15CA Filing Only

15CA Filing Only

🌐 Form 15CA Filing – Complete 2025 Guide for Foreign Remittance Compliance
Planning to send money abroad for business, education, or professional services? Then you’ve probably heard of Form 15CA — a mandatory filing under the Income Tax Act, 1961, before making foreign remittances from India.
Form 15CA is not just a form — it’s a tax declaration that ensures every outward remittance is monitored for potential tax liability. Failing to comply can lead to penalties, transaction delays, or even rejection by your bank.
In this blog, we explain what Form 15CA is, when it's required, how to file it, and how our expert team ensures 100% compliant foreign remittance processing in 2025.

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📌 What is Form 15CA?
Form 15CA is a declaration by a remitter (you) under Section 195(6) of the Income Tax Act. It is filed online and submitted to the Income Tax Department before making a payment to a non-resident or transferring funds outside India.
This form is then shared with the authorized bank/dealer, who will only process your international transfer once you submit the required 15CA (and sometimes 15CB) forms.
✅ It helps the Income Tax Department track foreign remittances and ensure TDS (if applicable) is deducted at source.

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🧾 When is Form 15CA Filing Required?
Form 15CA is required when:
•    You're making a foreign payment exceeding ₹5 lakh in a financial year
•    The remittance is chargeable to tax in India
•    You're paying for the import of services, commission, royalties, or technical fees
•    You're transferring funds for consultancy, advertising, management fees, etc.
📌 It is not required for transactions under specified exemptions, such as:
•    Personal gifts or remittances
•    Travel and living expenses for education or medical treatment
•    Import of goods
•    Transactions not chargeable to tax under DTAA
(Refer to Rule 37BB of the Income Tax Rules for a full list of exemptions)

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📋 Types of Form 15CA – Based on Remittance
Part    When to Use
Part A    Remittance < ₹5 lakh in FY & not taxable in India
Part B    Remittance < ₹5 lakh, taxable, and backed by Form 15CB
Part C    Remittance > ₹5 lakh and taxable (mandatory 15CB required)
Part D    Remittance not taxable under the IT Act or exempt under Rule 37BB
✅ Our CA team helps you determine which part applies, so you don’t face rejection from your bank.

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📑 What is Form 15CB?
Form 15CB is a certificate issued by a Chartered Accountant (CA). It confirms:
•    Whether TDS is applicable
•    Tax rate and amount deducted
•    Relevant DTAA provisions (if any)
•    Nature and purpose of the remittance
📌 Form 15CB is mandatory for taxable remittances exceeding ₹5 lakh in a financial year. You must upload Form 15CB before filing Form 15CA – Part C.

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🖥️ Step-by-Step Process to File Form 15CA Online
Step 1: Login
Visit the Income Tax Portal and log in with your PAN credentials.
Step 2: Navigate to e-Filing > Income Tax Forms > File Income Tax Forms
Step 3: Select Form 15CA
Choose the applicable Part (A/B/C/D) based on your transaction.
Step 4: Enter Remitter & Remittee Details
Provide PAN, address, bank details, country, and purpose of remittance.
Step 5: Validate & Submit
Attach Form 15CB (if required), verify via EVC/DSC, and submit.
Step 6: Generate Acknowledgment
Download the filled form and submit it to your bank.
📌 We help clients file both Form 15CA and obtain 15CB, ensuring full documentation is bank-ready.

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🗓️ When Should You File Form 15CA?
Form 15CA must be filed before the actual remittance. Your bank will require a signed copy and acknowledgment to process the outward payment.
Type of Transaction    When to File
Foreign service payments    Before initiating remittance
International consultancy fees    Prior to transaction
Educational remittances (taxable)    Before fund transfer

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❌ Consequences of Non-Compliance
Non-Compliance    Penalty/Impact
Not filing Form 15CA/15CB    ₹1,00,000 penalty under Section 271-I
Delays or rejection by bank    Transaction will not be processed
Wrong part selection    Compliance default & legal scrutiny
No TDS or DTAA reference    Overpayment or underpayment of tax
✅ Our experienced professionals ensure correct classification, TDS calculation, and DTAA application.

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💼 Why Choose Us for Form 15CA Filing?
We simplify the entire remittance process with end-to-end support, including:
•    ✅ Identifying correct Part (A/B/C/D) for 15CA
•    ✅ Obtaining a 15CB certificate from a registered CA
•    ✅ Applying relevant DTAA relief to reduce tax
•    ✅ Filing and submitting forms to your banker
•    ✅ Support for individuals, startups, exporters, and importers
📞 Planning an international payment?
Let us handle your 15CA/15CB filing — fast, accurate, and bank-ready.

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🏁 Final Thoughts
Foreign remittance without proper tax compliance can be risky and expensive. Form 15CA filing, along with 15CB, ensures your payments are lawful, traceable, and tax-optimized.
✅ Stay compliant and stress-free. Get your 15CA & 15CB filed today with our expert assistance.