FORM 15CA CB REQUIRED OR NOT IN CASE OF FOREIGN HOTEL
This query is : Resolved
03 October 2025
If payment made to foreign hotel then 15CA required to file or not??
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.
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.
03 October 2025
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