Form 15CA / 15CB (Foreign Remittance Compliance)

When an Indian entity makes a payment to a non-resident that is taxable in India, Section 195 requires the remitter to: obtain a CA certificate in Form 15CB confirming the nature of payment, applicable treaty benefit (if any), and TDS rate; and upload Form 15CA online on the Income Tax portal before instructing the bank. We handle the complete documentation review, applicable DTAA treaty analysis (India has treaties with 90+ countries), Form 15CB certification, and Form 15CA submission. Common use cases include: software/royalty payments to foreign vendors, professional fees to overseas consultants, dividend remittances, import payments above prescribed thresholds, loan repayments with interest, and payments to foreign group entities.