Part B - If remittance is chargeable to tax and the remittance or the aggregate of such remittances exceeds 5 lakh rupees during the financial year and an order/certificate u/s 195(2)/195(3)/197 has been obtained from the AO.

Part A – If remittance or the aggregate of such remittance is chargeable to tax and does not exceed 5 lakh rupees during the financial year.

3.2 Who can use it?Īny category of taxpayer, Authorized Signatory and Representative Assessee can use Form 15CA to furnish information regarding payment made to a non-resident not being a company or to a foreign company. In some cases, a certificate from Chartered Accountant in form 15CB is required for uploading Form 15CA online. This form enables the users to file Information to be furnished for payments to a non-resident not being a company, or to a foreign company.įorm 15CA is filed for each remittance made by a person responsible for such remittance, before remitting the account.

CA should have filed Form 15CB (for Part – C only).Registered user of the e-Filing portal with valid user Id and Password.This service enables the registered users to file Form 15CA online through the portal. This Form is filed for each remittance made by a person responsible for such remittance, before remitting the amount and can be submitted in both online and offline modes. Central & State Government Department/Approved Undertaking Agencyįorm 15CA is available to all persons requiring to file declaration form of the foreign remittance made outside India.Deductions on which I can get tax benefit.

Form 15ca and 15cb download