Form 15CA/CB

Tax Glossary Definition

Form 15CA/CB

Form 15CA/CB Form 15CA and Form 15CB are compliance forms used for reporting and certifying foreign remittances under the Income Tax Act. Form 15CA is filed online by the remitter, while Form 15CB is a Chartered Accountant’s certificate certifying that tax has been paid or is not applicable.

Example: These forms are required when an Indian company sends royalty payments to a foreign entity.

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