What’s included, and what’s not

Forms 145 and 146 assistance at a glance (previously Forms 15CA and 15CB)

Confirm the requirement, scope and external charges before preparation begins.

Starting professional fee

Quote after review

For the agreed review and preparation scope.

Applicability and transaction review
Records and details checklist
Declaration and TDS payment support
Acknowledgement and next-step guidance

Review my requirement

Confirm before starting

Authority and additional work are separate

TDS filing charges and charges for additional forms are separate.

No surprise work: inclusions, exclusions and any additional charges are agreed with you before we proceed.

First decision

Confirm that this is the right service

Check the transaction type, the recipient’s status, and whether TDS must be deducted.

Timing note

External processing time can vary

Preparation time depends on how long the client takes to complete payment processing.

Documents to keep ready

Information and documents to prepare

Select the relevant tab below. These records help us review your form 15ca 15cb requirement; additional evidence may be needed for your circumstances.

Remitter and recipient

Explain the remittance and supply the underlying agreement.

Invoice, contract or payment request

Purpose, currency and proposed payment date

Amount and remittances already made in the relevant period

Whether the payment relates to goods, services or another transaction

Consistency check: names, addresses, dates and amounts should match across all documents — mismatches are a common cause of delay.

Additional documents: the final checklist is tailored to your case, so you only prepare what’s actually needed.

A quick check to find your route

Which of these sounds like you?

Choose the option closest to your situation for a starting route and the next step. We’ll confirm the details with you.

QUICK ROUTE CHECK

Start with the right service route

The same service can mean different applications depending on your facts. This helps you find the right starting point.

Focuses on the immediate requirement

Shows the likely starting route

Explains the next action

Select the situation that best matches your requirement.

Suggested starting route

Confirm with a consultant

Your situation	Initial fit	Route	Why or next step
The remittance is not chargeable to tax in India	Review route	Part D or exemption review	Confirm whether Form 15CA is required and whether Part D applies.
Taxable remittances in the financial year do not exceed Rs.5 lakh	Review route	Form 15CA Part A review	Check chargeability, remittance purpose and withholding before submission.
Taxable remittances in the financial year exceed Rs.5 lakh	Review route	Part B or Part C review	An Assessing Officer certificate may support Part B; otherwise CA certification is considered for Part C.

Compare before proceeding

The two most common routes, compared

Use the closest route as a starting point; the final scope depends on the underlying records.

Route 1

Part D or exemption review

The remittance is not chargeable to tax in India
Confirm whether Form 15CA is required and whether Part D applies.
Confirm the required evidence, timing and exclusions before preparation.

Route 2

Form 15CA Part A review

Taxable remittances in the financial year do not exceed Rs.5 lakh
Check chargeability, remittance purpose and withholding before submission.
Confirm the required evidence, timing and exclusions before preparation.

Decision checkpoint: The right route depends on your specific facts — the applicant, purpose, period and any deadline — not just the service name.

Why this is worth doing properly

Benefits of an organised Form 15CA and Form 15CB Assistance process

Done properly, you’re left with the right outcome and clean records you can use for the next step.

Choose the correct declaration part

The remittance date and taxability determine whether the legacy Form 15CA route or the corresponding current declaration, part or exception applies.

Check whether CA certification applies

CA certification is checked against the law and form in force on the remittance date, so certification is obtained only where required.

Organise DTAA and residency evidence

Tax Residency Certificate, Form 10F and no-PE / beneficial-ownership declarations are collected where a treaty rate is applied.

Reconcile amount and withholding tax

Invoice value, withholding rate and any grossing-up are checked against the agreement and the AD bank's purpose code before the transfer.

Coordinate portal and bank records

The declaration acknowledgement and applicable CA certificate are given to the authorised dealer in the form required to release the remittance.

Five clear stages

How the work is done — five clear stages

You’ll know which stage you’re at, from the first call through to a checked submission and a clear outcome.

Classify the remittance and taxability

We review the invoice, agreement, recipient country and payment purpose to assess the remittance and its Indian tax implications.

Check DTAA, TRC, Form 10F and withholding records

Where treaty relief is relevant, we check residency and supporting declarations, along with the proposed tax deduction and available evidence.

Select the current declaration part for the remittance date

We identify the declaration and reporting route applicable to the payment date, amount and tax position before preparing the remittance details.

Complete the applicable CA certificate where required

If a CA certificate is required, the practising CA reviews the supporting documents and tax workings before certifying the remittance.

Submit, e-verify and save acknowledgements

After your confirmation, we assist with the applicable submission and verification, then share the acknowledgements and documents needed for the bank.

Keep the process smooth

Before you start, and after you finish

Prepare the right records before work begins, then follow the service-specific actions below after completion.

Before starting

Confirm the reporting forms applicable on the remittance date
Review taxability and deduction before sending funds
Check recipient and bank details against the invoice
Arrange CA involvement where a certificate is required

After completion

Save the submitted forms, certificate and acknowledgements
Give the bank the agreed remittance documents
Retain payment confirmation and tax workings
Complete related TDS reporting and certificate obligations, if applicable

Questions people ask us most

Form 15CA and Form 15CB Assistance FAQs

Which part of Form 15CA applies?

Part A generally covers chargeable remittances up to the prescribed Rs.5 lakh annual aggregate; Part B uses an eligible Assessing Officer order or certificate; Part C uses CA certification; Part D covers non-chargeable remittances. Confirm current law on the remittance date.

Is Form 15CB required for every foreign remittance?

No. It is associated with Part C where the remittance is chargeable and exceeds the prescribed threshold and a CA certificate is used. Other cases may follow Part A, B or D, or an exception.

What treaty documents may be needed?

For a DTAA position, the file may require the agreement, invoice, Tax Residency Certificate, Form 10F and beneficial-owner or no-permanent-establishment support as relevant.

What is the bank's role?

The authorised dealer bank reviews the remittance documentation and may ask for additional records even after tax forms are prepared.

When should the forms be completed?

The applicable declaration and certificate should be completed before the remittance. Preserve the transaction ID and acknowledgement with the bank file.

What changed from 1 April 2026?

The Income Tax Department identifies Form 145 and Form 146 as the corresponding declaration and CA-certificate forms under the Income Tax Act, 2025. Use the law and form in force on the remittance date; Form 15CA and 15CB remain familiar names for the legacy framework.

Official references: Income Tax Department: Form 15CA manual · Income Tax Department: Form 15CB manual · Income Tax Act 2025 forms FAQ. Rules, forms, fees and authority procedures can change; confirm the current position before submission.

Content reviewed: August 2026.

Ready to talk through your 15CA/15CB?

Send your number and one line about your situation. We’ll call back within 2 working hours with your route, your document list and the next step.

Start with the callback form

Useful links

Read a related guide or check the relevant official portal.

Form 15CA, 15CB, 145, and 146 Assistance in Chennai