Form 15CA Part A

Hey Punit! Good question.

Here’s how it works:

• If your total payments to a non-resident in a financial year are up to ₹5 lakhs, you only need to file Form 15CA Part A.

• If the total payments exceed ₹5 lakhs at any point during the year, then for the payments beyond ₹5 lakhs, you need a CA certificate (Form 15CB) and have to file Form 15CA Part C or D (depending on whether tax is deducted or not).

So, in your case:

• Suppose you already paid ₹5 lakhs or less earlier in the year and filed Part A.

• Now you want to make an additional payment of ₹1 lakh. Your total payments will cross ₹5 lakhs.

• This means you have to get a CA certificate (Form 15CB) for the entire amount exceeding ₹5 lakhs and file Form 15CA Part C or D for this additional payment.

You can’t continue filing Part A once you cross the ₹5 lakh threshold in aggregate payments.

Summary:

• Up to ₹5 lakhs total payments in FY → Form 15CA Part A only

• Above ₹5 lakhs total payments → Form 15CA Part C/D + Form 15CB (CA certificate) for payments exceeding ₹5 lakhs