Skip to main content

EFiling Logo Form 15 CA User Manual | Income Tax Department

EFiling Logo

e-filing and Centralized Processing Center

e-Filing of Income Tax Return or Forms and other value added services & Intimation, Rectification, Refund and other Income Tax Processing Related Queries

1800 103 0025 (or)

1800 419 0025

+91-80-46122000

+91-80-61464700

08:00 hrs - 20:00 hrs

(Monday to Friday)

Tax Information Network - NSDL

Queries related to PAN & TAN application for Issuance / Update through NSDL

+91-20-27218080

07:00 hrs - 23:00 hrs

(All Days)

AIS and Reporting Portal

Queries related to AIS, TIS, SFT Preliminary response, Response to e-campaigns or e-Verification

1800 103 4215

09:30 hrs - 18:00 hrs

(Monday to Friday)

View All
English
    • contrast
    • Login
    • Register

    ‌

    • Home
    • Individual/HUF »
      • Salaried Employees »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Business/Profession »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Senior / Super Senior Citizen »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Non Resident »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Hindu Undivided Family (HUF) »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
    • Company »
      • Domestic Company »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
      • Foreign Company »
        • Guidance to file Tax return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
    • Non-Company »
      • AOP/BOI/Trust/AJP »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
      • Firm/LLP »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
      • Local Authority »
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
    • Tax Professionals & Others »
      • Chartered Accountants »
        • Registration
        • Service Available
      • e-Return Intermediaries »
        • API Specifications
        • ERI List
      • External Agency »
        • Central & State Government Department/Approved Undertaking Agency
        • RBI Approved Banks
      • Tax Deductor & Collector »
        • Registration
        • Service Available
    • Downloads
    • Help

    Main navigation

    • Close Menu
    • Menu
    • Home
    • Individual/HUF
      Next
      • Close Menu
      • Back
      • Menu
      • Salaried Employees
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Business/Profession
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Senior / Super Senior Citizen
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Non Resident
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
      • Hindu Undivided Family (HUF)
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Assisted filing
        • Downloads
    • Company
      Next
      • Close Menu
      • Back
      • Menu
      • Domestic Company
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
      • Foreign Company
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
    • Non-Company
      Next
      • Close Menu
      • Back
      • Menu
      • AOP/BOI/Trust/AJP
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
      • Firm/LLP
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
      • Local Authority
        Next
        • Close Menu
        • Back
        • Menu
        • Guidance to file Tax Return
        • Return / Forms applicable to me
        • Tax slabs
        • Deductions on which I can get tax benefit
        • Update my profile details
        • Downloads
    • Tax Professionals & Others
      Next
      • Close Menu
      • Back
      • Menu
      • Chartered Accountants
        Next
        • Close Menu
        • Back
        • Menu
        • Registration
        • Service Available
      • e-Return Intermediaries
        Next
        • Close Menu
        • Back
        • Menu
        • API Specifications
        • ERI List
      • External Agency
        Next
        • Close Menu
        • Back
        • Menu
        • Central & State Government Department/Approved Undertaking Agency
        • RBI Approved Banks
      • Tax Deductor & Collector
        Next
        • Close Menu
        • Back
        • Menu
        • Registration
        • Service Available
    • Downloads
    • Help
    • Accessibility

      Font Size

      Dark Mode OFF

      .

    • Language
      Next
      • Back
      • English
    • Call Us
    search-openmobilesearch
    Do not have an account?
    Register
    Already have an account?
    Login
    1. Form 15 CA User Manual
    2. Form 15 CA User Manual

    Form 15 CA User Manual

    1. Overview

    Form 15CA is available to all persons requiring to file declaration form of the foreign remittance made outside India. This form is filed for each remittance made by a person responsible for such remittance, before remitting the amount and can be submitted in both online and offline modes. This service enables the registered users to file Form 15CA online through the e-Filing portal.


    2. Prerequisites for availing this service

    • Registered user of the e-Filing portal with valid user ID and password
    • CA should have filed Form 15CB (for Part – C only)


    3. About the Form

    3.1 Purpose

    This form enables the users to file Information to be furnished for payments to a non-resident not being a company, or to a foreign company. Form 15CA is filed for each remittance made by a person responsible for such remittance, before remitting the amount.

    In some cases, a Certificate from Chartered Accountant in form 15CB is required for uploading the Form 15CA online.


    3.2 Who can use it?

    Any category of taxpayer, Authorized Signatory and Representative Assessee can use Form 15CA to furnish information regarding payment made to a Non-Resident, not being a Company, or to a Foreign Company.


    4. Form at a Glance

    Form 15CA has four sections:

    1. Part A – If remittance or the aggregate of such remittances is chargeable to tax and does not exceed 5 lakh rupees during the financial year
    2. Part B - If remittance is chargeable to tax and the remittance or the aggregate of such remittances, exceeds 5 lakh rupees during the financial year and an order / certificate u/s 195(2) / 195(3) / 197 has been obtained from the AO
    3. Part C - If remittance is chargeable to tax and the remittance or the aggregate of such remittances, exceeds 5 lakh rupees during the financial year and a certificate in Form No. 15CB from an accountant has been obtained
    4. Part D – If remittance is not chargeable to tax
    1


    4.1 Part A
     

    Enter the details of remitter, remittee and the remittance details. Part A also includes the Verification from the person submitting Form 15CA.

