Form 15CA and Form 15 CB

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This discussion clarifies whether Form 15CA and Form 15CB are necessary when paying rent to a Non-Resident Indian (NRI). Generally, these forms are not required if the payment is made to the NRI's NRO account, as RBI approval is not needed for such remittances. However, it's crucial to deduct Tax Deducted at Source (TDS) under Section 195 of the Income Tax Act.

Rajiv

Rajiv (Querist)

09 June 2025 I am paying rent to NRI(around 75000 per month or 9 lakhs per annum). The amount is transferred to their Indian account

Do I need to fill form 15CA and Form 15CB?

I read Form 15CA is not required when you do not require RBI approval for remittance. For rent payment no RBI approval is required. Can I assume form 15CA and Form 15CB is not required?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

10 June 2025 Do I need to fill form 15CA and Form 15CB?
No, when the amount is paid to his/her NRO account.
You are required to deduct TDS as per sec. 195 IT act.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

10 June 2025 No, if the amount is paid to his/her NRO account.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

28 September 2025 Good luck.....

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