What Is Form 15CA for NRIs
Form 15CA is an online declaration required when sending money from India to a foreign country.
It is mandated under Section 195 of the Income Tax Act 1961 and Rule 37BB.
For 2026, Form 15CA rules follow the current CBDT notifications and AY 2025 26 compliance standards.
Whenever money is transferred abroad, banks must verify that TDS rules have been correctly applied. Form 15CA acts as the taxpayer’s declaration confirming the nature of the payment.
Most NRI remittances from India require Form 15CA and, in many cases, Form 15CB certification from a Chartered Accountant.
When Does an NRI Need Form 15CA
Form 15CA is required for:
- Remitting funds abroad from NRO accounts
- Sending rental income abroad
- Repatriating capital gains
- Sending income from property sale
- Repatriating salary earned in India
- Sending gifts or family maintenance
- Transferring business income abroad
- Remitting consultant or professional fees
Most remittance categories require both Form 15CA and Form 15CB.
Banks will not process foreign outward remittances without correct Form 15CA and supporting documentation.
Types of Form 15CA: Which One Should NRIs Use
There are four parts of Form 15CA.
Submitting the wrong part delays the remittance.
Part A
Used when the payment is less than INR 5 lakh in a financial year and taxable.
Part B
Used when payment exceeds INR 5 lakh and Form 15CB is obtained.
Part C
Most commonly used by NRIs for taxable payments above INR 5 lakh.
Part D
Used when the remittance is not taxable under Indian tax laws.
NRIs often incorrectly select Part D, assuming property sale proceeds are non taxable. This leads to remittance blockage at the bank
What Is Form 15CB and Why NRIs Need It
Form 15CB is a certificate issued by a Chartered Accountant confirming:
- Nature of remittance
- Applicable TDS rate
- DTAA applicability
- Taxability under Indian law
- Amount taxable
- Documents supporting the transaction
NRIs must obtain Form 15CB when:
- Remittance exceeds INR 5 lakh
- Income is taxable under Indian laws
- Banks require CA certification
- Documents involve property sale, capital gains, rent, or investments
Documents Required for Form 15CA and Form 15CB
Prepare the following:
PAN card | Passport copy | NRI status proof (visa or entry exit records) | Bank statements | Property sale deed | Capital gains working | Rent agreement | TDS certificates | Buyer’s TAN (for property sale) | DTAA documents if applicable | Purpose of remittance proof
Step by Step Process for Filing Form 15CA in 2026
Step 1: Determine Taxability of Remittance
Ask:
- Is the income taxable in India
- Is TDS applicable
- Is DTAA applicable
Step 2: Obtain Form 15CB (If Required)
CA prepares Form 15CB after reviewing:
- Capital gains
- Rent income
- Salary details
- Gifts
- Repatriation sources
Step 3: Login to the Income Tax Portal
Use your PAN and password.
Step 4: Select the Correct Form 15CA Part
Parts A, B, C, or D depending on remittance type and amount.
Step 5: Fill the Required Details
- Remitter and remittee details
- Purpose of remittance
- Amount
- Country
- TDS details
- DTAA article details
Step 6: Upload Form 15CB (If Required)
Attach the CA certificate.
Step 7: Submit Form 15CA
Download the acknowledgment and submit it to your bank.
Step 8: Bank Processes the Remittance
Once verified, the bank processes the outward remittance.
Common Mistakes NRIs Make When Filing Form 15CA
- Selecting wrong form part
- Not obtaining Form 15CB when required
- Incorrect DTAA article selection
- Using buyer’s wrong TAN for property sale
- Miscalculating capital gains
- Using old passport or expired visa records
- Submitting incomplete documents to bank
Incorrect capital gains calculation is the number one cause of Form 15CA rejection for property sale remittances.
How NRIHelpLine Helps NRIs File Form 15CA and 15CB Correctly
Our tax experts assist with:
- Determining correct Form 15CA Part
- Issuing CA certified Form 15CB
- Bank compliant documentation
- Capital gains calculation
- DTAA relief application
- End to end remittance support
- Uploading Form 15CA on the portal
- Coordination with the bank to smoothen remittance
- Clear timelines for approval
Your counseling fee is fully adjustable against your final service fee.
FAQs
Q. Do NRIs always need Form 15CB?
Q. Will the bank reject the remittance without Form 15CA?
Q. Does rental income remittance need Form 15CA?
Q. Do I need both 15CA and 15CB for property sale?
Q. Can NRIs file Form 15CA from abroad
Talk to our experts now
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Expert’s Note
Submitting the wrong Form 15CA category can trigger compliance flags under Section 195 and result in remittance delays.
Sanjeev Sharma (Advocate – NRI HelpLine Tax & Property Law Specialist)
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