Form 15CA + 15CB filing under Section 195 IT Act + Rule 37BB — mandatory for ALL foreign remittances from India.
Form 15CA + 15CB filing under Section 195 IT Act + Rule 37BB — mandatory for ALL foreign remittances from India. Form 15CA online self-declaration + Form 15CB CA-certified (UDIN-linked, for taxable > ₹5L aggregate). DTAA analysis + TRC + Form 10F for beneficial TDS rate. AD Bank gateway. Per-remittance OR bulk retainer pricing. Senior CA + counsel supervised.
Form 15CA/15CB Filing in Gurgaon is a critical service for individuals, entrepreneurs, and enterprises operating in Haryana. At Nyaya Grah, we deliver this service under the direct supervision of senior counsel — never juniors masquerading — with complete process transparency and a binding money-back guarantee.
Gurgaon, with its 9L+ active businesses and ₹9L+ economic footprint, demands legal infrastructure that is both fast and accurate. Haryana's jurisdictional nuances — including a stamp duty of 7-8% and ₹2,400/yr professional tax — require local expertise that our team brings to every engagement.
Whether you are filing your first application, navigating a complex matter, or seeking specialist counsel, our practice in Gurgaon ensures every submission carries the imprimatur of seasoned review. We handle the regulatory machinery — you focus on your business.
Everything required to complete your Form 15CA/15CB Filing in Gurgaon — bundled into a single fixed fee.
A structured four-step process designed to be transparent, predictable, and accountable at every stage.
Free 30-min consultation with senior partner. Clear quote, timeline, document checklist.
Day 0Signed engagement letter with fixed fee. Document collection begins.
Day 1Remittance categorisation · taxability analysis · DTAA + TRC + Form 10F · TDS computation + Challan · Form 15CB by CA (UDIN) · Form 15CA filing · AD Bank submission.
Day 2-7Form 15CA acknowledgment + 15CB certificate · DTAA optimisation · Section 197 advisory · multi-country vendor onboarding · monthly retainer option.
FinalA typical checklist. Our team will customize this list during the consultation based on your specific case.
Jurisdictional details relevant to your Form 15CA/15CB Filing in Gurgaon.
Fixed professional fees. Government charges quoted separately and disclosed in the engagement letter.
| Component | What's Included | Cost |
|---|---|---|
| Form 15CA/15CB Filing · Professional FeesSenior counsel · End-to-end service | All work above | ₹3499Fixed |
| Government FeesAuthority charges, filing fees | Pass-through | At ActualsReceipts shared |
| Stamp Duty (if applicable)Haryana rate: 7-8% | As per state | At ActualsQuoted upfront |
| GST on Professional Fees18% as per Indian GST | Statutory | 18%On professional fee |
All fees are disclosed in writing on the engagement letter before commencement. Money-back guarantee if we miss the quoted timeline.
Answers to questions most often posed by our clients in Haryana.
Our professional fee for Form 15CA/15CB Filing in Gurgaon starts at ₹3499, all-inclusive. Government fees, stamp duty (7-8% in Haryana), and 18% GST are billed separately at actuals. The complete fee breakdown is disclosed in writing on the engagement letter before work begins.
The standard timeline for Form 15CA/15CB Filing is 7-10 working days. We provide a written timeline on the engagement letter — if we miss it for reasons attributable to us, our professional fee is fully refunded (binding guarantee).
Yes. End-to-end. From document preparation to final filing with ROC Chandigarh and follow-up till certificate issuance — every step is handled by our team in Gurgaon. You will receive real-time updates via WhatsApp at every milestone.
You will speak to a senior partner with 15+ years of practice. We do not have juniors masquerading as senior counsel. Every consultation, strategic decision, and material communication is conducted by a partner. Routine execution may be delegated to qualified associates — but oversight remains with the partner throughout.
A typical checklist includes PAN, Aadhaar, address proof, and service-specific documents. The complete list is customized during your free consultation. We accept digital scans (PDF/JPG) — physical visits to our office are not required.
We serve clients across Haryana and all of India — 1,219+ cities. Our jurisdictional expertise for Haryana includes specific knowledge of ROC Chandigarh procedures, Haryana stamp duty (7-8%), and applicable state schemes such as Haryana EPP.
Simply call +91 7878407950 or message us on WhatsApp. Your first 30-min consultation is complimentary, conducted directly with the senior partner relevant to your matter. You will leave the call with full clarity on cost, timeline, and process — with no obligation to proceed.
