Form 15CB & the CA Certificate for NRI Remittances
Form 15CB is a Chartered Accountant's certificate on the taxability of an outward remittance. Here's when NRIs need it, what the CA certifies, and how it connects to the DTAA and Form 15CA.
Where Form 15CA is your own declaration, Form 15CB is the independent check — a certificate signed by a Chartered Accountant confirming how the remittance should be taxed. For larger, taxable transfers out of India, the bank commonly wants the 15CB on file.
Educational only — confirm with CA / bank
- This is general information, not tax or legal advice. When a 15CB is required, and what it must contain, change over time and depend on your facts.
- Confirm with a qualified CA and your bank, and verify on the Income Tax portal.
What the CA certifies
In a 15CB, the CA reviews the remittance and certifies details such as:
Typically covered in a 15CB
- The nature of the payment and the income behind it
- Whether it is chargeable to tax in India, and under which head
- The rate and amount of tax / TDS applied
- The DTAA treaty position, where a treaty rate is claimed
When NRIs commonly need it
Often required when
- The remittance is taxable and above the specified limit (the Form 15CA Part C route).
- The bank's checklist asks for an independent CA certificate before an outward transfer.
It may not be needed when
- The remittance is not chargeable to tax (often a different 15CA part).
- The payment falls in an exempt category, or is small and below the threshold.
- An AO certificate/order governs the deduction instead.
- In all cases, your CA confirms whether a 15CB is required — don't assume from a guide.
How 15CB connects to DTAA and Form 10F
If a DTAA treaty rate reduces the Indian tax, the CA will usually want the treaty paperwork to support the certificate.
Have the treaty documents ready
- A Tax Residency Certificate (TRC) from the US and a [Form 10F](/tools/form-10f-generator) are commonly needed to support a treaty rate.
- Estimate the credit side with the DTAA / foreign tax credit calculator, and read DTAA & double taxation.
The workflow
- Give your CA the remittance details and source-of-funds documents
- The CA reviews taxability, TDS, and any DTAA position
- The CA issues Form 15CB
- You (or the CA) file the relevant part of Form 15CA using the 15CB
- Submit both to the bank with its repatriation request form
Questions to ask your CA
Bring these to your CA
- Does my remittance actually need a 15CB, or a different 15CA part?
- What taxability and rate will you certify, and why?
- Can the DTAA lower the rate — and do you have my Form 10F + TRC?
- What documents do you need from me to issue the certificate?
See where 15CB fits in the whole flow
The pillar guide shows how the 15CB, Form 15CA, and the bank/FEMA paperwork fit together, in order.
- Back to the pillar: Form 15CA & 15CB for NRIs
- Siblings: Form 15CA for NRIs · Repatriating property-sale proceeds · NRO-to-USA transfer documents
- Tools: 15CA / 15CB checklist · Form 10F generator · DTAA calculator
Frequently asked questions
What is Form 15CB?
Form 15CB is a certificate issued by a Chartered Accountant that certifies the taxability, rate of tax/TDS, and treaty position of money being remitted abroad from India. Banks commonly require it before processing larger taxable outward remittances.
When is Form 15CB required for an NRI?
It is commonly required for taxable remittances above a specified financial-year limit — the route that pairs with Part C of Form 15CA. Some remittances need only a part of Form 15CA, and some are exempt. Your CA confirms whether your transfer needs a 15CB.
Does Form 15CB use the DTAA?
Yes, where a treaty rate applies. The CA certifies the DTAA position and typically needs supporting documents such as a Tax Residency Certificate and Form 10F to certify a reduced treaty rate.