FORM 15CA CB REQUIRED OR NOT IN CASE OF FOREIGN HOTEL

This query is : Resolved

Share Report Follow Query Ask a Query

Mohit sachdeva

Mohit sachdeva (Querist)
Follow

03 October 2025 If payment made to foreign hotel then 15CA required to file or not??

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

03 October 2025 Yes, Form 15CA is generally required to be filed when making payments from India to a foreign hotel, as this is considered a remittance to a non-resident under the Income Tax Act. However, there are exceptions under Rule 37BB of the Income Tax Rules—if the payment falls under the list of specified remittances exempt from reporting, then Form 15CA is not needed.

Rule 37BB Exemptions Relevant to Hotel Payments
Travel-related expenses, including foreign hotel bookings for purposes such as tourism, business travel, medical treatment, education, or pilgrimage, are generally exempt from Form 15CA filing under Rule 37BB.

Payments for business travel of employees or operating expenses of Indian companies conducting business abroad also fall under the exemption.

Booking of passages abroad with airline companies, travel under the basic travel quota, and overseas spending related to medical treatment and study (including hostel expenses) are covered under the exemption list.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

03 October 2025 Good Luck.....

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now