15CB requirement for payment of Multiple Invoices

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Harsh Doshi

32 Points Joined June 2017

If there are multiple invoices from the same person for the same service provided which bears the same rate of TDS, then should separate 15CB be filed for payment of invoice amount or can they be aggregated together?

However, please note that date of deduction of tax are different, but they fall in the same month.

Replies (2)

VISWANTHAN ARUNACHALAM

22 Points Joined September 2015

yes,, we have to pay separetly.. while filing online remiittences on tech service/ testing fee on foreign remittence,, for each payment against invoice ,, against credit period stipulated or due date,,, by the foreign service provider,, we have to deduct &pay TDS separetly for each case,,,, and file form 15 CB etc on line..the main reason is the inidence is takeing place at varous dates based on services rendered/ testing of services rendered at oversea site..and the payment is made in foreign currency mode

thanks and regds- viswanathan arunachalam

Roodita Gaikwad

Practice

4673 Points Joined November 2024

If the nature of service, rate of TDS, and payee are the same, and if the bank permits, you can aggregate multiple invoices under a single Form 15CB. This is a common practice to simplify the process and reduce the number of forms, especially when the remittance is made as a consolidated payment.

However, you must ensure that:

All invoices relate to the same service category,
TDS is uniform, and
The remittance is made in a single transaction or with proper explanation.

For convenience, you can use our Excel utility to generate Form 15CA & 15CB XML files in bulk, including support for multiple invoices under one 15CB.