complete compliance guide to
15CA / 15CB
20 expert articles on Form 15CA and 15CB — now Form 145 and Form 146 under the Income Tax Act, 2025 — for Indian businesses, freelancers, and NRIs. Written and reviewed by practicing CAs.
Get 15CA/15CB Done Online →Do I need Form 15CA and 15CB to send money abroad from India?
Not every foreign payment needs 15CA/15CB. Find out exactly when you need them, when you do not, and what your bank will ask.
Read →What documents are required to get Form 15CB from a CA?
One missing document can delay your remittance by 2 to 3 days. Here is the exact checklist your CA needs to issue Form 15CB without a single follow-up.
Read →What is the penalty for not filing Form 15CA before a foreign remittance?
Missing Form 15CA can attract Rs 1 lakh penalty per transaction under Section 271-I. Know the full exposure, how scrutiny works, and the secondary risks you may not know about.
Read →How long does it take to get Form 15CB from a CA?
Form 15CB takes 1 to 3 working days for most remittances. Know what causes delays, how banks add extra time, and what to do when you have a hard deadline.
Read →Can I send money to my family abroad without Form 15CA?
Most family remittances under LRS do not need Form 15CA. But certain structured or large transfers do. Know the exact thresholds and exceptions before your next transfer.
Read →How to file Form 15CA online on the Income Tax portal?
Filing Form 15CA online takes 15 to 20 minutes when you pick the right Part. Most errors happen at Part selection. Here is the exact process with the common mistakes flagged.
Read →What is the difference between Form 15CA and Form 15CB?
15CA is the remitter's declaration to the Income Tax department. 15CB is the CA's independent compliance certificate. They are two separate documents filed by two different people in a specific sequence.
Read →Do I need 15CA and 15CB for paying Google Ads or Meta Ads from India?
Indian businesses paying Google or Meta above Rs 5 lakhs a year typically need 15CA and 15CB. TDS classification is contested. Here is what actually applies to your situation.
Read →What is TCS on foreign remittance and how does it affect my transfer?
Banks collect TCS on LRS remittances above Rs 7 lakhs per year. Know the current rates by purpose, how the threshold tracks across transfers, and the ITR claim process.
Read →Who is responsible for filing Form 15CA, the remitter or the bank?
The bank does not file Form 15CA for you. The legal obligation is entirely the remitter's. Know exactly what you need to do before approaching your bank for a foreign transfer.
Read →Do NRIs need Form 15CA to transfer money from NRO to NRE account?
NRIs moving funds from NRO to NRE accounts need both 15CA and 15CB. Know the RBI limit, what income sources require extra documentation, and the ITR problem that delays most NRI transfers.
Read →How much does it cost to get Form 15CB from a CA?
Form 15CB fees typically range from Rs 1,500 to Rs 5,000 for standard transactions. Know what drives the fee, why the cheapest option can cost more later, and what recurring remitters should arrange.
Read →Is Form 15CA required for payment to a foreign software company from India?
Software payments to foreign companies are classified as royalty or FTS under Indian tax law in most cases. Know exactly when 15CA applies, what TDS position is defensible, and the cumulative tracking mistake startups make.
Read →What happens if there is an error in Form 15CB? Can it be revised?
Form 15CB can be revised by the CA before you file 15CA against it. After that, the 15CA withdrawal window is 7 days and only open if the bank has not processed the transfer.
Read →Can I get Form 15CA and 15CB done online without visiting a CA in person?
The entire 15CA and 15CB process is 100 percent online. Know how document sharing works, what the CA does remotely, and what to look for in an online service.
Read →Form 145 & Form 146 vs Form 15CA & 15CB: What Actually Changed in 2026
Form 15CA and 15CB were replaced by Form 145 and Form 146 from 1 April 2026 under the new Income Tax Act. Here is exactly what changed, what stayed the same, and what you need to do differently.
Read →What is Form 145 and how did it replace Form 15CA?
Form 145 is the new online declaration remitters must file before a foreign payment, replacing Form 15CA from 1 April 2026. Here is what it is, who files it, and what stayed the same.
Read →What is Form 146 and how did it replace Form 15CB?
Form 146 is the new CA-issued compliance certificate for foreign remittances, replacing Form 15CB from 1 April 2026. Here is who issues it, when it is required, and what changed.
Read →How to file Form 145 online on the Income Tax portal?
Form 145 — the successor to Form 15CA — is filed on the same Income Tax e-filing portal. Here is the step-by-step process and the common mistakes to avoid.
Read →Form 145 and Form 146: frequently asked questions for NRIs and businesses
The most common questions from NRIs and Indian businesses on the transition from Form 15CA/15CB to Form 145/146, answered in one place.
Read →Form 145 + Form 146 by a practising CA: ₹2,999 per remittance
Applicability check, Form 146 certificate with UDIN, Form 145 filed on the portal, bank-ready PDFs. Delivered in 30 minutes once your documents are in.
Request a free callback Pay ₹2,999 and startA CA calls within an hour (10 am–7 pm).