{"id":1477,"date":"2019-08-28T16:09:53","date_gmt":"2019-08-28T10:39:53","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1477"},"modified":"2019-08-28T16:20:53","modified_gmt":"2019-08-28T10:50:53","slug":"form-15ca-and-15cb","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/","title":{"rendered":"Form 15CA and 15CB : Meaning , Required Documents,Procedure"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#Scenario_With_its_Purpose\" title=\"Scenario With its Purpose\u00a0\">Scenario With its Purpose\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#Meaning_of_Form_15CA_and_15CB\" title=\"Meaning of Form 15CA and 15CB\">Meaning of Form 15CA and 15CB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#Exceptional_Cases_that_dont_Need_Form_15CACB\" title=\"Exceptional Cases that don&#8217;t Need Form 15CA\/CB\">Exceptional Cases that don&#8217;t Need Form 15CA\/CB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#Income_Tax_Provisions\" title=\"Income Tax Provisions\u00a0\">Income Tax Provisions\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#TDS_Liability\" title=\"TDS Liability\u00a0\">TDS Liability\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#5_Documents_required_for_Form_15CA_and_15_CB\" title=\"5.\u00a0Documents required for Form 15CA and 15 CB:-\">5.\u00a0Documents required for Form 15CA and 15 CB:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#Few_Crucial_Papers_Required_for_Form_15CA15CB\" title=\"Few Crucial Papers Required for Form 15CA\/15CB:\">Few Crucial Papers Required for Form 15CA\/15CB:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#Where_to_upload_Form_15CACB\" title=\"Where to upload Form 15CA\/CB\">Where to upload Form 15CA\/CB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#The_Prescribed_procedure_for_E-_filing_of_Form_15CA_is_as_follows\" title=\"The Prescribed procedure\u00a0 for E- filing of Form 15CA is as follows:\">The Prescribed procedure\u00a0 for E- filing of Form 15CA is as follows:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Scenario_With_its_Purpose\"><\/span><b>Scenario With its Purpose\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">While making payments to NRI\u2019s outside India, One such compliance is to submit Form 15CA and 15CB, when required along with the TDS LIABILITY The various scenarios where you need to submit these forms have been discussed in this article. <\/span><span style=\"font-weight: 400;\">The main objective behind is to collect taxes at the time of payment to <a href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/\">NRI\u2019s<\/a> because it may not be possible at a later stage to collect payment.<\/span> <span style=\"font-weight: 400;\">Thus to keeping monitor and trace the transactions in an efficient manner, it was proposed to introduce e-filling of information in the certificates.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1490 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Form15CA-Blog-Image-27_08_2019.png\" alt=\"Form 15CA &amp;CB \" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Form15CA-Blog-Image-27_08_2019.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Form15CA-Blog-Image-27_08_2019-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Form15CA-Blog-Image-27_08_2019-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Meaning_of_Form_15CA_and_15CB\"><\/span><b>Meaning of Form 15CA and 15CB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><b>\u00a0<\/b><span style=\"font-weight: 400;\">As per Section 195 of Income-tax Act, 1961, every person liable for making a payment to non-residents shall deduct TDS from the payments made to non-residents if such sum is chargeable to Income-tax accordingly TDS is required to be deducted at the time of payment and then <\/span><b>form 15CA and 15CB<\/b><span style=\"font-weight: 400;\"> are the declaration for the same.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Indian resident who is making the payment to a Non Resident or a Foreign Company has to submit the form 15CA. This form is submitted online. And a\u00a0 Form 15CB is required that is CA CERTIFICATE after uploading the form 15CA online.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Information designed in the form 15CA\u00a0 for payment to non- resident, not being a company, or to a foreign company in Form 15CA has been classified into 4 parts \u2013<\/span><\/li>\n<\/ul>\n<p><b>PART A: \u2013<\/b><span style=\"font-weight: 400;\">\u00a0If the payment to NRI does not exceed 5 lakh rupees during the F.Y. (whether taxable or not).<\/span><\/p>\n<p><b>PART B:<\/b><span style=\"font-weight: 400;\">\u00a0\u2013 Where an order \/certificate u\/s 195(2)\/ 195(3)\/197 of Income Tax Act has been obtained from the A.O. (Whether Nil rate or Lower rate Certificate).<\/span><\/p>\n<p><b>PART C:<\/b><span style=\"font-weight: 400;\"> \u2013 If the payment to NRI exceeds 5 lakh in aggregate during the FY.<\/span><\/p>\n<p><b>PART D:<\/b><span style=\"font-weight: 400;\"> \u2013 Where the Payment made to NRI is not chargeable to tax under domestic law.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In form 15CB, A CA certifies details of the payment, TDS rate, and TDS deduction as per Section 195 of the Income Tax Act, if any DTAA is applicable, and other details of nature and purpose of the remittance.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form 15CB is firstly filed before filling Part C of Form 15CA. The Acknowledgement Number of e- verified form 15CB should be verified, to prefill the details in Part C of Form 15CA.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Exceptional_Cases_that_dont_Need_Form_15CACB\"><\/span><b>Exceptional Cases that don&#8217;t Need Form 15CA\/CB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Where RBI Approval is not required for payment to NRI then Individual is not required to furnish the information in Form 15CA and 15CB<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Few of payments (28 items) mentioned in Rule 37BB that does not require reporting through the submission of 15CA and 15CB.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Income_Tax_Provisions\"><\/span><b>Income Tax Provisions\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Section 5 of the Income-tax Act, itself clearly defines the scope of taxable Income but the conflict arises when it comes to Section 9, so following is the summary of Sec 9 just is depicting the following matrix:-<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><b>Summary of Section 9 \u2013<\/b><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Sr. No.