Do I Need Form 15CA / 15CB? — Foreign Remittance Wizard (Forms 145 / 146 from Tax Year 2026-27)
Before you send money abroad to a non-resident, answer six quick questions. This tool tells you which part of Form 15CA applies, whether a Chartered Accountant’s Form 15CB certificate is required, and whether you need a TRC and Form 10F — under Rule 37BB and Section 195 (Section 393 from Tax Year 2026-27). Form 15CA is renumbered Form 145 and Form 15CB Form 146 from 1 April 2026.
15CB needed?
Only in Part C
taxable > ₹5L, no AO order
Threshold
₹5,00,000
taxable remittance / FY
Governs
Rule 37BB
Section 195 → 393
New forms
145 / 146
from 1 Apr 2026
Which form do you need?
Answer the questions — the result updates instantly.
1. Who are you paying?
2. Is the payment in the Rule 37BB specified list (no 15CA/15CB needed)?
Examples: import of goods for business, private/business travel, remittance by an individual under LRS not needing RBI approval. See the full 33-item list on the guide page.
3. Is the remittance chargeable to tax in India?
Royalty, technical/consultancy fees, interest, dividend, and gains usually are. A pure import of goods, or a service used wholly abroad by a payee with no presence in India, usually is not. If it turns on whether a software or service payment is a “royalty”, pick “Not sure”.
4. Total such taxable remittances to this payee in this financial year:
5. Have you obtained an Assessing Officer’s order under Section 195(2), 195(3) or 197?
A lower/nil-deduction certificate or an order fixing the taxable proportion.
6. Are you claiming a lower rate under a tax treaty (DTAA)?
Result
Answer the questions above
The four parts of Form 15CA, at a glance
| Situation | Form 15CA part | Form 15CB (CA certificate)? |
|---|---|---|
| Taxable remittance, up to ₹5,00,000 in the 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 |
Form 15CB is a Chartered Accountant’s certificate and is mandatory in one case only — Part C. Part D applies whatever the amount, because nothing turns on the ₹5 lakh threshold when the sum is not taxable. Failure to furnish, or furnishing inaccurate, 15CA/15CB attracts a penalty of ₹1,00,000 under Section 271-I.
If a treaty rate is claimed — TRC and Form 10F
Whenever you withhold at a lower rate under a Double Taxation Avoidance Agreement, the non-resident must give you a Tax Residency Certificate (TRC) from its home country, and — if the TRC lacks the prescribed particulars — a Form 10F, which now has to be filed electronically on the income-tax portal (a non-resident without a PAN can register on the portal to do this). A treaty rate is a flat rate: no surcharge and no cess are added on top. Where no PAN is available, Section 206AA can push the rate 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.
Old Act 1961 vs new Act 2025 — the numbers
Income-tax Act, 1961 (current filings)
- Declaration: Form 15CA; CA 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; CA 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 (Forms 145/146, Section 393, Section 395) 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.
Related tools and guides
Form 15CA / 15CB hub →
Grossing-up calculator →
TCS on foreign remittance →
NRI lower/nil TDS certificate →
Income tax forms hub →
Frequently asked questions
When is Form 15CB (a CA certificate) actually required?
Only in Part C — when the remittance is chargeable to tax, the total to that payee exceeds ₹5,00,000 in the financial year, and you have not obtained an Assessing Officer’s order under Section 195(2), 195(3) or 197. In every other case (Part A, Part B, Part D, or a specified-list item) no 15CB is needed.
Is Form 15CA needed if the payment is not taxable in India?
Yes — you still file Form 15CA Part D for a non-taxable remittance to a non-resident, but no Form 15CB is required. Only remittances in the Rule 37BB specified list (such as import of goods for business 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 from 1 April 2026 (Tax Year 2026-27). The purpose and process are unchanged — Form 145 is the remitter’s declaration and Form 146 is the Chartered Accountant’s certificate. This year’s remittances still use 15CA/15CB.
Do I need a TRC and Form 10F?
Only if you are applying a lower rate under a tax treaty. The non-resident gives you a Tax Residency Certificate, and a Form 10F (filed electronically) where the TRC does not contain all the prescribed particulars. If you are simply withholding at the Act rate, these are not required.
What is the penalty for getting 15CA/15CB wrong?
Section 271-I provides a penalty of ₹1,00,000 for failure to furnish, or for furnishing inaccurate information in, Form 15CA or 15CB. The bank will also not release the remittance without a valid 15CA (and 15CB where applicable).
This wizard 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, and often require a Chartered Accountant’s judgement. Form and section references to the Income-tax Act, 2025 and the Income-tax Rules 2026 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.