Form 15CA & 15CB for NRIs: Repatriating Money from India to the USA
Before your bank wires money from India to the USA, it usually wants a paper trail: Form 15CA, sometimes a Form 15CB CA certificate, proof of where the money came from, and tax/TDS proof. Here's what each piece is, when it's needed, and the order to do it in.
Moving money from India to the USA is rarely just a bank transfer. Because the funds are leaving the country, your authorised-dealer (AD) bank has to satisfy two separate masters: the Income Tax Department (has the right tax been accounted for?) and FEMA / RBI (is this a permitted remittance with the right paperwork?). The tools that connect the two are Form 15CA and Form 15CB. This guide explains each form, when banks ask for them, the documents to gather, and a step-by-step "before you wire money" checklist.
Read this first — educational only
- This is general educational information, not tax, legal, or FEMA advice. The forms, thresholds, the Form 15CA Part A/B/C/D split, and repatriation limits change over time and depend on your facts.
- Always confirm what applies to your remittance with a qualified Chartered Accountant (CA) and your AD bank, and verify current rules on the Income Tax portal and with the RBI.
- This is a document & workflow guide. For the numbers, use the India property capital-gains calculator, the remittance TCS calculator, and the DTAA / foreign tax credit calculator.
What you'll get on this page
- Plain-English definitions of Form 15CA and Form 15CB
- When banks ask for them, and the difference between tax compliance and bank/FEMA documentation
- The common NRI remittance sources and what each one needs
- A full documents checklist and a high-level view of the four Form 15CA parts
- A visual "before you wire money" checklist, common mistakes, and questions for your CA and bank
1. What is Form 15CA?
Form 15CA is an online declaration by the remitter — the person sending money abroad — filed on the Income Tax portal. In broad terms, it tells the tax department about a payment being made to a non-resident or abroad, and confirms how the tax side has been handled. The bank typically wants the 15CA acknowledgement on file before it processes the outward remittance.
The one-line version
- Form 15CA = your declaration about the remittance and its tax treatment, filed online and given to the bank.
- It is self-filed (by you or your CA) on the Income Tax portal — not issued by anyone else.
- The exact part of 15CA you file, and whether a 15CB is needed first, depends on the amount and taxability — confirm with your CA. See Form 15CA for NRIs.
2. What is Form 15CB?
Form 15CB is a certificate issued by a Chartered Accountant. Where it applies, the CA reviews the remittance and certifies details such as the nature of the payment, its taxability, the rate and amount of any tax/TDS, and any DTAA treaty position. It is commonly required before filing certain parts of Form 15CA for larger, taxable remittances.
| Form 15CA | Form 15CB |
|---|---|
| Self-declaration by the remitter (you) | Certificate signed by a Chartered Accountant |
| Filed online on the Income Tax portal | The CA certifies taxability, rate, TDS and DTAA position |
| Given to the bank as the acknowledgement | Often a prerequisite for the 15CA part used for larger taxable remittances |
Read the deep dive: Form 15CB & the CA certificate.
3. When banks ask for them
Banks generally raise these forms when money is leaving India through your NRO account to an overseas (e.g. US) account, because NRO funds are India-sourced and the bank must see that tax has been accounted for.
Situations where the bank commonly asks
- Repatriating property-sale proceeds from an NRO account
- Transferring accumulated rent, dividends, or interest out of an NRO account
- Moving inherited money or a gift received in India abroad
- Any NRO-to-overseas transfer above the bank's documentation trigger
NRE vs NRO matters
- NRE balances are generally freely repatriable and often need lighter paperwork, because that money was already foreign-sourced.
- NRO balances are India-sourced, so the 15CA/15CB and source-of-funds trail is where most of the work sits. See NRE vs NRO accounts explained.
- Each bank applies its own internal checklist on top of the legal requirement — ask your bank for its exact list early.