Every engagement at Nyaya Grah is grounded in the relevant statute. For founders and counsel reviewing this matter, here is the foundation.
CENTRAL BOARD OF DIRECT TAXES (CBDT) — frames rules under IT Act. PRINCIPAL COMMISSIONER OF INCOME TAX (Intl. Tax) — jurisdictional authority for Section 195 matters. AUTHORIZED DEALER (AD) BANK CATEGORY I — GATEKEEPER for foreign remittance (cannot process without Form 15CA/15CB). CHARTERED ACCOUNTANT — issues Form 15CB certificate (UDIN-linked). NOT GST authority, NOT MCA.
incometax.gov.in (e-Filing portal) — Form 15CA filed online by remitter (PAN-based login). Form 15CB filed by Chartered Accountant via CA login (UDIN integration). AD Bank receives Form 15CA acknowledgment + 15CB certificate digitally OR physical print. Some AD Banks have integrated portals (HDFC, ICICI, SBI, Axis, Kotak) for direct upload.
UDIN mandatory on Form 15CB since 1 July 2019 — verification via udin.icai.org. CBDT clarified e-verification via Aadhaar OTP equivalent to DSC for Form 15CA. Multilateral Convention (MLI) implementation since 2020 — modifies India's DTAA with multiple countries (Principal Purpose Test, Limitation of Benefits added). DTAA renegotiations with Mauritius, Singapore, Cyprus completed — capital gains rights modified. Section 206AA(7) relief in PAN-absent cases requires TRC + Form 10F (clarified 2017). E-filing portal upgrade — auto-validation against Form 26AS for some remittances. Form 15CB withdrawal portal added for CA-initiated corrections.
No vague timelines. Here's the actual phase-wise breakdown for Form 15CA/15CB Filing in Gurgaon.
Identify TYPE of remittance: (a) IMPORT OF GOODS (mostly Part D — exempt), (b) IMPORT OF SERVICES — usually taxable in India under S.9 + Section 195 unless DTAA exempts, (c) ROYALTY/FTS (Fee for Technical Services) — typically taxable, (d) INTEREST/DIVIDEND payments to non-residents, (e) CAPITAL GAINS on transfer of Indian assets, (f) Personal remittance (LRS for residents — Form A-2 separate process), (g) REPATRIATION of NRI income (NRO account remittance). Verify: chargeability under IT Act + DTAA application + TDS rate.
For TAXABLE remittances: (1) Check DTAA between India and recipient country (India has DTAA with 100+ countries), (2) Determine "Most Favoured Nation" clause if applicable, (3) Apply LOWER of: IT Act rate vs DTAA rate (BENEFICIAL rate to taxpayer), (4) Verify TAX RESIDENCY CERTIFICATE (TRC) from recipient country + Form 10F filed, (5) For Royalty/FTS: check make-available test, technical knowledge transfer, (6) For services: check Permanent Establishment + business connection. Common rates: Interest 10-15%, Royalty/FTS 10-15%, Capital Gains varies.
For TAXABLE remittance > ₹5 lakh aggregate in FY — FORM 15CB MANDATORY (CA-certified). CA analyses: (a) chargeability under IT Act, (b) DTAA application, (c) appropriate TDS rate, (d) TDS deduction proof + challan, (e) PAN of remittee (or Section 206AA implications if no PAN — 20% higher rate). CA files Form 15CB on incometax.gov.in CA portal with UDIN (Unique Document Identification Number — mandatory since July 2019). Form 15CB certificate generated.
REMITTER (Indian payer) logs into incometax.gov.in → e-File → Income Tax Forms → Form 15CA. Select appropriate PART (A/B/C/D based on taxability + aggregate amount + exemption applicability). For PART C: enter Form 15CB acknowledgment number + UDIN. Complete remittance details (remittee, country, purpose, amount, currency, AD Bank). DSC OR Aadhaar OTP verification. Form 15CA Acknowledgment generated. Both forms downloaded for AD Bank submission.
Both Form 15CA acknowledgment + Form 15CB certificate submitted to AD Bank Category I (along with: SWIFT/wire transfer request, foreign invoice, TDS challan/proof, A-2 form for LRS if applicable, source of funds proof for residents, KYC documents). AD Bank verifies, processes remittance, debits remitter account, credits foreign account via SWIFT. Foreign exchange rate fixed. Transaction Reference Number (TRN) issued. Form 15CA/15CB references reported by AD Bank to RBI on aggregated basis.
