Money & Finance
Form 15CA / 15CB Checklist
Moving money from India to the USA? Answer a few questions to get your tailored 15CA/15CB document checklist — and whether a CA review is needed.
Educational estimate only. Not legal, tax, immigration, or financial advice. Full disclaimer below.
Your remittance
Tell us about the money
Likely next step
Answer a couple of questions to begin
Pick your source of funds and whether it's taxable in India to see your document checklist and whether a CA review is strongly recommended.
Form 15CA (a remitter declaration) and Form 15CB (a Chartered Accountant's certificate) may be required for certain remittances from India to the USA — especially where the taxability of the money needs to be certified before the bank will process the transfer. Not every remittance needs both.
Banks often ask for Form 15CA (and sometimes 15CB) before releasing an outward remittance from an NRO/NRE account. This checklist explains which forms apply, when a CA certificate is needed, and the documents to gather so your repatriation isn't held up.
- Who this tool is for
- NRIs repatriating funds from India to the USA — from NRO account balances, property sale proceeds, or other income — who need to know which forms and documents the bank will require.
- Estimated timeline / fees
- 15CA is filed by the remitter on the income-tax portal; 15CB (when needed) is issued by a Chartered Accountant, usually for a fee. Thresholds and exemptions change — verify current requirements with your bank/CA before filing.
Key inputs & documents you'll need
- The source of the funds (NRO balance, property sale, gift, income, etc.)
- The remittance amount and purpose code
- Whether the funds are taxable and whether tax has been paid
- Your PAN and bank/account details
- Supporting documents proving the source and tax status
Last updated: · General educational checklist; verify against current Income Tax Department and RBI/FEMA guidance and your bank's requirements.
After the tool
What your result means
The checklist tells you which forms your remittance likely needs and what to prepare. A completed 15CA (and 15CB where required) certifies the tax status of the money so the bank can process the outward transfer. It doesn't create a new tax — it documents that applicable Indian tax has been handled on the funds being sent.
The forms and when each applies
Form 15CA
An online declaration by the remitter (you) about the remittance and its tax status, filed on the Indian income-tax portal. It has different parts depending on amount and taxability.
Form 15CB
A certificate from a Chartered Accountant confirming the nature of the payment, taxability, and that applicable TDS/tax has been dealt with. It's typically required for larger taxable remittances.
CA certificate & purpose codes
The CA verifies the source and applies the correct purpose code (the RBI category for the remittance). The right purpose code matters for both the bank and compliance.
Property sale repatriation
Sending property-sale proceeds abroad usually requires careful documentation of the sale, capital gains, and TDS, and commonly a 15CB certificate.
NRO to foreign account
Moving money out of an NRO account to a US account is a classic 15CA/15CB scenario, subject to the annual repatriation limit.
When it's not required
Certain small or specified remittances are exempt from 15CB (and sometimes 15CA parts). Confirm the current exemptions before assuming a form is needed.
Step-by-step process
- Identify the source of the funds and gather documents proving it (sale deed, income proof, tax paid).
- Have a Chartered Accountant review taxability and, if required, issue Form 15CB.
- File Form 15CA on the income-tax portal (the relevant part based on amount/taxability).
- Obtain Form 15CB from the CA where the remittance requires it.
- Submit 15CA/15CB and supporting documents to your bank to process the outward remittance.
Documents typically needed
- PAN and passport
- Bank account details (NRO/NRE) and remittance request
- Proof of source of funds (sale deed, income proof, gift documents)
- Evidence of tax paid / TDS on the funds
- Form 15CB from a Chartered Accountant (where required)
- Purpose code for the remittance
Common mistakes to avoid
- Assuming 15CB is always required — some remittances are exempt.
- Using the wrong purpose code, which can stall the transfer at the bank.
- Not documenting the source of funds (especially for property sales) before requesting the remittance.
- Exceeding the annual repatriation limit without realizing it.
- Filing 15CA in the wrong part for the amount/taxability.
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Frequently asked questions
Is this a tax calculator or legal advice?
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.
What is the difference between Form 15CA and Form 15CB?
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.
When do NRIs need a Form 15CB?
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.
What documents do banks ask for to send money from India to the USA?
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.
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, 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 have to report this money 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. A large gift from family abroad can raise Form 3520 questions. Keep your repatriation records and coordinate with a CPA.
Keep learning
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Disclaimer, assumptions & sources
This tool is for general education and planning only. It does not replace advice from a CPA, attorney, financial advisor, USCIS, IRS, State Department, or other official source. Rules, limits, forms, fees, dates, and government processing information may change. Always verify before filing, investing, or making immigration, tax, or financial decisions.
- For educational use only — not legal advice.
- Not tax advice.
- Not financial advice.
- Not immigration advice.
- Numbers, forms, fees, dates, rules, and limits may change at any time.
- Always verify with official sources before acting.
- Consult a CPA, attorney, financial advisor, or the relevant official agency (USCIS, IRS, State Department) when it matters to your situation.
This Form 15CA / 15CB checklist is for educational purposes only. It does not decide which Form 15CA part applies, whether a Form 15CB is required, or any tax amount. The forms, thresholds, and repatriation limits change over time and depend on your facts — always confirm with a qualified Chartered Accountant (CA) and your authorised-dealer bank.
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