How to file Form 15CA online on the Income Tax portal?

Last updated 3 August 2026

Full Answer

A freelance designer in Kochi filed Form 15CA Part A for a payment of Rs 8 lakhs to a US client for sub-contracted work. Part A only covers taxable remittances that total Rs 5 lakhs or less in the year. His payment was above Rs 5 lakhs and was taxable as FTS, so it belonged in Part C. His bank rejected the 15CA as the wrong Part. He lost two days and had to start over, this time with a CA to issue 15CB and file Part C. The Part selection is where most first-time filers go wrong.

Before starting the filing, determine which Part applies to your specific remittance. This is the most important decision in the process and the one most people do not spend enough time on.

Log in to incometax.gov.in using your PAN and password. If you do not have a registered account, you can register using your PAN, Aadhaar-linked mobile number, and email address. Verification through Aadhaar OTP takes a few minutes.

From your dashboard, go to e-File, select Income Tax Forms, then File Income Tax Forms. In the search field, type 15CA (Form 15CA, now Form 145). The form will appear. Click File Now.

Part A applies when the payment is chargeable to tax in India and the total of such taxable remittances in the year is Rs 5 lakhs or less. No CA certificate is required, but you still deduct the right TDS before you pay. A small payment that is not taxable does not belong in Part A. It goes in Part D, or needs no Form 15CA at all if it falls in an exempt category.

Part B applies when the payment is chargeable to tax and above Rs 5 lakhs, but you already hold a certificate or order from the Assessing Officer, for example a lower or nil TDS certificate. You file Part B on the strength of that certificate or order, without a 15CB. Not sure which Part fits? Use our Part A, B, C or D check.

Part C applies when your remittance is above Rs 5 lakhs and is chargeable to tax. This is the most common Part for business payments. You cannot complete Part C without a valid 15CB (now Form 146) acknowledgement number from a CA. The CA must upload 15CB on the portal before you begin this filing.

Part D applies when the remittance is not chargeable to tax under any provision of the Income Tax Act or under a DTAA, regardless of amount. For example, payments that are genuinely business income of a foreign entity with no PE in India, certified as such by a CA.

Once you select the correct Part, fill in your details as the remitter: PAN, name, address, email, and the specific bank account from which the payment will go. Then fill in the foreign beneficiary details: full name, address, country, and their bank account information.

Enter the remittance amount, the foreign currency, the Indian rupee equivalent, and the purpose of remittance using the drop-down purpose code list. This purpose code must match the code you provide on your bank's A2 or remittance declaration form. Mismatched purpose codes cause downstream reconciliation issues.

For Part C, there is a specific field for the 15CB acknowledgement number. Enter it exactly as it appears on the 15CB certificate. The portal validates this number in real time.

Submit and download the acknowledgement PDF. This is the document your bank needs. Submit it along with the 15CB printout and the bank's own forex declaration form.

One timing rule under the Income Tax Rules: do not file 15CA more than seven days before the actual remittance date. The withdrawal window after filing is only seven days, and only if the bank has not yet processed the transfer. If the remittance is delayed beyond seven days after you file, you will need to withdraw and refile.

Note: Rates and thresholds mentioned are as of FY 2024-25. Always verify current figures before acting.

This article is for general information only. For your specific remittance, consult a practicing CA.