Regarding issue of Form 15CB
Sunil Kumar (40 Points)
09 May 2019
Sir when the issue form 15 CB and what are the documents required issue the form 15CB please help.
5 Replies
Roodita Gaikwad
(Practice)
(4400 Points)
Replied 22 April 2025
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:
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When the remittance exceeds ₹5 lakh in a financial year
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When the remittance is taxable under Indian law
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When TDS is required to be deducted before remittance
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Before filing Form 15CA (Part C) on the portal
Documents required for Form 15CB:
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Invoice or agreement related to the remittance
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PAN of remitter and remittee
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Nature and purpose of remittance
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Bank details and country of remittee
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Tax Residency Certificate (if DTAA benefit is claimed)
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No PE declaration (if applicable)
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Previous remittance details (if any)
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CA working papers for TDS calculation
For smooth processing and filing, you can use our Excel-based utility to generate Form 15CA & 15CB XML in bulk from Excel, which simplifies and speeds up the entire process.
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Bulk XML generation from Excel
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Supports all parts – A, B, C, D & CB
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Portal-compliant and editable format
Download here: https://xltool.in/15ca-15cb/ | www.xltool.in
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