• Apr
  • 30
  • 2013

Revised Guidelines for filling Form 15CA Online

Posted In Income Tax | | 24 Comments » Print Friendly and PDF

1. Guidelines for Part A of Form 15CA:

a. Remitter:

i. Permanent Account Number (PAN) and Tax Deduction and collection Account Number (TAN) allotted by the Income Tax Department should be mentioned. TAN is mandatory in cases where-

a. tax has been deducted or will be deducted at source;

b. the remitter has obtained an order under section 195 (2) of the Income-tax Act from the Assessing Officer.

ii. In case an invalid PAN and/or TAN is filled in by the remitter, the Form will not be generated.

iii. In case the remitter does not have a TAN, it is mandatory to quote PAN of the remitter.

iv. PAN of the remitter should invariably be given. However, the same is mandatory if status of entity is Company or Firm. If PAN is not given in such cases, the remitter will not be allowed to generate the Form.

v. Details in at least two address fields for remitter should be mentioned.

vi. Name of the entity should be mentioned in the “Name of remitter” field.

vii. No value is to be provided in Area code, AO type, Range code & AO number. The fields will be entered by the system after validating the PAN and/or TAN.

viii. Email id and mobile no., if any, should be provided.

b. Recipient of remittance:

i. Complete address of recipient of remittance, separated by coma, should be provided.

ii. PAN, allotted by the Indian Income Tax Department should be mentioned.

iii. If status of entity is “company”, then provide type of company i.e., “domestic” or “other than domestic”.

iv. In the field “Principal Place of Business”, the country of tax residence of the recipient of the remittance should be mentioned.

c. Information for accountant

i. Enter name of the Chartered Accountant in the field “Name of the accountant”.

ii. Details in at least two address fields should be mentioned.

iii. Date of certificate should not be a future date.

iv. Registration no. should be numeric.

v. Details of accountant are not required if point no. 15 is selected i.e. any order u/s 195 (2)/ 195 (3)/ 197 of the Income-tax Act has been obtained from Assessing Officer.

vi. Certificate number is an alphanumeric field.

2. Guidelines for PART B of the Form (Particulars of Remittance and TDS)

i. Provide the values as per the accountant certificate obtained in Form 15CB.

ii. In case name of the country is not available in drop down list, select value “other” from the drop down and provide name of the country.

iii. In case currency name is not available in drop down then select value ”other” from the drop down and provide name of the currency.

iv. Proposed date of remittance should be current date or a future date.

v. Amount of TDS should be less than amount of remittance.

vi. Actual amount of remittance after TDS should be less than amount of remittance.

vii. BSR code of the bank through which the remittance is made should be mentioned.

viii. Rate of TDS as per DTAA (if applicable) should be mentioned upto two decimal places.

ix. Amount should be mentioned upto 2 decimal places.

x. Select any one out of fields 12, 13, 14 and 16. One form is to be filled for one type of remittance.

xi. Details of “responsible person” should be mentioned for verification.

xii. If no tax has been deducted then value “0.00” should be mentioned in “Amount of TDS” field (foreign currency and Indian Rs.)

xiii. Value for “rate of deduction as per the Income-tax Act” should be “0.00” if no tax has been deducted and “amount of TDS in Indian and foreign currency” should be “0.00”.

3. Generation of Form 15CA

i. After filling up the information, click “submit”. On submission of details if system shows any errors, rectify and re-submit the form.

ii. A confirmation screen with all the data filled by the user will be displayed. The same can be either confirmed or edited.

iii. On confirmation, a filled up Form 15CA with an acknowledgement number will be displayed. Print out of the Form should be taken, signed and submitted prior to remitting the payment.

iv. Form 15CA can be re-printed by selecting the re-print option. For re-printing, please enter “acknowledgement no.”, “PAN” and/or “TAN” mentioned in the Form.


24 Responses to “Revised Guidelines for filling Form 15CA Online”

  1. manish says:

    dear sir,

    what is the procedure to amend the 15CA form.

  2. manish says:

    please tell me, what is the procedure of revision in uploaded form 15CA .

