CA Sandeep Kanoi

Form 15CA and Form 15CB has been prescribed by CBDT in respect of Various Foreign remittance to be made by the Assessee/Remitter. Form 15CA is a declaration by person intending to make remittance and Form 15CB is Certificate from a Chartered Accountant is respect of deductibility of Tax on such remittance. Earlier form 15CA was required to be submitted online on TIN-NSDL website, while form 15CB was a Manual Certificate. Later on filing of forms been shifted from TIN-NSDL website to e-filing website of Income Tax Department and recently department has made e-filing of form 15CB also online.

In this article we have discussed the procedure for e-filing of form 15CA and Form 15CB by remitter and Chartered Accountant using their digital Signature on e-filing website of Income Tax Department i.e. http://incometaxindiaefiling.gov.in

Registration process for Filing Form 15CA

To file the “Form 15CA”, user should hold valid PAN/TAN and should be registered in e-Filing. If not already registered, user should go to Register Yourself, Select User Type and complete the registration process.

Filing process

Form 15CA is available in Offline and Online modes as described below.

Form 15CA – Online
(Single upload)
Form 15CA – Offline
(Bulk Upload)
PAN/TAN usersPAN/TAN users (other than Individuals)

The Step by Step procedure for filing Online Form 15CA is as follows:

Filing process

Step 1 – Login to e-Filing, Go to e-File -> Prepare and Submit Online Form (Other than ITR)

Step 2 – Select Form 15CA from the drop down.

Note: For TAN Users DSC is Mandatory to file Form 15CA.

Step 3 – Generate signature for the zip file using DSC Management Utility (available under Downloads) and upload the generated signature file.

Step 4 – Click Continue. A popup appears as shown below.

Note: Form 15CA has 4 Parts as below-

PartDescription
Part ATo be filled up if the remittance is chargeable to tax under the provisions of the Income-tax Act,1961 and the remittance or the aggregate of such remittances, as the case may be, does not exceed five lakh rupees during the financial year)
Part BTo be filled up if the remittance is chargeable to tax under the provisions of the Income-tax Act, 1961 and the remittance or the aggregate of such remittances, as the case may be, does not exceed five lakh rupees during the financial year and an order! certificate u!s 195(2)! 195(3)! 197 of Income-tax Act has been obtained from the Assessing Officer.
Part CTo be filled up if the remittance is chargeable to tax under the provisions of Income-tax Act, 1961 and the remittance or the aggregate of such remittances, as the case may be, exceeds five lakh rupees during the financial year and a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288 has been obtained
Part DTo be filled up if the remittance is not chargeable to tax under the provisions of the Income-tax Act,1961 other than payments referred to in rule 37BB(3) by the person referred to in rule 37BB(2)

Note – Upload of Form 15CB is mandatory prior to filling Part C of Form 15CA. To prefill the details in Part C of Form 15CA, the Acknowledgment number of e-Filed Form 15CB should be provided.

Step 5 – Click Continue.

Step 6 – Fill in all the mandatory details and click “Submit”.

Step 7 – On successful submit, the user will be redirected to Success page.

View Form 15CA

Step 1 – To view the submitted Form 15CA, Navigate to My account -> View Form 15CA.

Advanced Search is available to filter the search criteria.

Note – “Withdraw Form 15CA” link will be available to users to withdraw the uploaded FORM 15CA. Users can withdraw within 7 days of submission of FORM.

Step 2 – Click on “Withdraw Form 15CA” link against the Form uploaded to withdraw the uploaded FORM 15CA. A confirmation page appears.

Step 3 – Check the checkbox stated “Click here to agree for withdrawal of Form 15CA” and click “Confirm withdrawal” button. Success message is displayed on the screen.

Step 4 – The status of the Form is changed to Form 15CA Withdrawn.

Step 5 – To view the details of the Form, click on the Acknowledgement Number.

Step 6 – The details of Acknowledgement Number is displayed as a popup. User can download PDF, Receipt, and XML.

Registration process for Filing Form 15CB Pre-requisite

In order to file Form 15CB, Taxpayer must Add CA. To add CA, please follow the below steps.

Step 1 – Login to e-Filing Portal, Navigate to “My Account -> Add CA”.

Step 2 – Enter the Membership Number of the CA.

Step 3 – Select 15CB as Form Name and Click Submit.

Once the taxpayer adds the CA, the CA can file Form 15CB in behalf of the Taxpayer. In order to file Form 15CB, Chartered Accountant must follow the below steps.

Step 1 – User should be registered as “Chartered Accountant” in e-Filing. If not already registered, user should click the link Register Yourself in the homepage.

Step 2 – Select “Chartered Accountants” under Tax Professional and click Continue.

Step 3 – Enter the mandatory details and complete the registration process.

Filing process

Step 1 – Download FORM 15CB utility from Downloads page and prepare the XML File.

Step 2 – Login to e-Filing, Go to e-File  -> Upload Form, Enter PAN/TAN of assesse, PAN of CA, Select Form Name as 15CB, Select Filing Type as Original.

Step 3 – Upload the XML generated from the downloaded utility. Upload the signature file generated using DSC Management Utility for the XML.

Note: DSC is Mandatory to file Form 15CB.

Step 4 – On Successful Validation, Form 15CB is uploaded in e-Filing Portal. Success message is displayed as shown below.

View Form 15CB

After CA uploads Form 15CB, the Assessee can view the uploaded FORM 15CB under Worklist -> For Your Information

Step 1 – Login to e-Filing, Go to Worklist -> For Your Information.

Step 2 – Form 15CB submitted by CA are displayed here.

Step 3 – Click on “View Form” link to view the Uploaded Form details. The status of the form on submission shall appear as “Submitted”.

On successful filing of Form 15CA-Part C against the particular Form 15CB, the status of Form 15CB shall update as “Consumed”.

In case of withdrawal of Form 15CA against which Form 15CA was consumed, then the status of Form 15CB will change from “Consumed” to “Withdrawn”.

One Form 15CB can be consumed for filing one Form 15CA only.

Step 4 – Click on “Click here to view the uploaded Form 15CB” link to download the PDF.

View Form 15CB (Corporate/TAN Users)

After CA uploads Form 15CB, the Assessee can view the uploaded FORM 15CB under Worklist ⇒ View Form 15CB

Step 1 – Login to e-Filing, Go to Worklist  ⇒ View Form 15CB.

Step 2 – Form 15CB submitted by CA are displayed here.

View form 15CB

Step 3 – Click on “Ack.No.” link to view the Uploaded Form details. The status of the form on submission shall appear as “Submitted”.

On successful filing of Form 15CA-Part C against the particular Form 15CB, the status of Form 15CB shall update as “Consumed”.

In case of withdrawal of Form 15CA against which Form 15CA was consumed, then the status of Form 15CB will change from “Consumed” to “Withdrawn”.

One Form 15CB can be consumed for filing one Form 15CA only.

Step 4 – Click on the Acknowledgment number. The Details of the acknowledgment number is displayed as a pop up. User can download XML, PDF and Receipt.

Ack

(Article was First Published on 26.04.2016 and republished on 01.05.2016 with Amendments )

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Tags : Form 15CA (32) Form 15CB (17) section 195 (132) Withholding tax (50)

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