Form 15CA / 15CB [new-Forms 145/146] — Foreign Remittance Compliance

Remit Abroad Without Delays — CA-Certified 15CB + 15CA [new-146+145], Done Right

✦ CA-Certified 15CB [new-146] ✦ DTAA Treaty Analysis ✦ Bank-Ready within 48 Hours
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What is Form 15CA/15CB [new-145/146] ?

When an Indian entity (resident or NRI) remits money abroad — for import of services, salary to overseas employees, royalty, technical fees, dividends, loan repayments, or any other payment to a non-resident — the bank requires a Form 15CA [new-145] (declaration by the remitter) and in most cases a Form 15CB [new-146] (certificate by a Chartered Accountant) before processing the remittance. These forms ensure compliance with Section 195 of the Income Tax Act — the provision that mandates deduction of TDS on payments to non-residents.

Form 15CB [new-146] is issued by a CA after determining: the nature of the payment, the applicable DTAA provisions between India and the recipient's country, the correct TDS rate (treaty rate vs. domestic rate — whichever is lower), and the FEMA classification of the transaction. Incorrect classification can result in bank rejection, FEMA violations, and income tax liability. VITTAX's CA team analyses every remittance for correct treaty application, prepares accurate 15CB certificates, and files 15CA [new-145] on the IT portal — typically within 24–48 hours of receiving the required information.

⚠️ Remitting without the required forms attracts penalty under Section 271-I of the Income Tax Act (₹1 lakh) and FEMA penalties.

Who Needs This?

Businesses importing software, IT services, consulting, or professional services from abroad
Companies paying salary or allowances to overseas employees or expats
Businesses making royalty, technical fee, or management fee payments to foreign companies
NRIs repatriating funds from India (rental income, property sale proceeds, investments)
Individuals paying education fees abroad, making investments overseas, or sending money to foreign relatives
Companies repaying foreign loans, paying interest, or making dividend payments to foreign shareholders

Documents Required

🏢 Remitter Details

PAN of Indian entity / person
GSTIN (if applicable)
Name and address of remitter
Bank account details

💸 Remittance Details

Nature of payment (invoice / agreement)
Amount in foreign currency
Foreign recipient's name, address, country, and Tax Identification Number (TIN)
Agreement / contract / invoice evidencing the payment
FEMA category (current account / capital account)

📋 Tax Documents

Tax Residency Certificate (TRC) of foreign recipient (for DTAA benefit)
Form 10F (self-declaration if TRC does not contain all required details)
Previous Form 15CA/15CB (for recurring payments)

Pricing

Single Certificate

₹1,499 per certificate

Per remittance 15CB + 15CA [new-146+145]

Ideal for: Businesses or individuals making a one-time or occasional foreign payment

  • Payment nature analysis and DTAA applicability check
  • Form 15CB [new-146] preparation and CA certification
  • Form 15CA [new-145] preparation and portal filing
  • Bank submission-ready document set
VITTAX Fee: ₹1,499 per certificate  |  Govt. Fees: Nil
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POPULAR

Recurring Remittance Package

₹999/certificate (min 3) | ₹4,999/month

For businesses with monthly/quarterly payments

Ideal for: Companies making regular foreign payments — import of services, expat salary, royalty

  • All certificates in Single Package
  • Standing DTAA analysis (done once, applied to all remittances)
  • Bulk 15CB + 15CA [new-146+145] for recurring payments (same payee)
  • Annual remittance summary for IT and FEMA records
VITTAX Fee: ₹999/certificate (minimum 3) | ₹4,999/month (unlimited same payee)  |  Govt. Fees: Nil
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Frequently Asked Questions

Is Form 15CB [new-146] required for all foreign remittances?

Not for all. Form 15CB [new-146] is not required for: remittances that don't attract TDS under Section 195 (e.g., import of goods, personal gifts up to limits, specified exempt payments). For low-value remittances below ₹5 lakhs per year in certain specified categories, only Form 15CA [new-145] Part-A is required without 15CB [new-146]. VITTAX determines applicability for each transaction.

Can I remit money without 15CA/15CB [new-145/146] ?

Banks will generally not process a foreign remittance without 15CA (and 15CB where required). Remitting without the required forms is a violation of the Income Tax Act and FEMA — attracting penalty under Section 271-I of the Income Tax Act (₹1 lakh) and FEMA penalties.

Quick Enquiry

Single Certificate₹1,499
Recurring (min 3)₹999/cert
Unlimited Same Payee₹4,999/mo

At a Glance

Turnaround24–48 Hours
DTAA AnalysisIncluded
Penalty (no form)₹1 lakh
Govt. FeesNil

⚡ Common Remittance Types

IT / Software Services15CB + 15CA
Royalty / Tech Fee15CB + 15CA
NRI Repatriation15CB + 15CA
Education Fees Abroad15CA Part-A

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