Form 15CA and Form 15CB has been prescribed by CBDT in respect of Various Foreign remittance to be made by the Assessee/Remitter. Form 15CA is a declaration by person intending to make remittance and Form 15CB is Certificate from a Chartered Accountant is respect of deductibility of Tax on such remittance. Earlier form 15CA was required to be submitted online on TIN-NSDL website, while form 15CB was a Manual Certificate. Later on filing of forms been shifted from TIN-NSDL website to e-filing website of Income Tax Department and recently department has made e-filing of form 15CB also online.
In this article we have discussed the procedure for e-filing of form 15CA and Form 15CB by remitter and Chartered Accountant using their digital Signature on e-filing website of Income Tax Department i.e. http://incometaxindiaefiling.gov.in
Read more on: https://taxguru.in/income-tax/efile-form-15ca-15cb.html
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