Form 15CA Information to Be Furnished for Payments to a Non-resident Not Being a Company, or to a Foreign Company

Form 15CA or the "Information To Be Furnished For Payments To A Non-resident Not Being A Company, Or To A Foreign Company" is a form issued by the Indian Income Tax Department.

The form was last revised in February 11, 2016 and is available for digital filing. Download an up-to-date Form 15CA in PDF-format down below or look it up on the Indian Income Tax Department Forms website.

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Income-Tax
FORM NO. 15CA
Ack. No.
Department
(See rule 37BB)
Information to be furnished for payments to a non-
resident not being a company, or to a foreign company
Part A
(To be filled up if the remittance is chargeable to tax under the provisions of the Income-
tax Act,1961 and the remittance or the aggregate of such remittances, as the case may be,
does not exceed five lakh rupees during the financial year)
Name of remitter
RE
PAN of the remitter (if available)
MI
TAN of the remitter (if available)
TT
Complete address, email and phone number of the
remitter
ER
Status of remitter 1
Residential status of remitter 2
RE
Name of recipient of remittance
MI
PAN of the recipient of remittance, if available 3
TT
Complete address, email 4 and phone number 5 of the
recipient of remittance
EE
Country to which remittance is made
Amount payable before TDS (In Indian Currency)
RE
Aggregate amount of remittances made during the
financial year including this proposed remittance
MI
Name of bank
TT
Name of the branch of the bank
AN
Proposed date of remittance
CE
Nature of remittance
Please furnish the relevant purpose code as per RBI
Amount of TDS
Rate of TDS
Date of deduction
Income-Tax
FORM NO. 15CA
Ack. No.
Department
(See rule 37BB)
Information to be furnished for payments to a non-
resident not being a company, or to a foreign company
Part A
(To be filled up if the remittance is chargeable to tax under the provisions of the Income-
tax Act,1961 and the remittance or the aggregate of such remittances, as the case may be,
does not exceed five lakh rupees during the financial year)
Name of remitter
RE
PAN of the remitter (if available)
MI
TAN of the remitter (if available)
TT
Complete address, email and phone number of the
remitter
ER
Status of remitter 1
Residential status of remitter 2
RE
Name of recipient of remittance
MI
PAN of the recipient of remittance, if available 3
TT
Complete address, email 4 and phone number 5 of the
recipient of remittance
EE
Country to which remittance is made
Amount payable before TDS (In Indian Currency)
RE
Aggregate amount of remittances made during the
financial year including this proposed remittance
MI
Name of bank
TT
Name of the branch of the bank
AN
Proposed date of remittance
CE
Nature of remittance
Please furnish the relevant purpose code as per RBI
Amount of TDS
Rate of TDS
Date of deduction
VERIFICATION
I/We*, _____________________________ (full name in block letters), son/daughter of
_________________ in the capacity of ___________________ (designation) solemnly declare
that the information given above is true to the best of my knowledge and belief and no relevant
information has been concealed. I/We* further undertake to submit the requisite documents for
enabling the income-tax authorities to determine the nature and amount of income of the
recipient of the above remittance as well as documents required for determining my liability
under the Income-tax Act as a person responsible for deduction of tax at source.
…………………………………….
Place: ……………………
Signature of the person responsible
for paying to non-resident
……………………………………
Date: ………………
Name and Designation of the person
responsible for paying to non-resident
* Delete whichever is not applicable.
1 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
2 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person
other than company, write 3 if resident, write 4 if non-resident
3 In case of non-availability of PAN, provisions of section206AA shall be applicable
4. If available
5. If available
Part B
(To be filled up if the remittance is chargeable to tax under the provisions of the Income-
tax Act,1961 and the remittance or the aggregate of such remittances, as the case may be,
exceeds five lakh rupees during the financial year and an order certificate u/s 195(2)/
195(3)/ 197 of Income-tax Act has been obtained from the Assessing Officer.)
Name of remitter
RE
PAN of the remitter
MI
TAN of the remitter 1
TT
Complete address, email and phone number of the remitter
ER
Status of remitter 2
Residential status of remitter 3
RE
Name of recipient of remittance
MIT
PAN of the recipient of remittance, if available 4
TEE
Complete address, email 5 and phone number 6 of the recipient
of remittance
A.O.
Section under which order/certificate has been obtained
OR
Name and designation of the Assessing Officer who issued the
DE
order/certificate
R
Date of order/certificate
Order/ certificate number
