Form 15CA and 15CB for NRIs: when to file and how
NRI Dash Research Team · Last reviewed: 2026-06-28
Form 15CA and 15CB are documents required under the Indian Income Tax Act for certain foreign remittances made from India. Form 15CA is a self-declaration submitted online by the remitter on the income tax portal confirming that applicable taxes have been paid or that the payment is exempt. Form 15CB is a certificate issued by a Chartered Accountant verifying the nature of the remittance, applicable tax treaty provisions and the tax deducted at source. Under Rule 37BB of the Income Tax Rules, payments below Rs 5 lakh in a financial year and remittances listed under specified exempt categories do not require a Form 15CB certificate. Transactions such as outward remittances by NRIs from their NRE accounts are generally exempt from these requirements. Non-compliance can attract a penalty of Rs 1 lakh per default under Section 271-I of the Income Tax Act. Banks are required to obtain the relevant forms before processing eligible foreign outward remittances on behalf of the remitter.
CA certificate needed for taxable remittances above threshold
Form 15CA is required for most remittances from India by a resident or NRI. Form 15CB (CA certificate) is required when the remittance is taxable, is not specifically exempt, and exceeds ₹5 lakh in a financial year. Both are submitted on the Income Tax portal before the bank transfers the funds.
Key points
- 15CA: your declaration — Form 15CA is filed by the remitter (you) on the Income Tax portal to declare the nature and taxability of the remittance.
- 15CB: CA certificate — Form 15CB is a certificate from a Chartered Accountant confirming the tax treatment — required for taxable remittances above ₹5 lakh.
- Bank requires both — Your Indian bank will not process the NRO repatriation without the 15CA acknowledgement number and, where applicable, the signed 15CB.
When is Form 15CA or 15CB required?
Form 15CA Part A: remittances up to ₹5 lakh in aggregate per financial year that are taxable. Self-declaration only, no 15CB needed.
Form 15CA Part B: remittances specifically listed as exempt under Rule 37BB — no 15CB needed.
Form 15CA Part C + Form 15CB: taxable remittances above ₹5 lakh in a financial year. CA must first issue 15CB; you then file 15CA Part C citing the 15CB certificate number.
Form 15CA Part D: remittances not chargeable to tax under the Income Tax Act.
Step-by-step filing process
Step 1: Determine if the remittance is taxable and its amount to identify the correct Form 15CA part.
Step 2: If Part C required, engage a CA to issue Form 15CB — provide the CA with Form 26AS, bank statements, nature of remittance and DTAA details if applicable.
Step 3: Log into the Income Tax e-filing portal (incometax.gov.in) and file Form 15CA under e-File > Income Tax Forms.
Step 4: Download the acknowledgement with the Form 15CA number.
Step 5: Submit the Form 15CA acknowledgement (and Form 15CB where applicable) to your Indian bank's NRI centre to initiate the remittance.
Frequently asked questions
Is Form 15CA required for NRE account repatriation?
No. NRE funds are freely repatriable — no Form 15CA or 15CB is required for repatriation of NRE balance or interest.
Is Form 15CA required for NRO repatriation?
Yes, in most cases. NRO repatriation requires Form 15CA and, for taxable remittances above ₹5 lakh, Form 15CB from a CA. The USD 1 million annual limit also applies.
Who files Form 15CA — me or my bank?
You (the remitter) file Form 15CA on the Income Tax portal. The bank does not file it on your behalf — they only process the transfer after you submit the acknowledgement number.