File Form 15CA and 15CB for foreign remittances

Banks need a remitter’s declaration, and often a Chartered Accountant’s certificate, before sending a taxable payment abroad. From tax year 2026-27 these are Forms 145 and 146 under the Income-tax Rules, 2026, formerly 15CA and 15CB.

Handled by qualified CS and CA1 to 2 working daysGovernment fees shown separately

What is included

Review of the nature of payment and taxability in India
DTAA analysis and TDS rate determination
Review of Tax Residency Certificate and Form 10F
CA certificate in Form 146 (formerly 15CB) where required
Remitter declaration in Form 145 (formerly 15CA) on the e-filing portal
Acknowledgement for submission to the bank

What is not included

Lower or nil deduction certificate applications
Quarterly TDS returns for non-resident payments
Transfer pricing documentation

Who needs this

Businesses and individuals paying non-residents for services, royalties, software, interest, dividends or property, and NRIs repatriating funds from India.

Documents required

Invoice, agreement or purchase order with the foreign party
Remittee name, address, country and bank details
Tax Residency Certificate and Form 10F of the remittee
No permanent establishment declaration, where relying on DTAA
PAN and e-filing access of the remitter

How it works

Share payment details and supporting documents

We check taxability, issue the CA certificate and file the remitter declaration

You submit the acknowledgement to your bank and the remittance is processed

Timeline

1 to 2 working days. Government processing times are outside our control; we track and follow up on every application.

If you skip it

Penalty exposure: Not furnishing the declaration, or furnishing incorrect information, can attract a penalty of Rs 1 lakh per default. Failure to deduct tax correctly can make the payer liable for the tax with interest, and the expense can be disallowed.

What this service creates next

Completing this is the start of a recurring set of obligations. Under an AdvisoNet plan these are tracked in your Compliance Passport and handled before they fall due.

TDS payment and quarterly TDS return for non-resident payments
TDS certificate to the remittee
Fresh Tax Residency Certificate and Form 10F each year for ongoing payments
Reporting in the annual income tax return and tax audit

See AdvisoNet plans from ₹1,499 per month

Frequently asked questions

Is the CA certificate always needed?

No. It is needed when the payment is taxable and exceeds Rs 5 lakh in a financial year without a lower deduction order. Smaller taxable payments need only the declaration.

Are some payments exempt?

Yes. Remittances on the specified list, such as import of goods and travel, need neither form. Your bank may still ask for supporting documents.

Have the forms changed in 2026?

The Income-tax Act, 2025 took effect on 1 April 2026. Forms 15CA and 15CB were renumbered as Forms 145 and 146, with substantially the same structure.

Fees shown are AdvisoNet professional fees exclusive of GST and government charges. Content is general information, not legal advice; applicability depends on facts and current law.