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Form 15CA and 15CB Filing in Nashik | N D Savla & Associates
15CA & 15CB · Nashik, Maharashtra

Form 15CA & 15CB Filing for Foreign Remittances — Certified. Filed. Remitted.

Chartered accountant certification and portal filing for remittances outside India, with treaty analysis and withholding determination before the bank release.

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Before most payments leave India, the bank needs to see that the tax position on the remittance has been examined. Form 15CA is the remitter’s declaration; Form 15CB is the chartered accountant’s certificate that supports it where one is required.

At N D Savla & Associates, we handle both sides of that file for businesses and individuals in Nashik and across Maharashtra — examining the nature of the payment, the treaty position and the withholding, then issuing the certificate and completing the portal filing.

The substance of the exercise is the characterisation of the payment. Whether a remittance is royalty, fees for technical services, business income or a capital account transaction changes the withholding entirely, so we take that question first rather than working backwards from a rate.

Our 15CA & 15CB Services

Payment Characterisation

Analysis of the nature of the remittance and its treatment under the Act and the treaty.

Form 15CB Certification

Issue of the chartered accountant certificate where required for the remittance.

Form 15CA Filing

Preparation and filing of the applicable part of Form 15CA on the income tax portal.

Treaty Benefit Analysis

Examination of the applicable treaty article and the conditions for claiming benefit.

Withholding Determination

Determination of the rate and base of tax to be withheld on the payment.

Documentation Review

Review of invoices, agreements, tax residency certificate and Form 10F.

Bank Coordination

Coordination with the authorised dealer bank on the documents required for release.

Recurring Remittance Support

Ongoing support for businesses making regular payments outside India.

Our 15CA & 15CB Process

1

Remittance Details

We collect the invoice, agreement and details of the payee and the purpose of payment.

2

Characterisation & Treaty Review

The payment is characterised and the applicable treaty article is examined.

3

Document Verification

Tax residency certificate, Form 10F and no-permanent-establishment confirmation are verified.

4

Certificate & Filing

Form 15CB is issued where applicable and Form 15CA is filed on the portal.

5

Handover to Bank

The acknowledgements are provided for submission to the authorised dealer bank.

Why It Matters

✓Payment characterised before the rate is applied
✓Treaty benefit examined against the actual documents
✓Withholding determined and evidenced on file
✓Certificate issued by an ICAI-registered firm
✓Portal filing completed without delay to the remittance
✓Bank documentation requirements anticipated
✓Consistent treatment across recurring payments
✓A defensible file if the position is later questioned

Frequently Asked Questions

A chartered accountant certificate is generally required where the remittance is chargeable to tax in India and exceeds the prescribed threshold, while certain categories of payments are excluded from the requirement.
Not for every payment — specified remittances are exempt from the requirement, and for others the applicable part of the form depends on the amount and on whether the payment is chargeable to tax.
It evidences the payee’s residence in the treaty country and is one of the conditions ordinarily examined before treaty benefit is applied to the remittance.
Where the treaty provides a lower rate or exempts the income and the applicable conditions are met, the withholding is determined accordingly rather than at the domestic rate.
A shortfall in withholding can lead to demand, interest and disallowance consequences for the remitter, which is why the characterisation is examined before payment.
Timing depends mainly on how quickly the underlying documents are available, since the certificate can only be issued once the agreement, invoice and payee documents have been reviewed.

Related Services

Expatriate Taxation → TDS Compliance → FEMA Advisory → Transfer Pricing → NRI Taxation → Income Tax Return Filing → International Tax Advisory → Statutory Audit →

Sending a payment outside India?

Send us the invoice and agreement — we’ll examine the tax position and issue the certificate your bank needs.

Book Free Consultation or send us a message
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