Form 15CA and Form 15CB are important compliance requirements for specified payments made to non-residents or foreign companies. Our professional assistance helps you understand the applicable reporting requirements, review remittance details, determine the relevant tax implications and complete the required documentation. We help ensure accurate information, proper documentation and timely submission of applicable forms before making foreign remittances.
Assistance with tax compliance requirements for payments made to non-residents and foreign companies.
Support in preparing the applicable remittance declaration and coordinating the required Chartered Accountant certificate.
Review of the nature of payment, taxability, applicable withholding provisions and relevant documentation.
Assistance in reviewing relevant Double Taxation Avoidance Agreement provisions and supporting documents, wherever applicable.
Support in coordinating tax documentation and filing acknowledgements required for processing international payments through the bank.
Guidance from initial remittance assessment and document collection to form submission and post-filing support.
Assistance with the applicable declaration for payments or remittances made to non-residents and foreign companies under the earlier tax framework.
Coordination for the Chartered Accountant certificate covering remittance taxability, applicable TDS and relevant tax provisions.
Assistance with the corresponding remittance information form applicable under the Income-tax Act, 2025 for remittances from 1 April 2026.
Coordination for the corresponding Chartered Accountant certificate under the new tax framework, wherever required.
Review of the nature of remittance, applicable withholding tax provisions, treaty benefits and supporting documentation.
Assistance with sharing relevant forms, certificates and filing acknowledgements with the authorised dealer bank for remittance processing.
Review of the payment purpose, recipient details and whether the remittance is chargeable to tax in India.
Guidance on the applicable form and filing category based on the remittance date and relevant tax framework.
Coordination with an eligible Chartered Accountant for Form 15CB or the corresponding Form 146, wherever required.
Review of applicable withholding tax rate, treaty provisions and relevant tax documentation.
Support in submitting the applicable remittance declaration and completing the required verification process.
Available filing acknowledgement and assistance with documentation required for the bank remittance process.
We understand the purpose, amount, recipient country and nature of the proposed foreign payment to assess the applicable tax compliance requirements.
You provide remitter and recipient details, invoices, agreements, payment details, tax residency documents and other relevant supporting records.
The nature of the remittance, chargeability under the applicable law, withholding tax provisions and relevant treaty benefits are reviewed.
The applicable declaration is prepared and, where required, the Chartered Accountant prepares the relevant certificate after reviewing the supporting information.
The applicable forms are submitted through the Income Tax e-Filing Portal and the required verification is completed by the relevant taxpayer or Chartered Accountant.
The available filing acknowledgement and supporting documents are shared for the bank's remittance processing, subject to its requirements.
Businesses making payments to non-residents or foreign companies for services, goods, royalties, fees or other transactions may require remittance tax compliance assessment.
Individuals making overseas payments should assess whether the transaction requires the prescribed declaration, subject to applicable exemptions and reporting rules.
Persons making taxable payments to non-residents may be required to furnish remittance information and comply with applicable TDS requirements.
Transactions exceeding the prescribed aggregate threshold may require a Chartered Accountant certificate or an applicable Assessing Officer order, depending on the case.
Remitters seeking treaty-based tax treatment may require review of the recipient's tax residency and other prescribed supporting documents.
Persons making international transfers through authorised dealer banks may need applicable tax forms or supporting declarations depending on the transaction.
PAN details of the remitter or person responsible for making the foreign payment.
Identity details of the individual or authorised person, wherever applicable.
Certificate of incorporation, partnership deed, LLP agreement or other applicable entity documents.
Registered or residential address proof of the remitter, as applicable.
Access to the Income Tax e-Filing account for submission and verification of the applicable forms.
Authorisation letter or relevant details of the authorised signatory, wherever required.
Name, address, country of residence and relevant identification details of the overseas recipient.
Invoice, bill or payment request explaining the purpose and amount of the remittance.
Service agreement, purchase contract, royalty agreement or other relevant transaction documents.
Recipient's bank name, account number, SWIFT code, IBAN and other applicable transfer details.
Description of the payment purpose and applicable RBI purpose code, wherever required.
Amount, currency, exchange rate and proposed date of foreign remittance.
Recipient's tax residency certificate, wherever required for claiming treaty benefits.
Prescribed tax residency declarations and supporting information, wherever applicable.
Documents required to evaluate the applicable Double Taxation Avoidance Agreement provisions.
Details of applicable withholding tax rate, taxable amount and tax deduction, wherever relevant.
Applicable lower or nil deduction certificate or order under the relevant provisions, if obtained.
Earlier remittance declarations, CA certificates and related acknowledgements, if relevant.
Share your requirements with us. One of our experts will get back to you.