Form 15CA for NRIs: The Remitter's Online Declaration
Form 15CA is the remitter's online declaration filed before money leaves India. Here's what it covers for NRIs, the four parts at a high level, and how the acknowledgement reaches your bank.
When you move money out of India, Form 15CA is usually the first tax-side document the bank wants. It is an online declaration by the remitter — you, or your CA on your behalf — filed on the Income Tax portal, telling the department about the payment and how its tax has been handled.
Educational only — confirm with CA / bank
- This is general information, not tax or legal advice. The parts, thresholds, and exemptions for Form 15CA change over time and depend on your facts.
- Confirm the correct part and whether a 15CB is required with your CA and your bank, and verify on the Income Tax portal.
What Form 15CA does
At a high level, Form 15CA records the remittance details (amount, currency, beneficiary), the nature of the payment, and its tax treatment, and acts as your declaration to the department. The bank typically keeps the 15CA acknowledgement on file before processing the outward transfer.
Key things to know
- It is self-filed online — not issued by the bank or a third party.
- It is filed before the remittance is processed.
- For certain remittances it must be filed after obtaining a [Form 15CB](/india-tax-compliance/form-15cb-ca-certificate-nri) CA certificate.
- Some categories of payment are exempt from 15CA — your CA can confirm whether yours is.
The four parts — a high-level map
Which part you file depends on the amount and whether the payment is taxable:
General map — confirm the right part with your CA
- Part A — generally for smaller taxable remittances up to a specified financial-year limit.
- Part B — generally where an Assessing Officer (AO) order/certificate has been obtained.
- Part C — generally for larger taxable remittances above the limit, with a Form 15CB obtained first.
- Part D — generally where the remittance is not chargeable to tax in India.
Don't pick your part from this page
- The threshold (often cited around ₹5 lakh in a financial year), the per-part conditions, and the exempt list change and are fact-specific.
- Confirm the correct part — and whether a 15CB is needed — with your CA and bank for the current year.
How it reaches your bank
- Gather the remittance details — amount, beneficiary, purpose, and the tax position
- Obtain a 15CB first if your case needs one (your CA will tell you)
- File the correct part of Form 15CA online on the Income Tax portal
- Download the 15CA acknowledgement
- Hand the acknowledgement (and 15CB, if any) to your bank with its repatriation request form
Questions to ask your CA
Bring these to your CA
- Which part of Form 15CA applies to my remittance this year?
- Do I need a Form 15CB first, or is my payment exempt?
- Does the DTAA change the tax position — and do you have my Form 10F + TRC?
- Does my Form 26AS / AIS support the declaration?
See the full repatriation workflow
The pillar guide ties Form 15CA to the 15CB certificate, the bank/FEMA paperwork, and the order to do everything in.
- Back to the pillar: Form 15CA & 15CB for NRIs
- Siblings: Form 15CB & the CA certificate · Repatriating property-sale proceeds · NRO-to-USA transfer documents
- Tools: 15CA / 15CB checklist · Form 10F generator
Frequently asked questions
Who files Form 15CA?
The remitter — the person sending the money abroad — files Form 15CA, either themselves or through their CA, online on the Income Tax portal. The bank then keeps the acknowledgement on file before processing the outward remittance.
Is Form 15CA always required to send money abroad?
Not in every case. Some categories of remittance are exempt, and small or non-taxable remittances use different parts. Whether you need it, and which part, depends on the amount and taxability for the current year — confirm with your CA and bank.
Do I file Form 15CA before or after Form 15CB?
Where a Form 15CB is required, the CA certificate is generally obtained first and its details are used when filing the relevant part of Form 15CA. Your CA will confirm the order for your specific remittance.