Form 15CA/15CB Decision Tree

Form 15CA/15CB is required for remittances outside India to ensure that tax on the remittance has been paid or that no tax is deductible. The Authorised Dealer (AD) bank requires Form 15CA before processing the remittance.

AD bank (authorised dealer bank) must receive Form 15CA before processing SWIFT remittance. Without 15CA, bank cannot process the remittance.
Rule 37BB excluded categories — 28 categories
  • Import of goods into India (most common — no 15CA needed for normal imports)
  • Airline tickets for travel outside India
  • Shipping/freight on imports
  • Foreign education fees (if remittance is for tuition fee — not always excluded; check category carefully)
  • Remittances by individuals for personal purposes up to LRS limit (partially covered)
VERIFY

The full 28-category list is in CBDT Notification/Rule 37BB Schedule. Confirm current version of the Rule 37BB excluded list — the list has been amended multiple times since 2013. Also confirm: whether Rule 37BB excludes all individual LRS remittances or only specific categories. Individual remittances for personal purposes (education, medical, maintenance) may need Part A/B depending on nature.

Determined route

Part A

Remittance does NOT exceed ₹5,00,000 per financial year (aggregate with previous remittances to the same payee in the FY) AND the payment is chargeable to tax in India

CA certificate required: No

File online without CA certificate. Simpler form.

VERIFY

Whether the ₹5L limit is per transaction or per FY aggregate — it is per FY aggregate with the same payee. Also: whether 'aggregate' includes payments made in prior months of the same FY — YES, all prior payments to the same non-resident in the same FY for the same nature are aggregated.

PAN requirement: If non-resident does not have Indian PAN, TDS must be deducted at 20% under s.206AA (or at higher applicable rate), even if DTAA provides a lower rate
TRC requirement: For DTAA benefit: non-resident must provide Tax Residency Certificate (TRC) from their country's tax authority. TRC required under s.90(4). Without TRC, domestic TDS rates apply (no treaty benefit).
VERIFY

Whether Form 10F must be filed by the non-resident on the Indian e-filing portal and whether that requires an Indian PAN — CBDT has clarified that non-residents can file Form 10F without PAN for treaty benefits, but the portal may still require registration. Confirm current CBDT position on non-resident Form 10F filing.

VERIFY

Form 15CA/15CB routing is highly transaction-specific. The excluded list (Rule 37BB) changes; DTAA positions on software royalty, FTS, and director fees are actively litigated. This tool provides a decision framework — Form 15CB from a CA with proper examination is mandatory for Part C remittances. Never remit without checking with AD bank if 15CA/15CB is required.

Statutory basis: Income Tax Act 1961 s.195(6); IT Rules 1962 Rule 37BB; Form 15CA (Parts A, B, C, D); Form 15CB (CA certificate); FEMA 1999