Form 15 CA and 15 CB

Is form 15CA and 15CB required against payment of foreign currency for import of services recieved??
Replies (2)
Quick Summary
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.

Form 15CA is mandatory if remittance is made to NRI or Foreign Company (What PART is to be to filled that depends on your case)
Whereas Form 15CB is required if such remittance is liable to tax i.e. TDS and such remittance or total remittance to such party exceeds ₹5 lakhs in a year. Form 15CB is issued by a CA wherein he/she certifies that tax has been deducted properly on such transfer.
And the remittance is to be done in installments...so forms 15ca and cb are required to be filled everytime??

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
16 September 2026
Internal Audit - Team Lead

Consulting & Beyond

Chennai

CA

View Details