Domain Purchase-15CA & 15 CB

This query is : Resolved

Ashish Kumar Pandey (Querist)
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21 April 2025 Dear Sir,

If a domestic company purchase a .Com domain from Godaddy.com LLC US.
Amount paid through Credit card of Rs. 22113/- to Godaddy

So, 15CA required or not for this transaction.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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12 August 2025 Since the payment is made to a foreign entity (Godaddy.com LLC, USA) for purchase of a domain, it qualifies as a remittance outside India.

As per RBI and Income Tax rules, Form 15CA is required to be filed for remittances exceeding Rs. 5 lakh in a financial year, after obtaining a certificate from a Chartered Accountant in Form 15CB wherever applicable.

However, for purchase of goods or services like domain name (which is a service), generally TDS under section 195 (tax on payments to non-residents) applies.

You need a 15CB certificate from CA if tax liability arises or to confirm that no tax is deductible.

The threshold for 15CA/15CB filing applies if the amount exceeds Rs. 5 lakhs in a financial year. Your transaction amount Rs. 22,113 is below this threshold, so filing 15CA/15CB may not be mandatory for this single payment.

But if aggregate foreign remittances exceed Rs. 5 lakhs in the year, then 15CA and 15CB may be required.

Summary:

Single payment Rs. 22,113 is below threshold — no mandatory 15CA/15CB.

If total remittances to Godaddy in that FY cross Rs. 5 lakhs, then yes, 15CA and CA’s 15CB will be needed.

Also check if TDS under Section 195 applies on domain purchase from foreign vendor.

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