Form 15CA / 15CB Checklist

Neither. It's an educational checklist that never decides which Form 15CA part applies, whether a Form 15CB is required, or any tax amount. It maps your source of funds and a few answers to the documents to collect and whether a CA review is strongly recommended. The correct 15CA part and 15CB requirement must be confirmed with your CA and bank.

Form 15CA is an online self-declaration filed by the person sending money abroad, given to the bank. Form 15CB is a certificate signed by a Chartered Accountant certifying the taxability, rate, TDS, and treaty position of the remittance, and is commonly required before filing the 15CA part used for larger taxable remittances.

It is commonly required for taxable remittances above the specified financial-year threshold (often cited around ₹5 lakh), the route that pairs with Part C of Form 15CA. Some remittances need only a part of Form 15CA, and some are exempt. Whether yours needs a 15CB depends on the amount and taxability — confirm with your CA.

Typically PAN and passport/OCI, the NRO account statement, source-of-funds proof, tax/TDS proof, Form 26AS/AIS, a Form 15CB if applicable, the Form 15CA acknowledgement, and the bank's repatriation request form. Property sales also need the sale and purchase deeds; inheritances need succession proof. The exact list varies by bank.

Yes. Repatriation from NRO is subject to a FEMA limit, widely cited as up to USD 1 million per financial year, 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.

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. A large gift from family abroad can raise Form 3520 questions. Keep your repatriation records and coordinate with a CPA.