15CA and 15CB Certification

Form 15CA, a declaration of remitter, is used to gather data regarding payments that are subject to tax in the hands of non-resident recipients. It must be submitted electronically to the tax department, and a printout must be sent to the bank as evidence of tax clearance. A Chartered Accountant must sign Form 15 CB in order for it to be valid. It consists of the rates and appropriate type of tax that the taxpayer has paid.