Country to which remittance is made
Country: _________ Currency: _________
Amount payable
In foreign currency:
In Indian Rs. _______
RE
Name of the Bank
Branch of the Bank
MI
BSR Code of the bank branch (7 digit)
TT
Proposed date of remittance
(DD/MM/YYYY)
AN
Nature of remittance as per agreement/ document
CE
Please furnish the relevant purpose code as per RBI
Amount of TDS
Rate of TDS
Date of deduction
VERIFICATION
I/We*,
_____________________
(full
name
in
block
letters),
son/daughter
of
__________________in the capacity of ____________ (designation) solemnly declare that the
information given above is true to the best of my knowledge and belief and no relevant
information has been concealed. I/We* certify that a certificate/order under section
195(2)/195(3)/197 of the Income-tax Act, 1961 has been obtained, particulars of which are given
in this Form. I/We* further undertake to submit the requisite documents for enabling the income-
tax authorities to determine the nature and amount of income of the recipient of the above
remittance as well as documents required for determining my liability under the Income-tax Act
as a person responsible for deduction of tax at source.
………………………………………………………….
Place: ………………
Signature of the person responsible for
paying to non-resident
....................…………………………………………
Date: ………………
Name and Designation of the person
responsible for paying to non-resident
* Delete whichever is not applicable.
1 In case TAN is applied for, please furnish acknowledgement number of the application.
2 Write 1 if company, write 2 if firm, write 3 if individual and write 4 if others.
3 In case of company, write 1 if domestic company, write 2 if foreign company, in case of person
other than company, write 3 if resident, write 4 if non-resident.
4 In case of non-availability of PAN, provisions of section206AA shall be applicable.
5 If available
6 If available.
Part C
(To be filled up if the remittance is chargeable to tax under the provisions of Income-tax
Act, 1961 and the remittance or the aggregate of such remittances, as the case may be,
exceeds five lakh rupees during the financial year and a certificate in Form No. 15CB from
an accountant as defined in the Explanation below sub-section (2) of section 288 has been
obtained)
Section A
GENERAL INFORMATION
Name of the remitter
RE PAN of remitter
Area Code
Range Code
MI
AO Type
AO No
TT Principal Place of Business
TAN of remitter 1
ER Complete address, email and phone number of the
remitter
Status 2
Residential status of remitter 3
Name of recipient of remittance
RE PAN of recipient of remittance 4
MI Status 5
TT Address
Country to which remittance is made:
EE
Principal place of
Email address
(ISD code)- (
)
business
Phone Number
(a) Name of the Accountant 6 signing the
AC
certificate
CO
(b) Name of the proprietorship/firm of the
accountant
(c) Address
UN
TA
(d) Registration No. of the accountant
NT (e) Date of certificate (DD/MM/YYYY)
Certificate No. 7
A.O. (a) Whether any order/ certificate u/s 195(2)/
(Tick) …. Yes …. No
195(3)/ 197 of Income-tax Act has been
obtained from the Assessing Officer.
OR
(b) Section under which order/certificate has been
obtained
DE
(c) Name and designation of the Assessing
R
Officer who issued the order/certificate
(d) Date of order/certificate
(e) Order/ certificate number
Section B
PARTICULARS OF REMITTANCE AND TDS ( as per certificate of the accountant)
1. Country to which remittance is made
Country:
Currency:
2. Amount payable
In foreign
In Indian Rs.
currency:
RE
3. Name of the Bank
Branch of the Bank
MI
TT
4. BSR Code of the bank branch (7 digit)
5. Proposed date of remittance
(DD/MM/YYYY)
AN
6. Nature of remittance as per agreement/ document
CE
7. Relevant purpose code as per RBI
8. In case the remittance is net of taxes, whether tax
(Tick)
Yes
No
payable has been grossed up?
9. Taxability under the provisions of the Income-tax
Act (without considering DTAA)
I.T.
(a) the relevant section of the Act under which the
remittance is covered
AC
(b) the amount of income chargeable to tax
T
(c) the tax liability
(d) basis of determining taxable income and tax
liability
10. If any relief is claimed under DTAA-(i) whether
tax residency certificate is obtained from the
(Tick)
Yes
No
recipient of remittance
DT
(ii) please specify relevant DTAA
AA
(iii) please specify relevant article of DTAA
Nature of payment as per DTAA
(iv) taxable income as per DTAA
In Indian Rs.
(v) tax liability as per DTAA
In Indian Rs.
A. If the remittance is for royalties, fee for
technical services, interest, dividend, etc., (not
(Tick)
Yes
No
connected with permanent establishment) please
indicate:-
(a)Article of DTAA
(b) Rate of TDS required to be deducted in terms
As per DTAA (%)
of such article of the applicable DTAA
B. In case the remittance is on account of

Download Form 15CA Information to Be Furnished for Payments to a Non-resident Not Being a Company, or to a Foreign Company

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