Form 15CA / 15CB

Form 15CA is the remitter's declaration filed before making a foreign remittance, and Form 15CB is the accompanying certificate from a chartered accountant confirming the tax withheld on that payment.

The pair exists so tax is withheld before money leaves India, not chased afterwards. Which parts apply depends on the amount and nature of the remittance — a CA certificate in 15CB is generally required for taxable remittances above the prescribed threshold, while some categories are exempt entirely.