15 cb e filling extension due date

As of April 1, 2026, Form 15CB and Form 15CA have been replaced by new forms: Form 146 and Form 145, respectively, under the updated Income-tax framework.

Key Points:

• Replacement: If you are looking to make a foreign remittance after April 1, 2026, you should use the new Form 146 (which replaces the Chartered Accountant's certificate, Form 15CB) and Form 145 (which replaces the remitter's self-declaration, Form 15CA).

• No Deadline: Like the previous forms, there is no specific "due date" for filing these forms. However, they must be submitted electronically through the Income Tax e-filing portal before the foreign remittance is made.

• Purpose: These forms are required for reporting foreign remittances to ensure compliance with tax laws, specifically regarding Tax Deducted at Source (TDS) on payments made to non-residents.

Because these forms have been replaced, any previous notifications or extensions related to the "deadline" for Form 15CB (such as those from 2021) are no longer applicable. Ensure you are using the updated Income Tax e-filing portal to file the current versions.

Summary

• Status: Form 15CB is discontinued and has been replaced by Form 146 as of April 1, 2026.

• Due Date: There is no fixed deadline; it must be filed before the foreign remittance is processed.

• Action Required: Use the new Form 146 (for the CA certificate) and Form 145 (for the remitter's declaration) on the official Income Tax portal.