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What is form 15CB?

Form 15CB is the Tax Determination Certificate in which the Chartered Accountant examines a remittance with regard to changeability provisions. Form 15CB shall be furnished by an accountant in cases where any payment/aggregate of payments made to non-resident exceeding Rs 5 Lakh in a Financial Year and a certificate from the AO u/s 195 / 197 is not obtained.

In form 15CB, a CA certifies the details of the payment, TDS rate, TDS deduction, and other details of nature and purpose of remittance.

  • Form 15CB can be accessed and submitted by a CA who is registered on the e-Filing portal. The CA must be assigned Form 15CA by the taxpayer in order to be able to certify the details in Form 15CB.
  • Filing of Form 15CB is mandatory prior to filing Part C of Form 15CA. To prefill the details in Part C of Form 15CA, the acknowledgment number of e-Verified Form 15CB should be verified.
  • Form 15CB can be filed and submitted both in online and offline mode.
  • Form 15CB can only be e-Verified using DSC. The DSC of the CA should be registered on the e-Filing portal.
  • There is no time limit prescribed to submit Form 15CB. However, it should be submitted before the remittance is made.

Recent updates

05-July-2021

CBDT extends relaxation in electronic filing of form 15CB till 15th July 2021.

14-June-2021

Relaxation in electronic filing of form 15CB. The form can be submitted in manual format to the authorized dealers by 30th June 2021.

Downloads

Form 15CB


TaxGyata Team

TaxGyata Team

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