Form 15CA / 15CB

Identify which part of Form 15CA applies to a foreign remittance, and whether a CA certificate in Form 15CB is required.

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Inputs

Is the remittance chargeable to tax in India?

Aggregate remittances in the year (₹)

Covered by the specified-nature exemption list (Rule 37BB)?

Requirement

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What to file

Indicative. Part A: taxable remittance up to ₹5 lakh in the year. Part B: taxable, above ₹5 lakh, with an AO order/certificate. Part C: taxable, above ₹5 lakh, supported by a CA certificate in Form 15CB. Part D: not chargeable to tax. Certain specified-nature payments are exempt from 15CA/15CB. Confirm taxability and the current Rule 37BB list.