4. Tax compliance vs bank / FEMA documentation
A common source of confusion: 15CA/15CB are about tax, but they are only one half of what the bank needs. The other half is FEMA / RBI documentation that the remittance is permitted and within limits.
| Tax compliance (Income Tax) | Bank / FEMA documentation (RBI) |
|---|---|
| Form 15CA declaration | Bank's outward-remittance / repatriation request form |
| Form 15CB CA certificate (where applicable) | Source-of-funds proof and KYC |
| TDS proof, Form 26AS / AIS | Compliance with the annual repatriation limit under FEMA |
| The income was correctly taxed in India | The transaction is a permitted current/capital-account remittance |
Both halves must line up
- A perfect 15CA/15CB still won't move money if the FEMA / bank paperwork (source proof, request form, limit check) is missing — and vice versa.
- The widely-cited USD 1 million per financial year repatriation limit from NRO sits on the FEMA side, not the tax side. Confirm the current limit and conditions with your bank. See repatriating property-sale proceeds.
5. Common NRI remittance sources
What you'll need varies by where the money came from. The source drives the source-of-funds proof and the taxability question.
| Source of funds | What it typically needs |
|---|---|
| Property-sale proceeds | Sale deed, purchase deed, capital-gains computation, TDS proof; often 15CB. See the property workflow. |
| Inherited money | Inheritance evidence (will / succession certificate / legal heir proof), plus proof the underlying asset's tax was handled. |
| NRO-to-overseas transfer | NRO statement, source proof for the credits, 15CA (and 15CB where applicable). See NRO-to-USA transfer documents. |
| Accumulated rent | Rent records, proof rent was offered to tax / TDS handled, Form 26AS / AIS. |
| Dividend / interest income | Dividend & interest statements, TDS proof, Form 26AS / AIS. |
| Gift from parents | Gift documentation / declaration and the giver's details; consider US-side gift-reporting separately. |
| Sale of shares / mutual funds | Broker / AMC capital-gains statements, TDS proof, cost records. |
Don't forget the US side
- Whatever the source, once the money is in the US it interacts with your US return, FBAR, and FATCA. A large gift from parents can raise Form 3520 questions; the underlying Indian accounts feed FBAR/FATCA.
- See DTAA & double taxation, gifting money from India, and FBAR / FATCA.
6. Documents checklist
Gather these into one folder before you approach the bank. The exact set depends on the source and amount — your bank and CA will tell you which apply.
- PAN — your remittance and any 15CA/15CB are keyed to it
- Passport / OCI — to evidence NRI status
- NRO bank statement — for the account the money is leaving
- Source-of-funds proof — what the credits in the account actually are
- Tax paid / TDS proof — challans, TDS certificates (Form 16A / 16B as applicable)
- Form 26AS / AIS — the department's record of income and TDS against your PAN
- Sale deed + purchase deed — if the money is property-sale proceeds
- Inheritance documents — will / succession certificate / legal-heir proof, if inherited
- CA certificate / Form 15CB — if applicable to your remittance
- Form 15CA acknowledgement — the filed declaration from the portal
- Bank repatriation request form — the bank's own outward-remittance form (FEMA side)
For the income-record pieces, see Form 26AS, AIS & TIS for NRIs; for treaty paperwork, the Form 10F generator.
7. The four parts of Form 15CA (high level)
Form 15CA is split into parts, and which part applies depends on the amount and whether the payment is taxable. At a high level it is commonly understood as:
A general map — confirm the right part with your CA / bank
- Part A — generally used for smaller taxable remittances up to a specified limit in the financial year.
- Part B — generally used where an order or certificate from the Assessing Officer (AO) has been obtained for the payment.
- Part C — generally used for larger taxable remittances above the specified limit, where a Form 15CB CA certificate is obtained first.
- Part D — generally used where the remittance is not chargeable to tax in India.
This is a high-level map, not legal advice
- The threshold (often cited as around ₹5 lakh of taxable remittance in a financial year), the conditions for each part, and the list of payments exempt from 15CA/15CB change over time and depend on your specific facts.
- Do not decide your part from this page. Confirm the correct part and whether a 15CB is required with your CA and your bank for the current year.
8. Before you wire money — the checklist
A clean order of operations keeps a transfer from stalling at the bank counter:
- Identify the source of funds — property sale, inheritance, rent, dividends, gift, or share/MF sale
- Check taxability / TDS — is this income taxable in India, and was TDS already deducted?
