Form 15CA is used to furnish information regarding payments made to a Non-Resident (other than a company) or a Foreign Company. The person responsible for making the remittance must file this form before transferring the funds.
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Auriga Accounting has a team of registration experts who can provide complete guidance to register your 15CA Filing.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for ITR Filing
Ready Your 15CA Filing.
Form 15CA is required for individuals or entities making foreign remittances from India. It serves as a declaration for each remittance made and must be submitted before the transfer occurs. This form can be filed online through the e-Filing portal or via offline mode.
Form 15CA is used to furnish information regarding payments made to a Non-Resident (other than a company) or a Foreign Company. The person responsible for making the remittance must file this form before transferring the funds.
In specific cases, a CA Certificate (Form 15CB) is required before submitting Form 15CA online.
Form 15CA consists of four parts based on the taxability and the remittance amount:
Form 15CA is divided into four sections, each applicable based on the nature and amount of the remittance:
Form 15CA is divided into four parts, determined by the remittance amount and whether additional certificates or approvals are required under the Income Tax Act:
Form 15CA is applicable in the following scenarios:
Form 15CA is not required in the following cases:
Step-by-Step Process
Step | Action By | Action Description |
Step 1 | Taxpayer | Log in to the e-Filing portal. Navigate to the “e-File” menu and select File Form 15CA under the File Forms sub-menu. |
Step 2 | Taxpayer | Upon selecting Form 15CA, the PAN/TAN of the assessee is auto-populated. Provide Financial Year, Filing Type, and Submission Mode as Offline/Bulk. |
Step 3 | Taxpayer | Download the Form 15CA Offline Utility. It is also available in the Downloads section of the homepage under the Income Tax Forms page. |
Step 4 | Taxpayer | Prepare individual XML files for Remitter, Remittee, and CA (only for Part-C). Zip single or multiple XMLs. If filing Part-C, the taxpayer must import the XML of Form 15CB submitted by the CA, which can be downloaded from the View e-Filed Forms section. |
Step 5 | Taxpayer | Upload the zipped file and submit it using the prescribed e-verification methods. A Token Number is generated upon submission. |
Step 6 | Taxpayer | Log in to the e-Filing portal. Navigate to the “e-File” menu and select View Form 15CA Offline/Bulk under the View Income Tax Forms sub-menu. |
Step 7 | Taxpayer | The status of each XML file under the Token Number is displayed as Success or Failure after processing. If successful, an Acknowledgment Number is generated for each Form 15CA, and a downloadable PDF of the filed form is available. A valid acknowledgment is also generated for Form 15CA/CB submissions. |
Step 8 | Taxpayer | If an XML file fails, no Acknowledgment Number is generated. The failure reasons are displayed. The taxpayer must correct the XML file, zip it again, and re-upload it. An export option is available to download the ARN number, processing status, and XML filenames to identify and rectify failed XMLs. |
Steps for Filing Form 15CA (Part-C) and Form 15CB (Online Mode)
Step | Action By | Action Description |
Step 1 | Taxpayer | Log in to the e-Filing portal. Navigate to “My Chartered Accountant(s)” under the Authorised Partners menu. Add a CA by providing their Membership Number and assigning Form 15CB for the relevant Financial Year. Click ‘Add’ to complete the one-time appointment process for the financial year. |
Step | Action By | Action Description |
Step 2 | CA | Log in to the e-Filing portal. Navigate to “e-File” and select File Forms from the sub-menu. |
Step 3 | CA | Select Form 15CB from the list of available forms. |
Step 4 | CA | Upon selecting Form 15CB, the User ID and PAN of the CA are auto-populated. Enter the PAN/TAN of the taxpayer, Filing Type, Submission Mode (Online), and Financial Year. |
Step 5 | CA | Click Continue to proceed to the Form 15CB Instructions screen. Complete Form 15CB, generate a preview, and e-Verify it using the Digital Signature Certificate (DSC) of the CA. Once submitted, an Acknowledgment Number is generated. A downloadable PDF of Form 15CB is available under View Filed Forms. However, an acknowledgment will only be generated after the taxpayer files Form 15CA quoting the Acknowledgment Number of Form 15CB. |
Step | Action By | Action Description |
Step 6 | Taxpayer | Log in to the e-Filing portal. Navigate to “e-File” and select File Forms from the sub-menu. |
Step 7 | Taxpayer | Select Form 15CA from the list of available forms. |
Step 8 | Taxpayer | Upon selecting Form 15CA, the PAN/TAN of the Assessee is auto-populated. Provide the Financial Year, Filing Type, and Submission Mode (Online). All parts of Form 15CA are displayed. Select Part-C and click Proceed. A pop-up appears prompting the taxpayer to enter the Acknowledgment Number (ARN) of Form 15CB generated by the CA. |
Step 9 | Taxpayer | Once the Form 15CB ARN is validated, Part-C of Form 15CA is prefilled with details from Form 15CB. |
Step 10 | Taxpayer | Complete the remaining fields in Form 15CA Part-C and submit it using the prescribed e-verification methods. A downloadable PDF of Form 15CA is available under View Filed Forms, and a valid Acknowledgment Number is generated for the submission of Form 15CA/CB. |
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