• Oct
  • 11
  • 2013

Form 15CA WEF 01.10.2013 – Practical Problems

Article ID 58672 | Posted In Income Tax | | 13 Comments » Print Friendly and PDF

CA Sandeep Kanoi

In last two articles we discussed non availability of Revised Form 15CA on NSDL website and subsequent clarification by the CBDT clarifying that the same is available on e-filing portal by our articles titled 1.  Revised Form 15CA as applicable from 01.10.2013 not yet available online 2. Revised form 15CA applicable from 01.10.2013 available on e-Filing portal  

While going through the Form 15CA as applicable from 01.10.2010 we noticed the following problem which remitter / Deductors may face :-

  1. Revised Form 15CA is as applicable from 01.10.2013 is Available only for the Payments related to A.Y. 2012-13 and 2013-14. So what if Assessee has to make the payment for current Assessment year i.e. 2014-15?
  2. Department has vide Notification 67/2013 dated 02/09/2013 has only provided that Form 15CA should be filed electronically but it has nowhere provided that the same should also be signed digitally but for fill up of Form 15CA on e-filing portal deductor must have digital signature. Many of the deductor who were unaware of this were surprised to note the same.
  3. As department has made only online version of From 15CA available and offline version is not yet available, so Remitter/ Deductor who needs to file  100s of Form 15CA will file it difficult to fill the form 15CA as now only one person can fill the form 15CA for one Remitter at one time.
  4. Department has not yet issued any Guidance note or help file clarifying the revised procedure for Filing of Form 15CA on e-filing portal.

  • pratiksha

    In foreign outward remittance in case of remittance against sea and air freight invoice which is not apply tds .in this case we should accomplish form 15 ca/ 15 cb.

    if yes please explain under section
    please confirm earlier .

  • D Maniyar

    if revised form is not available on NSDL then can we continue old format of NSDL

  • rajesh


    Anybody can tell me how to amanend form 15ca already uploaded on income tax site.

  • Hem Chandra Prasad

    The new form 15CA is not yet availabe at tin-nsdl.com. So thers is no question of any issue in filling up the form. We have been using the existing form which is available. Though we have started taking CA certificate in the new format published as per the notification. Confusion on availability of new form 15CA continues..

  • Prakash


    There is alawys confusion that what type of payments required 15CA/15CB, Is it required for every import payment. Some banks ask for 15CA/15CB but others are not. It is mandatory to submit 15CA/15CB electronicaly for payment against import of stock?


  • Rajendra G. Zawar


  • Bhavesh – CA Final

    Hello SIr,

    Our BAnk (RBS) is asking for 15CA/CB FORM EACH AND EVERY TIME OF MAKING IMPORT OF STOCK IN TRADE. Our nature of business is such a type that monthly min. 3 import payment has to be made.

    As per me the 15CA/CB form applies to those making payment of taxable income to Non Resident.

    IS this so ? pls guide me.

    • Ragavan

      Bhavesh…its correct ur bank asks for it. u must issue same. But revised format is not avail online. U r not liable for TDS deduction on payment for imports of stocks but must issue 15CA.

      U shud fill detail of Part – B revised 15CA. but in online there is no such revised format

  • Ragavan


    1) there is no need to select any AY option. dont know how this is cited as a error/problem. also when fill form 15CA & mention proposed date for payment as current or future date how come issue of Prev AY raise ?

    2) Reality is the form is not as per the updated form 15CA as per 5/8/2013 notification. – bcas Part B of the form 15CA is option to make declaration for
    ” if the payment is not chargeable to tax and is of the nature specified in column (3) of the specified list ;”
    so the form is not updated yet even in IT Efile site

  • Sandeep

    The main practical problem associated with insisting the signature of person authorised to sign the Return of income u/s 140 for submission of Form 15CA particularly in the case of big organisation having variuous bill passing sections having separate TAN No. is that getting the signature of CEO of the organisation on ‘n’ number of forms is very difficult task and that too using the digital signature under the new form is practically a difficult task. Therefore, it is advisable to introduce necessary changes in the Form 15CA to that effect that the person responsible in respect of a particual TAN under TRACES portal shall be empowered to sign the Form -15CA.

  • Wilson

    Dear Sirs,

    Pls give your comments whether we need to file Form 15CA for all the Foreign remittances or those chargeable under India Income tax Laws?

    For (eg), if we make Payments towards Commodity Settlement to foreign banks, whether we need to file it or not?

  • Nilay Popat

    Error of selection of assessment doesn’t arise when we use latest Internet Explorer. Further, if we use google chrome, and when we select Part A or Part B, only relevant portion is activated. However, in Internet Explorer, both Part A and Part B are activated irrespective of our selection. There are some software glitches in system which are causing these errors.


    Dear Sir,

    Kindly comment about Special Economic Zone units where entire transactions seems to be international, how it is practical to do business under the present rule.

    Thanks & regards
    Hariom Sharma