<\/b><\/td>\n<td><b>Nature of Income<\/b><\/td>\n<td><b>Taxability<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Business Income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Taxable, if there is any direct or indirect business connection in India or property or asset or source in India or transfer of a capital asset situated in India.<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\">Capital Gain<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Taxable if Shares\/Property is situated in India or derives its value substantially from assets in India.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Salary Income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If earned in India.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interest Income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If sourced in India (if the payer is Resident).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Royalties<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Taxable, If exclusively incurred for business in India irrespective of the residential status of the payer.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">FTS(fees for technical services)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If incurred for business in India irrespective of the residential status of the payer.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"TDS_Liability\"><\/span><b>TDS Liability\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When payment is made to NRI outside India then if it is taxable under Income Tax act then TDS required to be deducted at the time of payment outside India to NRI under section 195 of Income Tax ACT and thereafter prescribed form 15CA\/CB is required to be file by following the appropriate procedure thereof.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Documents_required_for_Form_15CA_and_15_CB\"><\/span><b>5<\/b><b>.\u00a0Documents required for Form 15CA and 15 CB:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>-Details of Remitter:-<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name of the Remitter who is making payment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Address of the Remitter\u00a0 who is making payment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">PAN of the Remitter\u00a0 who is making payment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Principal Place of Business who is making payment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">E-mail Address and Phone No. of Remitter who is making payment<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Status of the Remitter (Firm\/ Company\/ Other)<\/span><\/li>\n<\/ul>\n<p><b>-Details of Remittee:-<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name and Status of the Remittee(the recipient who received the payment )<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Address of the Remittee<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Principal Place of Business<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Country of the Remittee<\/span><\/li>\n<\/ul>\n<p><b>\u2665 Details of Remittance(payment):-<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Country to which the Remittance is made<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Currency<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Amount of Remittance in Indian Currency<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Proposed Date of Remittance<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Nature of Remittance as per Agreement (Invoice Copy)<\/span><\/li>\n<\/ul>\n<p><b>\u2665 Bank Details of Remitter(who is making a payment):-<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name and Bank of Remitter<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name of Branch of the Bank<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">BSR Code of the Bank<\/span><\/li>\n<\/ul>\n<p><b>\u2665 Documents required for DTAA Benefit (IN INCOME TAX ACT):-<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tax Residency Certificate (TRC) from the payee (Tax Registration of the Country in which recipient (payee) is registered).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form 10F duly is required to b filled by an Authorized person of the Payee (Self Declaration).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">No PE (Permanent Establishment) declaration. If income is of business nature then it is mandatory.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/nri-lower-tds-certificate-sale-of-property-in-india\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1491 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Talk-with-expert-for-nri-certificate-Banner-image-27_08_2019-1.png\" alt=\"Talk with expert for nri certificate\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Talk-with-expert-for-nri-certificate-Banner-image-27_08_2019-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Talk-with-expert-for-nri-certificate-Banner-image-27_08_2019-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Talk-with-expert-for-nri-certificate-Banner-image-27_08_2019-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Few_Crucial_Papers_Required_for_Form_15CA15CB\"><\/span><b>Few Crucial Papers Required for Form 15CA\/15CB:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-weight: 400;\">Agreement &amp; Invoices with respect to the payment made to NRIs.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Payment Details in regard to remittance made outside India.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Correspondence (Whatever communication made with outside India\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Rate of conversion of Foreign Currency in respect of country to which payment made to the relevant person<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Details of Bank that assisting the payment made to outside country<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> In case the transaction is between the Group company then Pricing Emails is required.<\/span><\/li>\n<li>The requirement of Proof of Service, if there are a transaction in-between group companies.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Where_to_upload_Form_15CACB\"><\/span><b>Where to upload Form 15CA\/CB<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"The_Prescribed_procedure_for_E-_filing_of_Form_15CA_is_as_follows\"><\/span><b>The Prescribed procedure\u00a0 for E- filing of Form 15CA is as follows:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Step 1.