Skip to content
  • +91-8700032203
  • +91-7982044611
  • ADMIN@AURIGAACCOUNTING.IN
Facebook Twitter Instagram Linkedin Youtube Pinterest Tumblr Reddit
Auriga accounting
Edit Content
talk to expert
Auriga accounting
Edit Content
talk to expert
Auriga accounting
CONTACT US
talk to expert
Auriga accounting
MENU
Edit Content
auriga accounting

Follow us

Facebook Twitter Instagram Linkedin Youtube Pinterest Tumblr Reddit

15CB Filing

Form 15CB acts as an Accountant’s Certificate for payments exceeding ₹5 Lakh in a financial year to a Non-Resident or a Foreign Company, where taxability applies. The CA certifies remittance details, which are used by the payer (remitter) while filing Form 15CA (Part-C).

Complete Your ITR Filing

Ready Your 15CB Filing with Auriga Accounting

  • Connect with our Experts
  • Submit Your Required Documents
  • Track Application Status
  • Received your Certificate

REGISTER NOW..

Why Should I Use Auriga Accounting For 15CB Filing ?

Auriga Accounting has a team of registration experts who can provide complete guidance to register your 15CB Filing.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for ITR Filing 

Complete your ITR Filing

Ready Your 15CB Filing.

Why Should I Use Auriga Accounting For 15CB Filing ?

 Auriga Accounting has a team of registration experts who can provide complete guidance to register your 15CB Filing.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for ITR Filing 

Complete your ITR Filing

Ready Your 15CB Filing

Overview
Prerquisites
Structure
Not Required
Difference
Steps
Procedure
Process

Overview - 15CB Filing 

Form 15CB is not a declaration but a certificate issued by a Chartered Accountant. It serves as proof that tax deductions on payments to non-residents comply with the Double Taxation Avoidance Agreement (DTAA) and the Income Tax Act. This certificate includes:

  • Details and nature of the payment made to a non-resident.
  • Compliance with Section 195 of the Income Tax Act.
  • Rate of TDS deducted on the payment.
  • Applicability of the DTAA, ensuring that tax is deducted correctly as per international tax treaties.

 

Prerequisites for Filing Form 15CB

To avail of this service, the following conditions must be met:

  • The CA must be registered as a Chartered Accountant on the e-Filing portal.
  • The CA’s PAN status must be active.
  • The CA must have a valid Digital Signature Certificate (DSC) that has not expired.
  • The taxpayer must assign Form 15CB (Part-C) to the CA before filing.

Form 15CB Structure

Form 15CB consists of six key sections:

  1. Certification – CA’s approval of tax applicability.
  2. Remittee (Recipient) Details – Information about the foreign recipient.
  3. Remittance (Fund Transfer) Details – Transaction specifics.
  4. Taxability under the Income Tax Act (without DTAA) – Direct taxability assessment.
  5. Taxability under the Income Tax Act (with DTAA relief) – Consideration of Double Taxation Avoidance Agreement (DTAA).
  6. Accountant Details – Information of the CA certifying the form.

3.2 Who Can Use It?

  • Only CAs registered on the e-Filing portal can certify Form 15CB.
  • The payer (remitter) must assign Form 15CA, Part-C to the CA.
  • The CA must have a registered DSC for e-verification of the submitted form.

When is Form 15CB Not Required?

Form 15CB is not required in the following situations:

  1. Non-Taxable Remittance – If the remittance is not taxable in India, Form 15CB is unnecessary.
  2. Taxable in Recipient’s Country – If the recipient’s country considers the income taxable and the payment is made to that country, Form 15CB is not needed.
  3. Low Remittance Amount – If the total remittances in a financial year do not exceed ₹5,00,000, Form 15CB is not required.
  4. Personal Remittances – If an individual makes a remittance that is not for a foreign tour or purchasing foreign assets, and the amount is within the RBI’s prescribed limit, Form 15CB is not needed.
  5. Educational Expenses – If an individual remits funds for education abroad, and the amount remains within the RBI’s prescribed limit, Form 15CB is not applicable.

Difference Between Form 15CA and Form 15CB

Criteria

Form 15CA

Form 15CB

Mandatory Requirement

Required for all foreign remittances.

Required only if the payment exceeds ₹5 lakhs.

Authorization Requirement

No CA authorization needed.

Must be certified by a Chartered Accountant.

Additional Details Required

Can be filed independently without additional forms.

Requires details from Form 15CA for certification.

Steps to File Form 15CB

  1. Add a Chartered Accountant (CA)
    • Navigate to the “Authorised Partners” tab.
    • Select “My CA” and click “Add CA”.
    • Enter the Membership Number of the CA.
    • Assign Form 15CB to the CA.
    • Once added successfully, the CA can complete the remaining process.
  2. Ensure CA’s Account is Correctly Registered
    • The CA must have a registered CA account on the portal, not a regular taxpayer account.
  3. Filing Form 15CB
    • Go to the E-file tab.
    • Select Income Tax Forms > File Income Tax Forms.
    • Choose Form 15CB and click “File Now”.
    • The form can be submitted through:
      • Online Submission: Fill in details directly on the portal.
      • Offline/Bulk Upload: Use the Offline Utility to generate a file and upload it.
      • Manual Mode: Only for digitizing manually filed forms between 7 June 2021 – 15 August 2021.
  4. Final Submission
    • Complete e-verification.
    • Upload the CA’s Digital Signature Certificate (DSC).
    • Submit the form.
  5. Viewing & Downloading Form 15CB
    • Once submitted, Form 15CB can be viewed and downloaded under the E-file tab.
    • Select Income Tax Forms > View Filed Forms (accessible from both CA login and Assessee login).

