Regarding issue of Form 15CB

Form 15CB is issued by a Chartered Accountant before making certain foreign remittances where tax is required to be deducted under Section 195 of the Income Tax Act. It certifies the nature of the remittance, applicable TDS rate, and compliance with tax provisions.

When to issue Form 15CB:

• When the remittance exceeds ₹5 lakh in a financial year

• When the remittance is taxable under Indian law

• When TDS is required to be deducted before remittance

• Before filing Form 15CA (Part C) on the portal

Documents required for Form 15CB:

1. Invoice or agreement related to the remittance

2. PAN of remitter and remittee

3. Nature and purpose of remittance

4. Bank details and country of remittee

5. Tax Residency Certificate (if DTAA benefit is claimed)

6. No PE declaration (if applicable)

7. Previous remittance details (if any)

8. CA working papers for TDS calculation

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