings and challans

Bank set

• A2 form (signed)
• Purpose code (as per RBI list/your bank’s sheet)
• Bank’s extra forms (if any) RBI

How to Choose the Right 15CA Part (Example To Give You An Idea)

Example 1: NRO to overseas family maintenance ₹3.8 lakh (first time this FY)

• Likely not chargeable to tax in India.
• Ask your bank if it falls in the specified list (then no forms) or if they want Part D. Keep your A2 and purpose proofs. India’s Tax Department

Example 2: Indian company paying foreign consultant ₹9 lakh

• Taxable in India (subject to DTAA checks).
• Aggregate > ₹5 lakh and no AO certificate → 15CB + 15CA Part C. Income Tax India

Example 3: NRI selling property with 197 certificate

• Buyer deducts TDS as per the 197 letter (may be nil or lower).
• For remittance, 15CA Part B (quote the AO order), usually no 15CB. Income Tax India

Bank-by-Bank Nuances

Banks keep tweaking flow and documents. For example:

• ICICI Bank lists A2, supporting docs, and Form 15CA/15CB (as applicable) on its branch transfer page. Their FAQ page clarifies that 15CA/15CB is required for selected purposes only, and they explain Part D for not chargeable cases. Uploads are supported on Money2World for eligible remittances.
  
• Other banks share similar lists and usually rely on the same RBI purpose codes and the same legal triggers (Rule 37BB + Section 195). If your banker says, “We still need 15CA/15CB,” it’s often because of their audit controls and internal policy — not because they doubt you. Bring the forms and be done with it.

FAQ – Frequently Asked Questions By NRIs

Who files 15CA?
The payer in India files it before sending the money. Income Tax Department

Is 15CB always needed above ₹5 lakh?
Only if the payment is taxable and you don’t have an AO certificate (then it’s 15CB + Part C). With a 197 or 195(2)/(3) certificate, you use Part B.

Which 15CA Part should I pick?
A (≤ ₹5 lakh, chargeable), B (> ₹5 lakh with AO certificate), C (> ₹5 lakh with 15CB), D (not chargeable).

Are there payments where 15CA/15CB is not required?
Yes — the specified list under Rule 37BB. Use the official list as your source and check your bank’s page. Income Tax India

What if I make a mistake?
There’s a ₹1,00,000 penalty risk under Section 271-I, but relief is possible under Section 273B if you prove reasonable cause. You can withdraw 15CA within 7 days and re-file.

How important is the purpose code?
Very. It’s how banks report to RBI and decide whether they want 15CA/15CB. Pick the right one. Reserve Bank of India

Where do I actually file 15CA?
On the Income Tax e-Filing portal under e-File → Income Tax Forms → 15CA. Consider the Offline Utility if you prefer. Income Tax Department

Final Checklist Before You Remit Funds Internationally

• Taxability confirmed (Act + DTAA if relevant).
  
• Right 15CA Part chosen (A/B/C/D).
  
• 15CB obtained if taxable + > ₹5 lakh and no AO certificate. Income Tax Department
  
• Bank pack ready: 15CA ack, 15CB, A2, KYC, purpose proofs. ICICI Bank
  
• All TDS proofs and AO letters in place.
  
• If anything changes, withdraw and re-file quickly. Income Tax Department

Need Help In Filing Your 15CA/15CB As A Non-Resident?

If this feels confusing or time-consuming, you don’t have to do it alone. We handle submission process of these 2 documents every single day for 100s of NRIs globally. Our team at nriInvestIndia.com is experienced with different cases, different banks, and different types of remittances.

Here’s what we’ll do for you from start to finish:

• We’ll look at your case carefully and check if any tax applies. We’ll also review DTAA points (if those apply in your case).
  
• If Form 15CB is needed, we’ll coordinate with our Chartered Accountant and get it issued smoothly.
  
• We’ll file Form 15CA with the correct section (Part A, B, C, or D). This step matters because banks will not accept the form if the wrong Part is selected.
  
• We’ll prepare the bank document pack so you can hand everything to the bank without confusion or repeated back-and-forth emails.

This means your money transfer can go through without last-minute stress or the bank asking for extra documents at the eleventh hour.

If you’d like us to help, just write to us at: info@nriinvestindia.com

Send a short message about your case, and we’ll guide you from there.