    4


    4.2 Part B

    Enter the details on remitter, remittee, AO Order details and the remittance details. Part B also includes the Verification from the person submitting Form 15CA.
     

    4


    4.3 Part C

    Apart from the remittee and remittance details, enter the details of the CA to whom the form is to be submitted and the related attachments.
     

    4


    4.4 Part D

    Enter the details of remitter, remittee and the remittance details. Part D also includes the Verification from the person submitting Form 15CA.
     

    4


    5. How to Access and Submit

    You can fill and submit Form 15CA through the following methods:

    • Online Mode - through e-Filing portal
    • Offline Mode - through Offline Utility

    Note: Refer to the Offline Utility (Statutory Forms) user manual to learn more.

    Follow the below steps to fill and submit Form 15CA through online mode

    5.1 Submitting Form 15CA – Part A / B / D (Online Mode)
     

    Step 1: Log in to the e-Filing portal using your user ID and password.
     

    Step 1


    Step 2: On your Dashboard, click e-File > Income Tax Forms > File Income Tax Forms.
     

    Step 2


    Step 3: On the File Income Tax Forms page, select the Form 15CA. Alternatively, enter Form 15CA in the search box to file the form. 
     

    Step 3


    Step 4: On the Instructions page, click Let’s Get Started. 
     

    Step 4


    Step 5: On click of Let’s Get Started, Form 15CA is displayed. Select the applicable section and fill all the required details. Click Proceed. 
     

    Step 5


    Step 6: On the Preview page, verify the details and click Proceed to e-Verify.
     

    Step 6


    Step 7: Click Yes to submit. 
     

    Step 7


    Step 8: On clicking Yes, you will be taken to the e-Verify page.

    Note: Refer to the How to e-Verify user manual to learn more.

    After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Number. Please keep a note of the Transaction ID and Acknowledgement Number for future reference. You will also receive a confirmation message on your email ID and mobile number registered with the e-Filing portal.
     

    Success



    5.2 If you want to fill Form 15CA – Part C
     

    Step 1: Choose Part C of the form. 
     

    Step 1


    Step 2: In case, you haven't added a CA, select a CA to assign the form. Refer to the My CA user manual to learn more.
     

    Step 2


    Step 3: Click Yes to submit the Form to CA after filling the relevant details.
     

    Step 3


    When you have successfully assigned the form, a success message will be displayed with a Transaction ID. An email confirming successful assigning of your form is sent to your and the CAs email registered and a message on your registered mobile number with the e-Filing portal.
     

    Success


    Step 4: Once the CA has submitted Form 15CB, you can either Accept or Reject Form 15CA and click Submit.
     

    Step 4


    Note:

    • In case you reject the form, you will have to provide a reason in the textbox.
    • In case you accept the form, you will be required to enter the remaining details.

    Step 5: After accepting the form, you will be taken to the e-Verify page. You can verify the Form using DSC or EVC.

    Note: Refer to the How to e-Verify user manual to learn more.

    After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgment Number. Please keep a note of the Transaction ID and Acknowledgement Number for future reference. You will also receive a confirmation message on the email ID registered on the e-Filing portal.
     

    Success Message


    6. Related Topics

    • Login
    • Dashboard and Worklist
    • How to e-Verify
    • Income Tax Forms (Upload)
    • Generate EVC
    • Register DSC
    • Authorize and Register as Representative
    • File ITR 1 Form - Sahaj
    • File ITR 2 Form
    • File ITR 3 Form
    • File ITR 4 Form - Sugam
    • My Profile
    • My CA
    • Form 15CB
    • Know my AO
       

    Footer

    • About Us

      • About the Portal
      • History of Direct Taxation
      • Vision, Mission, Values
      • Vision, Mission, Values (Hindi)
      • Who We Are
      • Right to Information
      • Organization & Functions
      • Media Reports
      • e-Filing Calender 2023
      • Tax Payer Charter
      • Tax Payer Charter (Hindi)
    • Contact Us

      • Helpdesk Numbers
      • Grievances
      • View Grievance
      • Help
    • Using the Portal

      • Website Policies
      • Accessibility Statement
      • Site Map
      • Browser Support
    • Related Sites

      • Income Tax India
      • Protean (previously NSDL)(link is external)
      • TRACES

    Follow us on

    Follow us on : youtube twitter facebook


    Last reviewed and updated on : 27-Jul-2025

    This site is best viewed in 1024 * 768 resolution with latest version of Chrome, Firefox, Safari and Microsoft Edge.

    Copyright @ Income Tax Department, Ministry of Finance, Government of India. All Rights Reserved.

    National EmblemIndian Goverment