Overview
Overview
Many payments to non-residents require reporting in Form 15CA, and certain remittances also need a chartered accountant's certificate in Form 15CB on the taxability and withholding.
We examine the nature of the payment, the applicable tax treaty and documentation, and issue the certificate after review.
Who this is for
- Businesses paying foreign vendors, royalties or fees
- Individuals sending money abroad
- NRIs repatriating sale proceeds
Scope of work
The precise scope is confirmed in writing for each engagement. It typically includes:
- Taxability analysis under the Act and the relevant DTAA
- Withholding rate determination
- Issue of Form 15CB
- Filing of Form 15CA
- Guidance to the remitting bank
Documents usually required
- 01Invoice or agreement with the non-resident
- 02Tax Residency Certificate and Form 10F of the payee
- 03No-PE declaration where relevant
- 04Proof of tax deducted, if any
We share a checklist specific to your case. Please do not send identity or financial documents by email — existing clients can upload them securely through the client portal.
How we work
- 1
Initial discussion
We understand your situation, the period involved and what you need from the engagement.
- 2
Scope & document list
You receive a written scope and a checklist of the information we need.
- 3
Preparation & review
Our team prepares the work, which is then reviewed by a senior professional.
- 4
Your approval
We walk you through the outcome and obtain your confirmation before anything is filed or issued.
- 5
Completion & records
Filing or delivery is completed as applicable, and acknowledgements and working papers are shared or retained.
Frequently asked questions
How quickly can a 15CB be issued?
Once complete documents are received, review and certification are usually prompt; complex treaty positions take longer.
Last updated 11 Oct 2026. This page is general information, not professional advice. Applicability depends on your facts and the law in force; we do not guarantee any particular outcome, saving, registration or approval.