Form 15CA & 15CB — Foreign Remittance Certification (Forms 145 & 146 from Tax Year 2026-27)
Before money leaves India for a non-resident, the law needs a Form 15CA (your own declaration) and, for a taxable remittance above ₹5 lakh, a Form 15CB — a Chartered Accountant’s certificate. This is the complete guide: which of the four parts applies, when a 15CB is mandatory, the treaty documents you need, and how it all renumbers to Forms 145 / 146 under the Income-tax Rules 2026. Stated under Section 195 (Section 393 from Tax Year 2026-27) and Rule 37BB.
15CA
Your declaration
Form 145 from 2026
15CB
CA certificate
Form 146 from 2026
15CB trigger
Part C only
taxable > ₹5L, no AO order
Penalty
₹1,00,000
Section 271-I
Not sure which form you need?Answer six quick questions and get the exact Part A/B/C/D answer — and whether a 15CB is required.
Open the wizard →Form 15CA vs Form 15CB — what each is
Form 15CA is a declaration you (the remitter) file online before making a payment to a non-resident. Form 15CB is a certificate issued by a Chartered Accountant confirming the taxability, rate and TDS on the remittance under the Income-tax Act and the applicable tax treaty. The 15CB is filed first (with a UDIN), and its details flow into Part C of the 15CA. Under the Income-tax Rules 2026 they are renumbered Form 145 and Form 146 from 1 April 2026; the process is unchanged.
The four parts of Form 15CA
| Situation | Part | Form 15CB? |
|---|
| Taxable remittance, up to ₹5,00,000 in the financial year | Part A | No |
| Taxable, above ₹5,00,000, with an AO order (s.195(2)/195(3)/197) | Part B | No |
| Taxable, above ₹5,00,000, no AO order | Part C | Yes — mandatory |
| Not chargeable to tax (any amount) | Part D | No |
| In the Rule 37BB specified list (33 items) | No 15CA/15CB | No |
A CA’s Form 15CB is required in one case only — Part C. Part D applies at any amount, because the ₹5 lakh threshold is irrelevant when the sum is not taxable. The Rule 37BB specified list covers routine payments such as import of goods for business and private or business travel, which need no 15CA at all.
When you also need a TRC and Form 10F
If you withhold at a reduced rate under a Double Taxation Avoidance Agreement, the non-resident must give you a Tax Residency Certificate, and — where the TRC lacks the prescribed particulars — a Form 10F, now filed electronically on the income-tax portal (a non-resident without a PAN can register there to file it). Remember that a treaty rate is a flat rate: no surcharge or cess is added. Where there is no PAN, Section 206AA can push the rate up to 20% unless the Rule 37BC details (name, address, TIN and TRC) are on record for interest, royalty, technical fees or a transfer of a capital asset.
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Get your Form 15CB certified and 15CA filed
A Part C remittance needs a Chartered Accountant Form 15CB before the bank will release it - and the wrong rate or a missing TRC / Form 10F stalls the payment. My Cloud Accountant certifies the 15CB, files the 15CA, and handles the treaty rate and grossing-up end to end, at a fixed fee.
No payment is taken online. No obligation.
Old Act 1961 vs new Act 2025 — the numbers
Income-tax Act, 1961 (current filings)
- Declaration: Form 15CA; certificate: Form 15CB
- Rule: Rule 37BB
- TDS on payment to NR: Section 195
- Lower/nil certificate: Section 197; grossing-up: Section 195A
Income-tax Act, 2025 + Rules 2026
- Declaration: Form 145; certificate: Form 146
- TDS on payment to NR: Section 393 (195(2)/(3) → 393(6))
- Lower/nil certificate: Section 395; DTAA relief: Section 159
- Applies from Tax Year 2026-27 (1 April 2026)
Form and section references to the Income-tax Act, 2025 and the Income-tax Rules 2026 apply from Tax Year 2026-27. The substance of Rule 37BB and the Part A/B/C/D structure carries forward; confirm the live form and rule numbers on the income-tax portal before filing.
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Frequently asked questions
When is a CA’s Form 15CB required?
Only for Part C — a remittance that is chargeable to tax, exceeds ₹5,00,000 to that payee in the financial year, and for which no Assessing Officer order under Section 195(2), 195(3) or 197 has been obtained. Parts A, B and D, and specified-list items, need no 15CB.
Do I need Form 15CA for a non-taxable payment?
Yes — you file Form 15CA Part D for a non-taxable remittance to a non-resident, but no 15CB. Only Rule 37BB specified-list payments (such as import of goods or private travel) need no 15CA at all.
What are Forms 145 and 146?
They are the new numbers for Form 15CA and Form 15CB under the Income-tax Rules 2026, effective 1 April 2026 (Tax Year 2026-27). Form 145 is the remitter’s declaration and Form 146 is the CA’s certificate; the process is unchanged. This year’s remittances still use 15CA and 15CB.
What is the ₹5 lakh limit based on?
It is the aggregate of taxable remittances to the same payee during the financial year. Once that crosses ₹5,00,000 and there is no AO order, the remittance falls into Part C and a Form 15CB becomes mandatory.
Can I avoid a 15CB with a lower-deduction certificate?
Yes. If you obtain an Assessing Officer order under Section 195(2), 195(3) or 197 (a lower or nil deduction certificate), the remittance is reported in Part B and no 15CB is needed. This is often used for large or contentious remittances, such as an NRI’s sale of Indian property.
This page is a general guide for taxpayers and is not tax advice. Whether a remittance is chargeable to tax, and the correct rate, depend on the specific facts and the applicable tax treaty. Form and section references to the Income-tax Act, 2025 and the Income-tax Rules 2026 (Forms 145/146, Section 393, Section 395) apply from Tax Year 2026-27 (1 April 2026); the Income-tax Act, 1961 references apply for earlier years. Verify the current position on the income-tax portal or with your advisor before remitting.