<\/b><span style=\"font-weight: 400;\">\u00a0Go to<a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\"> Income Tax Filing<\/a> Website (<\/span><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">)\u00a0and login to your account.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1487 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1.png\" alt=\"form 15 ca&amp; cb step1\" width=\"512\" height=\"266\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1.png 512w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1-300x156.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1-20x10.png 20w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1486 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1-2.png\" alt=\"form 15 ca&amp; cb step1\" width=\"600\" height=\"267\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1-2.png 600w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1-2-300x134.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step1-2-20x9.png 20w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><b>Step 2.<\/b><span style=\"font-weight: 400;\">\u00a0Click on \u2018e-File\u2019 tab and select \u2018Income Tax Forms\u2019 from DROP DOWN MENU<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1485 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Step2.jpg\" alt=\"form 15 ca&amp; cb step2\" width=\"572\" height=\"256\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Step2.jpg 1012w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Step2-300x134.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Step2-768x344.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Step2-20x9.jpg 20w\" sizes=\"(max-width: 572px) 100vw, 572px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><b>Step 3.<\/b><span style=\"font-weight: 400;\">Click on \u201cForm 15CA\u201d from the menu\u00a0 and &amp; then \u201cContinue\u201d.click on it<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1484 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3.jpg\" alt=\"form 15 ca&amp; cb step3\" width=\"612\" height=\"340\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3.jpg 1043w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-300x167.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-768x426.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-1024x568.jpg 1024w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-20x11.jpg 20w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1483 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-2-1.jpg\" alt=\"form 15 ca&amp; cb step3\" width=\"549\" height=\"205\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-2-1.jpg 1031w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-2-1-300x112.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-2-1-768x287.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-2-1-1024x382.jpg 1024w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step3-2-1-20x7.jpg 20w\" sizes=\"(max-width: 549px) 100vw, 549px\" \/><\/p>\n<p><b>Step 4.<\/b><span style=\"font-weight: 400;\"> Click on the appropriate \u2018Form 15CA\u2019 that is applicable from the drop-down menu.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1481 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4.jpg\" alt=\"form 15 ca&amp; cb step4\" width=\"590\" height=\"321\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4.jpg 1044w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-300x163.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-768x418.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-1024x557.jpg 1024w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-20x11.jpg 20w\" sizes=\"(max-width: 590px) 100vw, 590px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1480 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-2.jpg\" alt=\"form 15 ca&amp; cb step4\" width=\"570\" height=\"385\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-2.jpg 839w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-2-300x202.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-2-768x518.jpg 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step4-2-20x13.jpg 20w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><b>Step 5.<\/b><span style=\"font-weight: 400;\"> The last step to fill the Form 15CA and then click on \u201cSubmit\u201d to complete the process.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1479 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5.png\" alt=\"step5\" width=\"600\" height=\"382\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5.png 914w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-300x191.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-768x490.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-20x13.png 20w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-1478 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-2.png\" alt=\"form 15 ca -step 5\" width=\"610\" height=\"342\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-2.png 968w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-2-300x168.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-2-768x431.png 768w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/step5-2-20x11.png 20w\" sizes=\"(max-width: 610px) 100vw, 610px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Scenario With its Purpose\u00a0 While making payments to NRI\u2019s outside India, One such compliance is to submit Form 15CA and &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Form 15CA and 15CB : Meaning , Required Documents,Procedure\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/#more-1477\">Read more<span class=\"screen-reader-text\">Form 15CA and 15CB : Meaning , Required Documents,Procedure<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1489,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>All About Form 15CA and Form15 CB AKT Associates<\/title>\n<meta name=\"description\" content=\"Need for filing form 15CA\/CB is\u00a0required to have complied when payment made to NRI that also require CA CERTIFICATION\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All About Form 15CA and Form15 CB AKT Associates\" \/>\n<meta property=\"og:description\" content=\"Need for filing form 15CA\/CB is\u00a0required to have complied when payment made to NRI that also require CA CERTIFICATION\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/form-15ca-and-15cb\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-28T10:39:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-08-28T10:50:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Form-15CA-Form-15CB-27_08_2019.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta 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