Form15CB User Manual

Form 15CB is required for payments made to Non-Resident, not being a Company, or to a Foreign Company which are taxable and if the payment exceeds ₹5 Lakh during financial year. Form 15CB is an event-based form and is required for each remittance that satisfies the condition laid.

27 Mar 2025•
9 min read

1. Overview

Form 15CB is required for payments made to Non-Resident, not being a Company, or to a Foreign Company which are taxable and if the payment exceeds ₹5 Lakh during financial year. Form 15CB is an event-based form and is required for each remittance that satisfies the condition laid. In form 15CB, a CA certifies the details of the payment, TDS rate, TDS deduction and other details of nature and purpose of remittance. In other words, Form 15CB is the Tax Determination Certificate in which the CA examines a remittance with regard to chargeability provisions. This form can be submitted both in online and offline mode and no time limit is prescribed for filing the Form.

2. Prerequisites for availing this service

  • CA should be registered as Chartered Accountant on the e-Filing portal
  • Status of PAN of CA should be Active
  • CA should possess a valid Digital Signature Certificate that is not expired
  • Taxpayer should have assigned Form 15CB Part-C to the CA

3. About the Form

3.1 Purpose

Form 15CB is an Accountant's certificate required for payment to be made to a Non-Resident (not being a Company) or to a Foreign Company, which is taxable and if the payment / aggregate of such payments exceed ₹5 Lakh in the financial year. This form enables the CA to certify the details of remittance to be made outside India and ultimately used by the person who is responsible for making the payment in filing Form 15 CA Part-C.

3.2 Who can use it?

A CA who is registered on the e-Filing portal and one who has been assigned Form 15CA, Part-C by the person responsible for making the payment is entitled to certify details in Form 15CB. The CA should also possess a DSC registered with the e-Filing portal for e-Verification of the submitted form.

4. Form at a Glance