- Collect Form 26AS / AIS — confirm the income and TDS show against your PAN
- Ask your CA if a 15CB is needed — based on the amount and taxability
- File Form 15CA if required — the correct part, online on the Income Tax portal
- Submit the bank documents — repatriation request form, source proof, 15CA/15CB, KYC
- Keep records for US tax / FBAR / FATCA review — store everything for your US return
Map your own situation in two minutes
- Not sure which documents and whether a CA review is needed? Run your case through the Form 15CA / 15CB checklist tool.
9. Common mistakes
Where NRI remittances get stuck
- Treating it as a tax-only or bank-only task — you need both the 15CA/15CB and the FEMA/bank paperwork.
- Leaving 15CB to the last minute — the CA needs time and documents to certify; book it early.
- Weak source-of-funds proof — the bank wants to see exactly what each NRO credit is.
- A Form 26AS / AIS mismatch — if TDS or income doesn't reconcile, expect questions. See Form 26AS, AIS & TIS.
- Guessing the 15CA part — filing the wrong part, or skipping a required 15CB, causes rework.
- Forgetting the US side — not keeping records for the US return, FBAR, and FATCA.
- Ignoring the FEMA limit — assuming any amount is freely repatriable from NRO.
10. Questions to ask your CA and bank
For your CA
- Is this remittance taxable in India, and has the right TDS been accounted for?
- Do I need a Form 15CB, and which part of Form 15CA applies to me this year?
- Can the DTAA reduce the tax — and do you have my Form 10F + TRC?
- Does my Form 26AS / AIS reconcile with the source income?
For your bank
- What is your exact document checklist for this repatriation?
- Which repatriation request form do you need, and in what order with the 15CA/15CB?
- How does the FEMA repatriation limit apply to my transfer this financial year?
- Is my NRO account and KYC in order for an outward remittance?
Walk through your remittance step by step
Use the free Form 15CA / 15CB checklist to map your source of funds, taxability, and documents — and see whether a CA review is strongly recommended.
- Go deeper: Form 15CA for NRIs · Form 15CB & the CA certificate · Repatriating property-sale proceeds · NRO-to-USA transfer documents
- Related guides: NRI TDS refund from USA · NRI ITR filing from USA · Form 26AS, AIS & TIS
- Run the numbers: Property capital-gains calculator · Remittance TCS calculator · DTAA calculator · Form 10F generator
Frequently asked questions
What is the difference between Form 15CA and Form 15CB?
Form 15CA is an online self-declaration filed by the person sending money abroad, submitted on the Income Tax portal and given to the bank. Form 15CB is a certificate signed by a Chartered Accountant that certifies the taxability, rate, TDS, and treaty position of the remittance, and is commonly required before filing the 15CA part used for larger taxable remittances. Confirm what applies with your CA.
Do NRIs always need Form 15CB to send money from India to the USA?
Not always. Whether a 15CB is needed depends on the amount, whether the remittance is taxable, and the current rules — some remittances need only a part of Form 15CA, and some categories are exempt. Larger taxable remittances commonly need a 15CB first. Always confirm with your CA and your bank for your specific transfer.
Is there a limit on repatriating money from an NRO account?
Yes. Repatriation from NRO is subject to a FEMA limit, widely cited as up to USD 1 million per financial year, along with documentation requirements. This is a FEMA/RBI rule, separate from the tax forms. Verify the current limit and conditions with your authorised-dealer bank.
Do I need to report money brought from India on my US taxes?
If you are a US tax resident, the income behind the money is generally reportable on your US return, and the underlying Indian accounts may trigger FBAR and FATCA reporting. A large gift from family abroad can raise Form 3520 questions. Keep your repatriation records and coordinate both sides with a CPA.
Which part of Form 15CA applies to me?
It depends on the amount and taxability: smaller taxable remittances, AO-certified cases, larger taxable remittances (with a 15CB), and non-taxable remittances are handled by different parts. The exact part and thresholds change over time — do not decide it from a guide; confirm the correct part with your CA and bank.