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Time limit for filing form 15ca & 15cb

Komal Kumari (47 Points)

21 September 2021

what is the new circulars regarding for time limit of form 15 CA & 15 cb

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38 Devender Rana (2 Points)
Replied 21 September 2021

Hello Mam

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Income Tax Wala: (Fin. Expert) (Chartered Accountants) (2015 Points)
Replied 21 September 2021

there is no time limit. it has to file while making payments

Roodita Gaikwad (Practice) (4395 Points)
Replied 22 April 2025

As of now, there is no prescribed time limit for filing Form 15CA and Form 15CB under the Income Tax Act. However, the forms should be submitted before making the remittance to a non-resident .

In the past, the Central Board of Direct Taxes (CBDT) has granted relaxations for manual filing of these forms due to technical issues with the e-filing portal. For instance, in June 2021, taxpayers were allowed to submit Forms 15CA and 15CB in manual format to authorized dealers until 30th June 2021, and the deadline was further extended to 15th August 2021 . These relaxations were specific to the technical challenges faced during that period and have since concluded.Income Tax Diary+2Income Tax Diary+2IndiaFilings+2Income Tax Diary+5Income Tax Diary+5IndiaFilings+5

Currently, there are no new circulars or amendments extending the time limit for filing these forms. It remains essential to file Form 15CA and obtain Form 15CB from a Chartered Accountant before initiating any remittance to a non-resident.

For convenience and to ensure compliance, you can use our Excel-based utility to generate Form 15CA and 15CB XML in bulk. This tool simplifies the process and ensures accurate filing.