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Form 15CA / 15CB & International Taxation
Foreign remittance compliance, DTAA advisory, withholding tax on payments to non-residents, and end-to-end international tax handling for Indian and overseas businesses.
Every remittance made outside India — whether for professional fees, royalties, interest, dividends, rent, or any other purpose — requires compliance under Section 195 of the Income Tax Act. Failure to comply can result in significant penalties and issues with your bank and the Income Tax Department.
AAA Global LLP provides comprehensive international tax compliance services — Form 15CA/15CB certification, DTAA analysis, withholding tax advisory, and NRI remittance documentation.
Form 15CA — Declaration by Remitter
Form 15CA is a declaration filed by the person making a remittance outside India, certifying that applicable tax has been deducted or that the remittance is not taxable in India. It must be filed before the remittance is made.
- Part A For remittances below Rs. 5 lakh in a financial year — filed online, no CA certificate required
- Part B For remittances above Rs. 5 lakh where an order under Section 195(2)/195(3) has been received
- Part C For remittances above Rs. 5 lakh where Part B is not applicable — requires Form 15CB from CA before filing
- Part D For remittances that are not taxable in India — specified exempt categories listed in Rule 37BB
Form 15CB — CA Certificate
Form 15CB is a certificate issued by a Chartered Accountant confirming the nature of the remittance, the applicable DTAA provisions, withholding tax rate, and that the remittance is in accordance with applicable tax laws. It is required before filing Form 15CA Part C.
- Nature of remittance — professional fees, royalty, interest, salary, dividend, import payment
- Applicable DTAA — analysis of India's tax treaty with the destination country
- Withholding tax rate — standard rate or lower DTAA rate, as applicable
- UDIN certified — issued by CA Ankush Garg with UDIN for authenticity verification by banks
DTAA — Double Tax Avoidance Agreement
India has signed DTAAs with over 90 countries — including Australia, USA, UK, UAE, Canada, Singapore, Germany, and the Netherlands. These treaties prevent the same income from being taxed twice — once in India and once in the destination country.
- India-Australia DTAA Dividends: 15%. Interest: 15%. Royalty: 10–15%. Professional fees: 10–15%.
- India-USA DTAA Dividends: 15–25%. Interest: 10–15%. Royalty: 10–15%. Capital gains: taxable in country of residence.
- India-UAE DTAA UAE has no income tax — DTAA primarily governs Indian income of UAE residents. Capital gains: generally taxable in country of residence.
- India-UK DTAADividends: 15%. Interest: 10–15%. Royalty: 10–15%. Salary: taxable in country of work.
- India-Singapore DTAA Dividends: 10–15%. Interest: 10%. Royalty: 10%. Capital gains: favorable provisions for Singapore companies.
Frequently Asked Questions
01 Is Form 15CA required for all payments to non-residents?
No — Rule 37BB provides a list of payments that are exempt from the 15CA requirement (e.g., travel, medical treatment, imports). For all other payments above Rs. 5 lakh, Form 15CA Part C and Form 15CB are required before the bank will process the remittance.
02 Can a bank refuse a remittance if 15CA/15CB is not submitted?
Yes — banks are required to collect Form 15CA before processing foreign remittances (except for exempt categories). Failure to submit 15CA can result in the bank refusing the wire transfer.
03 How long does it take to get a 15CB certificate?
We typically issue Form 15CB within 24–48 hours of receiving the complete information about the remittance — nature of payment, invoice, recipient's country of residence, and applicable DTAA provisions.
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Contact Info
- +91 90150-53820
- info@aaaglobal.com