#Form15CB Archives - Legal ADDA https://legaladda.com/tag/form15cb/ CA Services | Business Registration & Compliance Tue, 21 Apr 2026 06:44:51 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 https://legaladda.com/wp-content/uploads/2025/10/Legal-Adda-Consultant-150x150.png #Form15CB Archives - Legal ADDA https://legaladda.com/tag/form15cb/ 32 32 Latest Amendment in Form 15CA – CB Submission Rules https://legaladda.com/latest-amendment-in-form-15ca-cb-submission-rules/ Mon, 20 Apr 2026 10:32:41 +0000 https://legaladda.com/?p=10763 Latest Amendment in Form 15CA – CB Submission Rules Welcome to our blog Latest Amendment in Form 15CA – CB Submission Rules. The Income Tax Department has introduced important updates in the filing process of Form 15CA and Form 15CB, which are required for remittances made outside India. These amendments aim to simplify compliance, improve […]

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Latest Amendment in Form 15CA - CB Submission Rules

Welcome to our blog Latest Amendment in Form 15CA - CB Submission Rules. The Income Tax Department has introduced important updates in the filing process of Form 15CA and Form 15CB, which are required for remittances made outside India. These amendments aim to simplify compliance, improve reporting accuracy, and strengthen transparency for foreign payments. Taxpayers and businesses making overseas transactions must now pay closer attention to revised reporting requirements, updated validation checks, and documentation norms before submitting these forms online. Understanding the latest changes is essential to avoid delays, penalties, or rejection of remittance requests by authorized dealers and banks. Staying informed about the new Form 15CA and 15CB submission rules will help ensure smooth and compliant international transactions.

Latest Amendment in Form 15CA CB Submission Rules
Latest Amendment in Form 15CA - CB Submission Rules

Overview

Foreign remittance compliance in India has received a major update in 2026. The biggest amendment is the replacement of old Form 15CA and Form 15CB with new Form 145 and Form 146 under the revised Income-tax framework effective from 1 April 2026.

Biggest Latest Amendment in 2026

Old Form Name New Form Name Purpose
Form 15CA Form 145 Declaration / Information for Foreign Remittance
Form 15CB Form 146 Chartered Accountant Certificate

Effective Date of New Rules

1 April 2026

All eligible foreign remittances after this date must follow the updated filing system.

Why This Amendment Was Introduced

  • Better online compliance process
  • Simplified form numbering
  • Improved data matching system
  • Faster digital processing
  • Better monitoring of overseas payments
  • Reduced manual filing errors
  • Stronger tax transparency

Latest Changes in Submission Rules

1. New Form Numbers

Form 15CA and Form 15CB are replaced by Form 145 and Form 146.

2. Online Filing Continues

  • Online portal system
  • Updated utilities
  • Digital verification
  • CA login access

3. Better Validation Checks

  • Wrong PAN details
  • Incorrect country code
  • Invalid amount
  • Missing details

4. Threshold Rules Continue

CA certification may still apply based on taxability and limits.

5. Structured Reporting

  • Nature of payment
  • Tax deducted
  • Foreign party details
  • DTAA claim

6. UDIN Verification

Stronger verification of CA certificates through UDIN.

Updated Form Structure

Form 145

Earlier: Form 15CA

Declaration form for foreign remittance information.

Form 146

Earlier: Form 15CB

CA certificate confirming taxability and compliance.

Latest Bank Compliance Update

  • PAN Card
  • Invoice / Agreement
  • Form 145 Acknowledgment
  • Form 146 Certificate (if applicable)
  • Purpose Code
  • Tax Working Sheet
  • Supporting Transaction Proof

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