Form 15CA should be used for furnishing
information of remittances in e-mode in
accordance with the provisions of section 195
(6) of the Income-tax Act, 1961. The
information should be furnished after obtaining
a certificate in Form 15CB from an accountant
as defined in the Explanation to section 288 of
the Income-tax Act, 1961. The print out Form
15CA should be signed and submitted to the
Reserve Bank of India/authorized dealer prior
to remitting the payment.
The Form should be furnished at the website of
the Tax Information Network www.tin-
Fields marked with (*) are mandatory.
Select the values from the drop down wherever
Each transaction detail should be filled in
Guidelines for Part A of Form 15CA:
Permanent Account Number (PAN) and Tax
Deduction and collection Account Number
(TAN) allotted by the Income Tax Department
should be mentioned. TAN is mandatory in
tax has been deducted or will be deducted
the remitter has obtained an order under
section 195 (2) of the Income-tax Act from
the Assessing Officer.
In case an invalid PAN and/or TAN is filled in
by the remitter, the Form will not be generated.
In case the remitter does not have a TAN, it is
mandatory to quote PAN of the remitter.
PAN of the remitter should invariably be given.
However, the same is mandatory if status of
entity is Company or Firm. If PAN is not given
in such cases, the remitter will not be allowed
to generate the Form.
Details in at least two address fields for
remitter shoule be mentioned.
Name of the entity should be mentioned in the
“Name of remitter” field.
No value is to be provided in Area code, AO
type, Range code & AO number. The fields will
be entered by the system after validating the
PAN and/or TAN.
Email id and mobile no., if any, should be
Recipient of remittance:
Complete address of recipient of remittance,
separated by coma, should be provided.
PAN, allotted by the Indian Income Tax
Department should be mentioned.
If status of entity is “company”, then provide
type of company i.e., “domestic” or “other than
In the field “ Principal Place of Business”, the
country of tax residence of the recipient of the
remittance should be mentioned.
Information for accountant
Enter name of the Chartered Accountant in the
field “Name of the accountant”.
Details in at least two address fields should be
Date of certificate should not be a future date.
Registration no. should be numeric.
Details of accountant are not required if point
no. 15 is selected i.e. any order u/s 195 (2)/
195 (3)/ 197 of the Income-tax Act has been
obtained from Assessing Officer.
Certificate number is an alphanumeric field.
Guidelines for PART B of the Form (Particulars of
Remittance and TDS)
Provide the values as per the accountant
certificate obtained in Form 15CB.
In case name of the country is not available in
drop down list, select value “other” from the
drop down and provide name of the country.
In case currency name is not available in drop
down then select value “other” from the drop
down and provide name of the currency.
Proposed date of remittance should be current
date or a future date.
Amount of TDS should be less than amount of
Actual amount of remittance after TDS should
be less than amount of remittance.
Select type of the bank:
Indian Bank (Bank of India, Dena Bank,
Kotak Mahindra Bank Ltd. etc.)
Foreign Bank (Standard Chartered Bank,
HSBC, Citi Bank etc.)
In case of “Indian Bank”, user will be required
to provide “Name of the branch” and “BSR
In case of “Foreign Bank”, user will be required
to provide details of location of bank as below:
Located in India
Located outside India
In case of foreign bank located in India, user
will be further required to provide “Name of the
branch” and “BSR code”
In case of foreign bank located outside India,
user will be further required to provide:
Name of the branch
BSR code (This will be optional)
Code of branch (This will be mandatory)
Rate of TDS as per DTAA (if applicable) should
be mentioned upto two decimal places.
Amount should be mentioned upto 2 decimal
Select any one out of fields 12, 13, 14 and 16.
One form is to be filled for one type of
Details of “responsible person” should be
mentioned for verification.
If no tax has been deducted then value “0.00”
should be mentioned in “Amount of TDS” field
(foreign currency and Indian Rs.)
Value for “rate of deduction as per the Income-
tax Act” should be “0.00” if no tax has been
deducted and “amount of TDS in Indian and
foreign currency” should be “0.00”.
Generation of Form 15CA
After filling up the information, click “submit”.
On submission of details if system shows any
errors, rectify and re-submit the form.
A confirmation screen with all the data filled by
the user will be displayed. The same can be
either confirmed or edited.
On confirmation, a filled up Form 15CA with an
acknowledgement number will be displayed.
Print out of the Form should be taken, signed
and submitted prior to remitting the payment.
Form 15CA can be re-printed by selecting the
re-print option. For re-printing, please enter
“acknowledgement no.”, “PAN” and/or “TAN”
mentioned in the Form.