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1. What is Form 15CB?

Form 15CB is a certificate to be furnished by an Accountant in cases where any payment / aggregate of payments exceeding ₹5 Lakh in a FY, chargeable to income tax is made to a Non-Resident, not being a company or to a Foreign Company, 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. In other words, Form 15CB is the Tax Determination Certificate in which the CA examines a remittance with regard to chargeability provisions.

 

2. Who can use Form 15CB?

Form 15CB is accessed and submitted by a Chartered Accountant who is registered on the e-Filing portal. The CA must be assigned Form 15CA by the  taxpayer in order to certify the details in Form 15CB.

 

3. What is the purpose of certification in Form 15CB?

15CB is the Tax Determination Certificate where the CA examines the remittance with regard to chargeability provisions under Section 5 and 9 of the Income Tax Act along with the provisions of Double Taxation Avoidance Agreements (DTAA) if any.

 

4. Is it mandatory to file Form 15CB before filing Form 15CA (Part C)?

Upload of Form 15CB is mandatory prior to filling Part C of Form 15CA.

 

5. Can Form 15CB be filed only in the offline mode?

Form 15CB can be filed and submitted both in online and offline mode. The Offline Utility  for Statutory Forms enable you to fill and submit Form 15CB in the offline mode.

 

6. How should form 15CB be verified? Is there any time limit to submit this form?

This form 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.