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GlossaryTDSWhat is Form 15CA / 15CB?
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What is Form 15CA / 15CB?

Forms 15CA and 15CB are the declaration and accountant's certificate required for most taxable foreign remittances to non-residents.

Bare Law Reference: Section 195; Rule 37BB.

Detailed Explanation

How it works

Form 15CB is a CA's certificate on the taxability and withholding rate; Form 15CA is the remitter's online declaration referencing it. A specified list under Rule 37BB is exempt.

Frequently asked questions

What are Forms 15CA and 15CB?

15CB is a CA's certificate on taxability and rate; 15CA is the remitter's declaration, filed before a foreign remittance.

Are they always required?

Most taxable remittances need them, but the specified list under Rule 37BB is exempt.

This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.

Key Takeaways

  • 15CB: CA certificate on taxability/rate.
  • 15CA: remitter's online declaration.
  • Rule 37BB list is exempt.
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