Form 15CA & 15CB Foreign Remittance Certification
Chartered Accountant certificate and foreign remittance tax clearance for overseas payments under FEMA.
Statutory Overview & Regulatory Scope
Regulatory framework, governing bodies, and institutional compliance standards.
Making foreign payments for overseas software subscriptions, consulting fees, royalty, overseas imports, or dividend repatriation requires Form 15CA (Taxpayer Undertaking) and Form 15CB (CA Certificate) under Section 195 of the Income Tax Act to determine DTAA (Double Tax Avoidance Agreement) withholding tax rates.
4-Step Statutory Execution Roadmap
How Taxorion executes your filing from document intake to final regulatory approval.
Agreement & Invoice Scrutiny
Examining foreign vendor invoice, agreement, and Tax Residency Certificate (TRC).
DTAA Treaty & Section 195 Taxability Assessment
Determining whether payment constitutes Fee for Technical Services (FTS) or Royalty.
Form 15CB CA Upload & 15CA Lodgement
CA signs 15CB on e-Filing portal, and taxpayer submits Form 15CA.
Scope of Deliverables & Inclusions
Complete statutory package included with our certified professional engagement.
CA Certified Form 15CB with UDIN
Independent Chartered Accountant certificate verifying taxability and DTAA treaty benefits.
Filed Form 15CA Undertaking (Part A/B/C/D)
Statutory online declaration submitted to the Income Tax Department.
Bank A2 Remittance Authorisation Pack
Complete regulatory compliance pack for authorized dealer banks to process wire transfer.
Mandatory Document Checklist
Checklist required for seamless digital verification and statutory lodgement.
1Foreign Remittance Proofs
- Invoice from the foreign beneficiary / vendor
- Tax Residency Certificate (TRC) of the foreign payee from their home government
- Form 10F executed by foreign entity (if claiming treaty relief)
- No PE (Permanent Establishment) Declaration from foreign payee
Statutory & Compliance FAQs
Critical legal insights and practical answers regarding Form 15CA & 15CB Foreign Remittance Certification.
Form 15CB is required when payments to non-residents exceed ₹5 Lakhs in a financial year and the remittance is taxable under the Income Tax Act or eligible for DTAA relief.
Consult Practice Lead
Connect directly with our dedicated Company Secretaries, Chartered Accountants, and Advocates for Form 15CA & 15CB Foreign Remittance Certification.
Direct Tax & CA Services Hub
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Institutional Trust Standards
Pre-submission scrutiny guarantees error-free filings on MCA & GSTN.
Statutory fees, government duties, and professional charges disclosed upfront.
Single point of contact for routine queries, notices, and compliance filing.
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