What documents are required to get Form 15CB from a CA?
Your CA needs your PAN, the foreign invoice or contract, beneficiary bank details with SWIFT code, TDS deduction proof if applicable, and a Tax Residency Certificate from the foreign party if you are claiming DTAA benefit. Having everything ready before you approach a CA cuts turnaround to one business day.
Full Answer
An import business in Coimbatore needed to pay a supplier in Germany 18,000 euros for machinery parts. They approached their CA on a Tuesday for a Thursday payment deadline. The CA asked for the invoice. The business shared it. The CA then asked whether TDS had been deducted. The business was not sure. The CA asked for the TDS challan if it had been deducted, or a reason letter if it had not. Neither was ready. The Thursday deadline became Monday.
Every back-and-forth between a CA and their client on a 15CB typically costs half a day to a full day. Three rounds of follow-up and you have lost a week.
Under Rule 37BB and the CBDT notification that governs Form 15CB (now Form 146), a practicing CA issuing the certificate is responsible for verifying the nature and amount of the remittance, the applicable Income Tax Act provisions, the relevant DTAA if claimed, and the correct TDS treatment. Each of these requires specific documentation from you.
Your identity and account details: PAN card, your full legal name or registered company name exactly as it appears on the PAN, and the bank account number from which the remittance will go. The name on 15CB must match the bank account name. Mismatches cause bank rejection even after the certificate is ready.
Payment details: the exact amount in foreign currency, the currency code, the purpose of payment in plain language beyond just the purpose code, and the country of the beneficiary. The purpose needs to be specific enough for the CA to classify it under the Income Tax Act and determine whether it is FTS, royalty, business income, or something else.
The primary supporting document is the invoice from the foreign party. If no formal invoice exists, a signed contract or service agreement works. For recurring payments like monthly software subscriptions, a copy of the agreement and a recent statement is usually acceptable. For family remittances, a brief purpose letter from you is sufficient.
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Talk to a CA →Beneficiary details: the complete legal name of the foreign entity or individual, their full address, and their bank account details including SWIFT code or IBAN. For remittances to individuals, a copy of their passport or identification may be requested.
TDS compliance: if TDS has been deducted from the payment amount, the CA needs the TDS challan with the BSR code and challan number. If TDS has not been deducted, the CA needs a clear basis for that position, whether it is a specific exemption under the Income Tax Act, a DTAA provision, or the characterisation of the payment as business income with no PE in India.
DTAA benefit documents: if you are claiming a reduced TDS rate under a tax treaty, the CA needs a Tax Residency Certificate from the foreign party, valid for the relevant financial year. Without a TRC, the CA cannot certify the treaty rate. Many clients forget this step and discover it only when the CA comes back asking for it, which adds two to three days while the foreign party locates and sends the certificate.
For NRI repatriation from NRO accounts, the CA also needs income source documentation: rent agreements for rental income, bank statements showing the income credited, sale deed for property proceeds, and income tax returns for the years in question.
The more complete your document submission upfront, the less the CA needs to ask. A CA who has everything they need will typically issue 15CB within four to eight working hours. A CA chasing documents will take three to five days for the same transaction.
What if the foreign company refuses to provide a Tax Residency Certificate?
If the foreign entity does not provide a TRC, you cannot claim the reduced DTAA rate and the CA will certify the payment at the higher domestic TDS rate under the Income Tax Act. In some cases, particularly with large software or services companies, the vendor may have a standard certificate they issue to Indian customers on request, so it is worth asking specifically through their billing or finance team rather than general support.
This article is for general information only. For your specific remittance, consult a practicing CA.
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