Form 15 CA and 15 CB

This discussion clarifies the necessity of Forms 15CA and 15CB when making payments in foreign currency for imported services. Form 15CA is generally mandatory for remittances to NRIs or foreign companies. Form 15CB is required if the remittance is taxable (subject to TDS) and exceeds £5 lakhs annually, needing certification from a Chartered Accountant. The query also touches upon whether these forms need to be refiled for instalment payments.