NRI and family desk
Form 15CA, 15CB or nothing at all?
Anyone paying a non-resident must give the tax department details of the payment before the bank sends it. Which form depends on whether the money is taxable and how much it is.
Last updated: Reviewed by IndiaDigital editorsSources
Taxable, but ₹5 lakh or less in the financial year: the short Part A is enough.
From tax year 2026-27 the Income-tax Rules, 2026 renumber these forms. Explanation, not advice.
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What to know, in order
- The duty is in section 397(3)(d) of the Income-tax Act 2025. The forms are filed online on the e-filing portal before the bank remits.
- From tax year 2026-27 the Income-tax Rules, 2026 renumber these forms; banks and the portal show the new numbers next to 15CA and 15CB.
- Part A: taxable, up to ₹5 lakh in the financial year. Part B: above ₹5 lakh with an Assessing Officer certificate. Part C: above ₹5 lakh, with a CA's Form 15CB. Part D: not taxable in India.
- A resident sending their own money abroad under the Liberalised Remittance Scheme does not file 15CA; the bank handles its own LRS form and TCS.
- An explanation, not tax or legal advice. A chartered accountant is reviewing this page.
Questions people ask
I am an NRI moving my own NRO money abroad. Who files?
You are the remitter, so you file 15CA. Banks usually ask for a CA's Form 15CB showing tax was paid on the money, especially above ₹5 lakh.
What does the CA check in 15CB?
The nature of the payment, the tax rate under the Act or a tax treaty, and that the right tax was deducted or paid.
Is there a penalty for not filing?
Yes, the Act has a penalty for not furnishing this information. File before the bank remits.
Sources
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