Procedure to File Form 15CB (Offline/Bulk Mode)

Filing Form 15CA (Offline/Bulk Mode)

  1. Login & Access Form 15CA
    • Log in to the e-Filing portal.
    • Navigate to e-File > Income Tax Forms > File Form 15CA.
  2. Choose Submission Mode
    • PAN/TAN details will be auto-populated.
    • Select the Financial Year, Filing Type, and Submission Mode (Online, Offline/Bulk Upload, or Manual).
    • Manual Mode: Only for digitizing forms manually filed between 7th June 2021 – 15th August 2021.
  3. Offline/Bulk Upload Process
    • Download the Form 15CA Offline Utility from the Downloads section on the Income Tax Forms page.
    • Prepare individual XML files for Remitter, Remittee, and CA (for Part-C).
    • If filing Part-C, import Form 15CB XML (submitted by CA) from View e-Filed Forms.
    • Zip all XML files and upload them.
  4. Submit & Verify
    • Upload the zipped file, submit it, and get a Token Number.
    • E-Verify the form and upload the DSC of the Authorized Signatory.
    • Track the submission status under e-File > View Form 15CA Offline/Bulk.
  5. Fix Errors if Submission Fails
    • If the submission fails, errors will be displayed.
    • Correct the data and re-upload the validated XML file.
    • Download an export report with ARN number, status, and XML filename for failed files.

Filing Form 15CB (Offline/Bulk Mode)

Step 1: Appoint a Chartered Accountant (CA)

  • Log in to the e-Filing portal.
  • Go to “My Chartered Accountant(s)” under “Authorised Partners”.
  • Add the CA’s Membership Number and assign Form 15CB (required once per financial year).

Step 2: CA’s Role in Filing Form 15CB

  1. Login & Access Form 15CB
    • The CA logs in to the e-Filing portal.
    • Navigates to e-File > File Form 15CB.
  2. Choose Submission Mode
    • Enter User ID, PAN, Submission Mode (Offline/Bulk), and Financial Year.
  3. Prepare & Upload Form 15CB
    • Download the Form 15CB Offline Utility from the Downloads section.
    • Prepare individual XML files for Remitter, Remittee, and CA.
    • Zip the XML files and upload them.
  4. Submit & Verify
    • Submit the zipped file using the CA’s Digital Signature Certificate (DSC).
    • A Token Number will be generated.
  5. Track Submission & Fix Errors
    • Check status under e-File > View Form 15CB Offline/Bulk.
    • If errors occur, correct and re-upload the validated XML file.
    • Download a report showing ARN number, status, and XML filenames for failed files.

Get more details

Our Happy Clients!

Excellent
Based on 12 reviews
MD SAHIL
MD SAHIL
2023-06-10
Auriga Accounting is right CA firm is crucial for the financial health of our business. Auriga Accounting is reputable firm with experienced professionals, strong technology infrastructure, good communication, and transparent pricing.
Prince Kushwaha
Prince Kushwaha
2023-06-10
Workplace must be peaceful and be active during work , the Auriga Accounting Private Limited provides relevant and necessary things so employees save their time and complete their task before time period effectively and efficiently
Prince Singh
Prince Singh
2023-06-10
Auriga accouting private limited and it's team provide best service at affordable price. I have done my previous year GSTR and ITR they did it before the time
Priyanka Kumari
Priyanka Kumari
2023-04-07
They are best coordination with me. Time to time inform me how to work and what work is my pending. Time to time updated me about my company profile work like ROC Filling last date, GST filling last date, ITR etc... I have no paid any penalty since I started working with Auriga..
Vishal Singh
Vishal Singh
2023-04-07
Best company for providing services, I recommended to all. They give me the best rate of price and finished work before the time.
Sameer khan
Sameer khan
2023-04-07
The auriga accounting private limited is a reliable and a customer support company the team has give Clear answer towards the customer by which the customer cannot get confused and get necessary detail to solve their queries and auriga provided me good service and delivered my work on time very well coordinate with me and talk very well I suggest if you have any work then call auriga they will definitely finish your work on time
Vivek Shakya
Vivek Shakya
2023-04-07
Great Services , within affordable rate and give full satisfaction on works. Easy to Cordinate, I have done My Previous year ITR , Startup Registration. I am very happy with their services and their first priority is their Customer.
find way
find way
2023-04-06
I'll give a five-star rating, I had doubts about how to start my work in the field of business and they guide me and instruct me on how to start a business. They have a great team.
623 Anjali
623 Anjali
2023-04-06
The Auriga has great services. Efficient communication and really easy way to get help and support.
Anjali Sharma
Anjali Sharma
2023-04-06
Auriga Accounting team represents the highest level of customer services I have experienced.The team gives accurate information and responses to queries very fast, which are customer is facing.

Trusted by 400,000 clients and counting, including …

idbi bank
wipro
ajio
fresh to home
haldiram
bharat petroleum
Swiggy
ola
mrf
Maruti_Suzuki
Havells
Auriga accounting

About

Auriga provide expert services which can get your new business off to a flying start. We are Compliance and finance officers for your business. Here you get simple and affordable online company registration and range of essential services. A world class technology – driven platform, offering end to end service from startup to well established firm.

BUSINESS REGISTRATION

TAX REGISTRATION

COMPLIANCES

Contact Detail

  • +91-7982044611
  • +91-8700032203
  • Admin@aurigaaccounting.in
  • 163 D/1, Khirki Extension, Malviya Nagar, New Delhi, Delhi 110017

follow us

Facebook Twitter Instagram Linkedin Youtube Pinterest Tumblr Reddit

By continuing past this page, you agree to our Terms of Service,Cookie Policy,Privacy Policy,Refund Policy and Content Policies.
© AURIGA ACCOUNTING PRIVATE LIMITED | 2021 | All Rights Reserved

×