• As per Section 195, Every person making a payment to Non-Residents (not being a Company), or to a Foreign Company shall deduct TDS if such sum is chargeable to Income Tax and details are required to be furnished in FORM 15CA.
  • A Person responsible for making such remittance (Payment) has to submit the form 15CA, before remitting the payment.
  • In certain cases, a Certificate from Chartered Accountant in form 15CB is required before uploading the form 15CA online.
  • Form 15CA is filed by Remitter.


  • Form 15CB is a certificate to be furnished by an Chartered Accountant in cases where any payment / aggregate of payments exceeding ₹5 Lakh in a FY, chargeable to income tax is made to a Non-Resident, not being a company or to a Foreign Company, and a certificate from the AO u/s 195/197 is not obtained for Low TDS/Nil TDS.
  • In Form 15CB, a CA certifies the details of the payment, TDS rate, TDS deduction and other details of nature and purpose of remittance.
  • Form 15CB is filed by Chartered Accountant.

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Jibin Jose & Associates
7A, Kalyan Sancture,
Muttambalam P.O,

+91 8129 26 5300

+91 9072 03 0648