Need Form 15CA–15CB Filing in Delhi? Can Taxgoal Make It Easier?

Yes, professional assistance can make foreign-remittance tax compliance easier. Form 15CA traditionally reports specified payments to non-residents, while Form 15CB provides CA certification in applicable cases. For remittances from 1 April 2026, the new framework uses Forms 145 and 146 as corresponding forms. Taxgoal can help businesses understand the applicable requirements and complete the process accurately.

Making payments to non-residents or foreign companies can involve important tax and reporting requirements. Whether you are paying for professional services, software, technical services, royalty, commission, imports, or another overseas transaction, determining the correct tax treatment before remitting funds is essential.

Historically, Form 15CA and Form 15CB filing in Delhi have been associated with reporting and certification for specified foreign remittances. However, India's new income-tax framework applies to remittances made on or after 1 April 2026, with Form 145 corresponding to the earlier Form 15CA and Form 146 corresponding to Form 15CB. The Income Tax Department states that the broad compliance requirements remain similar.

What Is Form 15CA?

Form 15CA was the declaration furnished by the person making a payment to a non-resident or foreign company. It contains information about the remittance and applicable tax details and generally needs to be submitted before the remittance.

Under the earlier framework, Form 15CA had four parts:

• Part A: Applicable where the taxable remittance or aggregate remittances did not exceed ₹5 lakh during the financial year.
• Part B: Applicable where the amount exceeded ₹5 lakh and an applicable order or certificate from the Assessing Officer had been obtained.
• Part C: Applicable where the amount exceeded ₹5 lakh and a Form 15CB certificate from an accountant was required.
• Part D: Applicable where the remittance was not chargeable to tax.

The appropriate part depended on the nature and taxability of the transaction.

What Is Form 15CB?

Form 15CB was a certificate prepared and submitted by a Chartered Accountant in applicable cases. The CA examined matters such as the nature of the remittance, taxability, applicable TDS rate, and relevant DTAA provisions.

Under the earlier rules, Form 15CB generally became relevant when a taxable remittance or aggregate of remittances exceeded ₹5 lakh during the financial year and the prescribed conditions for obtaining an accountant's certificate were satisfied.

For Form 15CA Part C, the Form 15CB acknowledgement was required before Part C could be completed.

What Changed From 1 April 2026?

This is particularly important for anyone searching for Form 15CA–15CB filing in Delhi today.

For remittances made on or after 1 April 2026, the Income Tax Act, 2025 and Income Tax Rules, 2026 apply. The corresponding forms are:

• Form 145 – equivalent to the earlier Form 15CA
• Form 146 – equivalent to the earlier Form 15CB

The Income Tax Department says that the new framework retains similar thresholds and substantive requirements, including reporting the remittance, obtaining CA certification where applicable, and ensuring TDS compliance.

Therefore, businesses should not automatically use the old form terminology for a new remittance. The date of the remittance and applicable law should be considered.

Why Is Professional Assistance Important?

Foreign remittance compliance can involve multiple factors, including:

• Nature and purpose of the payment
• Residential status of the recipient
• Whether the payment is taxable in India
• Applicable TDS provisions
• DTAA benefits, where applicable
• Required documentation
• Applicable reporting form
• Bank and remittance requirements

An incorrect tax classification or incomplete reporting can create compliance issues and may delay the remittance process.

How Can Taxgoal Help?

Taxgoal can assist businesses and individuals in understanding the compliance requirements associated with foreign remittances and related tax documentation.

Depending on the transaction, professional assistance may include:

1. Understanding the nature and purpose of the remittance.
2. Reviewing relevant supporting documents.
3. Assessing the applicable tax treatment.
4. Considering DTAA provisions where relevant.
5. Determining the applicable reporting or certification requirement.
6. Assisting with preparation and filing of the applicable form.
7. Supporting TDS-related compliance.
8. Helping ensure that information submitted to the tax authorities is accurate.

The exact requirement depends on the transaction, recipient, amount, and applicable law.

Documents Commonly Required

The documents required can vary depending on the nature of the remittance. Commonly relevant documents may include:

• PAN and taxpayer details
• Recipient's name and address
• Recipient's tax identification details, where applicable
• Invoice or agreement
• Nature and purpose of payment
• Remittance amount and currency
• Bank details
• Details of previous remittances, where relevant
• Tax residency information
• DTAA-related documents, where applicable
• Supporting contracts or service agreements

Providing complete and accurate information helps in determining the correct tax treatment.

Why Choose Taxgoal for Foreign Remittance Compliance?

Choosing professional assistance can make the process easier when the transaction involves complicated taxability or international tax considerations.

Taxgoal can help clients navigate the applicable documentation, tax-compliance requirements, and filing process. Instead of trying to determine the correct form and tax treatment on your own, you can seek professional guidance based on the specific nature of your remittance.

For businesses regularly making international payments, maintaining proper documentation and following the applicable reporting requirements can also help establish a more organized compliance process.

Important Note for 2026

If you are specifically searching for Form 15CA–15CB Filing in Delhi, remember that the terminology has changed for remittances from 1 April 2026.

The Income Tax Department confirms that Forms 145 and 146 replace Forms 15CA and 15CB under the new framework. Forms 15CA/15CB already submitted for qualifying remittances made on or before 31 March 2026 continue to remain valid subject to the stated conditions.

Therefore, the applicable form should be determined based on the date and circumstances of the remittance, rather than relying only on the old form name.

FAQs

1. What were Forms 15CA and 15CB used for?

Form 15CA was used to furnish information relating to specified payments to non-residents or foreign companies, while Form 15CB was a CA certificate required in applicable cases.

2. Is Form 15CB mandatory for every foreign remittance?

No. Under the earlier framework, Form 15CB was required only in specified circumstances, including qualifying taxable remittances exceeding the prescribed threshold where the CA certificate route applied.

3. What are the new forms replacing 15CA and 15CB?

For remittances made on or after 1 April 2026, Form 145 corresponds to Form 15CA and Form 146 corresponds to Form 15CB under the new income-tax framework.

4. When should the applicable remittance form be filed?

The relevant information or form should generally be furnished before making the remittance, subject to the specific rules and circumstances applicable to the transaction.

5. Can Taxgoal help with Form 15CA–15CB filing in Delhi?

Yes. Taxgoal can provide professional assistance with understanding foreign-remittance tax requirements, documentation, tax treatment, and applicable filing or certification requirements.

6. Does DTAA affect foreign remittance tax treatment?

It can. Where applicable, a Double Taxation Avoidance Agreement may affect the taxability or rate of tax. The specific treaty provisions and eligibility requirements should be examined for the transaction.

7. What documents are needed for foreign remittance compliance?

Documents can vary, but invoices, agreements, recipient details, payment information, tax-related documents, and DTAA-related documentation may be relevant depending on the transaction.

8. Should businesses seek professional help for complex foreign remittances?

Professional assistance can be useful when taxability, TDS, DTAA provisions, documentation, or the applicable reporting requirements are unclear. A transaction-specific review can help reduce compliance errors.

Foreign remittance compliance requires careful attention to the nature of the payment, taxability, TDS, documentation, and applicable reporting requirements. With the new income-tax framework applicable from 1 April 2026, businesses should also understand the transition from Forms 15CA/15CB to Forms 145/146.

If you need professional assistance with foreign-remittance tax compliance in Delhi, Taxgoal can help you understand the applicable requirements and streamline the documentation and filing process.