15CA & 15CB for Foreign Remittance & Imports
Every outward foreign remittance above ₹5 lakh in a financial year requires Form 15CA (remitter's declaration) and Form 15CB (CA's certificate) to be filed on the Income Tax portal before the bank processes the transfer. This applies to import payments, software royalties, technical service fees, consultancy fees paid to foreign firms, and other cross-border payments. BSP Associate analyses the nature of each remittance, determines taxability and applicable DTAA relief, files Form 15CB with DSC, and generates Form 15CA — all within 24 hours for standard cases.
What's Included
Everything you get when you engage BSP Associate for 15CA & 15CB for Foreign Remittance & Imports.
- Nature of remittance analysis — import payment, royalty, technical fee, etc.
- Taxability determination under Income Tax Act and applicable DTAA
- Form 15CB filing on IT portal with CA's DSC
- Form 15CA (Part A, B, C, or D) filing on IT portal
- ARN and acknowledgment for bank submission
- DTAA relief analysis with Tax Residency Certificate review
- Bulk remittance handling for businesses making frequent foreign payments
Documents Required
Have these ready before you reach out — it speeds things up considerably.
Documents You'll Need
Please arrange these before your consultation
- PAN of the Indian remitter (company or individual)
- Invoice or agreement from the foreign payee
- Purpose of remittance clearly described
- Bank account details of remitter and foreign beneficiary (SWIFT / IBAN)
- Tax Residency Certificate of foreign party (for DTAA benefit)
- Form 10F from foreign party (for DTAA cases)
- Import documents — Bill of Entry, shipping bill (for import payments)
Don't have these? We'll prepare them for you.
BSP Associate can draft and file all of the following
- Form 15CB — CA certificate on IT portal
- Form 15CA — remitter's declaration on IT portal
- DTAA analysis note
- Bank submission package with all required documents
Frequently Asked Questions
Common questions about 15CA & 15CB for Foreign Remittance & Imports.
Form 15CA is required for remittances that are chargeable to tax in India under the Income Tax Act. Simple import payments for goods (merchandise imports) are generally not taxable in India and may fall under the exempted category in Rule 37BB — meaning neither 15CA nor 15CB is required for standard merchandise import payments. However, payments for services, royalties, software, or technical fees to foreign parties are typically taxable and require 15CA and 15CB. BSP Associate analyses each remittance type before advising.
BS Balaji
Founder & Principal Consultant
Have questions about 15CA & 15CB for Foreign Remittance & Imports? Get a free consultation — no commitment, no jargon.
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