Applicability of Form 15CA & 15CB

Applicability of Forms 15CA & 15CB

While any resident makes payment to Non- Residents shall deduct TDS on that payment if such sum is chargeable to Income tax then the withholding amount of tax should be declared in Form 15 CA & 15 CB. A person who is making payment to Non-Resident (It can be an Individual or a Company) has to submit the Form 15 CA and this Form is submitted online. But there are some cases when Form 15CB is required to be file along with Form 15 CA that is filed by a Chartered Accountant.

The following information should be furnished for payment to Non- Resident, not being a Company or a Foreign Company on Form 15CA that has been classified into four parts:

PART A: Where Remittance or aggregate of such Remittance < Rs.500000/- during the Financial Year

PART B: When a Certificate or Order u/s 195(2)/ 197/ 195(3) of Income Tax 1961, has been received from Assessing Officer.
(Above referred sec of Income Tax is related to Nil Rate or Lower Rate TDS Deduction Certificate)

PART C: Where Remittance or aggregate of such Remittance > Rs.500000/- during the Financial Year

PART D: When according to domestic law remittance is not chargeable to tax.

Forms 15CA

15 CB is one among Tax Determination Certificate during which remittance is examined by a CA with reference to chargeability provision under Section 5 and 9 of IT Act alongside the supply of DTAA (Double Taxation Avoidance Agreement)

Forms 15CA & 15CB

FILLING PROCESS:

1st Step: - Login to e-Filing, Go to e-File -> Prepare and Submit Online Form (Other than ITR)
2nd Step: - Select Form 15CA from the drop-down list.
3rd Step: - Generate signature for the zip file using DSC Management Utility and upload the generated signature file.
4th Step: - Click Continue
Note 1: Form 15CA has 4 Parts as described above then select the correct part in which you fall.
Note 2: Upload of Form 15CB is mandatory prior to fill Part C of Form 15CA. Acknowledgment number of e-Filed Form 15CB should be required to prefill the details in Part C of Form 15 CA.
5th Step: - Click the tab Continue.
6th Step:- Click on the “Submit” tab after filling in all mandatory details

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