  3. Jerin says:

    15CA mistakenly filed using wrong PAN. How can it be cancelled from there.(Password and PAN mistakenly using another one).

  4. shiv says:

    Dear sir/Madam,

    Please inform me, Is the BSR Code of the Bank in the 15CA-CB form mandatory?
    & What should we do if we don’t have BSR code of the Bank?

  5. anil solanki says:

    Dear Sir,
    what is the procedure to amend the 15CA form.

  6. sharif says:

    When I enter the recipient’s address details in form 15CA.
    I am prompted by remark”please enter the valid value”& the address details go blank.Iam not able to submit the form.
    can some one advice me what should I do?

  7. Syed Hyder Ali says:

    Dear Sir / Madam,

    can u please tell how to rectified form 15 CA

  8. xavier.T says:

    Sir/Madam,

    NSDL provide the FVU for form 15CA but RPU is not availalbe ,where can i get the software to prepare from 15CA in bulk uploading method.

    Regards

    T.Xavier

  9. K K SARAOGI says:

    Dear Ms. Moumita:

    Only remedy available for rectification of form 15CA is to approach your CA to cancel form 15CB and generate new form 15CB and provide new number for form 15CA for uploading afresh.

  10. K K SARAOGI says:

    Dear Mr. Mohit Mehta,
    For making any remittance to non-resident, Form 15CA and 15CB is required. You can mention clause of Sec.9 according to which tax is not required to be deducted in case of remittance for import of goods.

    For payment to residents, above form is not required.

  11. moumita says:

    can any one guide how can I rectified 15CA form which has already upploaded..

  12. Samir says:

    can any one guide how can I rectified 15CA form which has already upploaded I have to make changes in the coloum country to which remittance mande

    wht is the procedure to rectify the same.

  13. Varun Gupta says:

    There is a big flaw on the online form for as on 03 July 2012. Or maybe we have not been able to understand it properly. Hence any help would be highly appreciated. 

    In part 2 of the bank, there is a field that states – “Name of the bank *”, which is a required field, and the user has to select from a droplist. The list has a couple of options. What if the user has to transfer to a bank that is not there in this list. There is no Others option. Let’s say the user wants to transfer to Intesa Sanpaolo. There is no option. There are hundreds of big banks which are not there in this dropdown. Does this mean that an Indian resident cannot transfer to a business or individual who has an account in these banks? 

    Best wishes,
    Varun Gupta

  14. SUGANTHA N says:

    while filling 15CA online it  required new data for serial No 15 
    pl guide how do this

  15. SUGANTHA N says:

    While filing 15CA online serial No.15

  16. Forget this one and upload new one and take printout of the same.

  17. PARVATHI says:

    we have already generated the form 15CA & also taken print out. Now some chages have been done in the amount so I have to change the amount in already generated one how I should re-correct in the original

  18. nirmal says:

    can any one guide how can I rectified 15CA form which has already upploaded..

  19. navneet singh says:

    suppose we have transferring the amount $2555 to us for given an advertisment is going in delhi for book fair the please given a solution  

  20. Nikhil Kannai says:

    please provide me Branch code of S.B.I. U.K. Branch ????????

  21. Mohit Mehta says:

    Dear Sirs / Ma’am, Banks are insisting for giving Form 15CA/CB for supply related cases, wherein TDS is not applicable at all. Also Banks are insisting for giving for remittance done to Residents, which is also not required. Please do let us know the Circular or any written approval from competent authority that Form 15 CA/CB is not required for Supply related cases and remittance made to Residents settled outside India.

  22. Naren Madlani says:

    Thie procedure and guidelines described aboe are the same which we are following presently.what is the revision.Can any one point us the difference compared to the existing guidelines and the related procedure.

  23. Aniket says:

    What is the change or revisions as compared to the earlier procedure???

  24. Sayan Majumdar says:

    Can you please elucidate what would be the penalty consequences in case the remitter does not comply with the aforementioned procedure i.e. remits without obtaining Form No. 15CB and 15CA. 

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