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 users | PAN/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-
| Part | Description |
| Part A | To 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 B | To 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 C | To 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 D | To 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.
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.
Republished with Amendments
Author Bio
i would like to file a 15CA and 15CB forms to get my NRO money repatriated to our US account here. We are US pp holders and have NRE accounts with the same bank . The bank has requested us to submit the the two forms
Now after July 6th, the process is changed? what is it?
hai
I went to file Form 15 CA for a client of mine who is in Canada. he is an NRI. I have filed Form 15 CB. Now on filing 15 CA it is asking for verification which will be by way of OTP sent to his mobile linked to aadhar card. how will OTP go to NRI when they dont open the phone when staying abroad. alternatively otp goes to bank account linked phone number which also is impractical and the third option is DSC. how to get DSC for NRI when for DSC video and all other process is required.
now my question is how to go about filiung 15 CA as without this the assessee is not able to move funds from his NRO account.
Verification can be done through net banking.
First he should sign IT site through Net banking and after that he can submit and verify 15ca. No OTP is required
My CA has filed form 15 CA part D for me and I have received acknowledgement from ITR. However, Bank in India wants an ink signed copy. Is that required?
I have to pay a mover company to bring my luggage from Shanghai to India. Total amount is less than Rs 5 lakhs. Which part of Form 15CA I have to fill up. Is Form 15 CB is required to submit?
can we upload form 15cb in bulk?
THERE IS PROVISSION FOR WTHDRWAL OF 15CA AS GIVEN ABOVE .BUT WHAT ABOUT 15CB UPLOADED AND IF FOUND INCORRECT ? NOT FILING THE RELEVENT 15 CA IS SUFFICIENT ? OR IS THEIR ANY PRISCRIBED PROCEEDURE FOR WITH DRAWING 15 CB CANCELLATION?
is form 15cb required to be cancelled/ withdrawn after 15ca has been withdrawn.
Dear Sir,
My sister is an NRI and lives in U.K. At the time of purchase of property in Gurugram, she had made 60% payment from her NRE account and the rest from her NRO account.
Recently she sold the property and received entire sales proceeds in her NRO account. She has received lower TDS certificate from ITO under section 197 and the requisite TDS amount has been paid to IT department.
She wants to transfer 60% of the entire sales proceeds from her NRO account to her NRE account. Both NRE and NRO accounts are with same bank. Please be kind enough to answer the below queries:-
1) Please suggest the modalities of the transfer.
2) Will filling up Form 15CA online suffice?
3) Is Form 15CB required inspite of having a lower TDS certificate from ITO?
4) Will there be any tax implications regarding transfer of 60% sales proceeds from NRO to NRE account?
5) Which account details (NRE or NRO) have to be filled in Form 15CA?
how can i withdraw form 15 ca if not used after 7 days . in case if it is not withdrawn whar are the consequencies.
cdbt is making everything most complicated. There is no clarity on various practical issues. Say whether repayment of overseas loan is covered by BOTH PART C AND Part D. Part c for interest and Part d for principal?
When the filed form 15CB is downloaded from Assessee’s E-filing ID then it asks for a password?? What password should be provided?