Most counsel quote one number. We show you what goes where, so there is nothing to discover later.
| Component | Amount | Note |
|---|---|---|
| Government / portal fee | ₹0 | FREE on incometax.gov.in for both Form 15CA + 15CB |
| CA fee for Form 15CB (per certificate) | ₹2,500 – ₹7,500 | CA-issued certificate with UDIN; rate per remittance |
| Professional fee — Form 15CA filing assistance | ₹1,500 – ₹3,500 | Drafting + portal filing assistance |
| Combined Form 15CA + 15CB engagement | ₹3,499 – ₹9,999 | End-to-end per remittance |
| DTAA analysis + TRC verification | ₹2,500 – ₹7,500 | For complex DTAA applications |
| Form 10F filing assistance | ₹1,000 – ₹2,500 | For non-resident remittee declaration |
| Section 197 certificate (lower/nil TDS) | ₹14,999 – ₹49,999 | Application to AO; for substantial recurring remittances |
| AD Bank charges | ₹500 – ₹2,000 + forex margin | Bank fees + currency conversion margin |
| Bulk remittance monthly retainer | ₹9,999 – ₹29,999/month | For regular remitting businesses (importers, MNCs) |
| Penalty u/s 271-I (false declaration) | ₹1,00,000 per default | For false/misleading Form 15CA/15CB |
Total estimate from 3499 · final fee depends on entity size, document readiness, and city-specific stamp duty (see local jurisdiction above).
From hundreds of engagements, here are the patterns that cause founders and businesses to come back to us in distress. Avoid these and you've already won 70% of the matter.
AD Bank Category I CANNOT process foreign remittance without Form 15CA + (if applicable) Form 15CB. Skipping = remittance BLOCKED at AD Bank. Even genuine business payments to foreign vendors face this gateway. Critical: file BEFORE initiating SWIFT instruction.
PART A — remittance not taxable (e.g., personal gifts, refunds). PART B — taxable but aggregate < ₹5L in FY (no 15CB needed). PART C — taxable + > ₹5L (15CB MANDATORY). PART D — Rule 37BB(3) exempt list (33 specified purposes — import, education, medical, etc.). WRONG part = AD Bank rejects + re-filing.
Section 90 allows BENEFICIAL rate of IT Act vs DTAA. India has DTAA with 100+ countries. Common DTAA rates: Interest 10-15%, Royalty/FTS 10-15%. Without DTAA invocation, default IT Act rates apply (typically 20-40% + surcharge). Strategic: obtain TRC + file Form 10F.
For DTAA benefit, NON-RESIDENT remittee must provide: (a) Tax Residency Certificate (TRC) from their country, (b) Form 10F (Declaration of TRC details — name, country, period, address, tax ID). Both mandatory u/s 90(4)+(5). Without these, DTAA NOT applicable → higher TDS deducted → cash flow impact.
Section 206AA — if non-resident remittee does NOT have Indian PAN, TDS rate increases by 20% OR statutory rate (whichever higher). EXCEPTION: Section 206AA(7) — if TRC + Form 10F + relevant DTAA info provided, Section 206AA does NOT apply (relief granted 2017). Get TRC + Form 10F early.
Section 271-I IT Act — penalty of ₹1,00,000 for failure to furnish OR FALSE/MISLEADING Form 15CA/15CB. Strict enforcement. Common error: under-stating remittance value, wrong DTAA invocation, wrong purpose code. CA must verify thoroughly before signing 15CB.
Section 40(a)(i) IT Act — entire EXPENSE (royalty/FTS/interest paid to non-resident) DISALLOWED in payer's hands if TDS not deducted/paid. Example: ₹1 Cr royalty without 10% TDS → ENTIRE ₹1 Cr ADDED BACK to income → 30% tax = ₹30 lakh additional. Bigger than the TDS itself.
Common confusion: ALL imports go to Part D. WRONG. Only SPECIFIED 33 PURPOSES (Rule 37BB(3)) qualify for Part D — verify each purpose code. General "import of services" usually goes to Part C (taxable). Wrong Part D claim = false declaration = penalty.
Since 1 July 2019, ICAI mandates UDIN (Unique Document Identification Number) on ALL CA-certified documents including Form 15CB. CA must generate UDIN on udin.icai.org BEFORE signing certificate. AD Bank verifies UDIN authenticity. Missing UDIN = invalid certificate.
For TAXABLE remittances (Part C), TDS must be DEDUCTED + DEPOSITED via Challan ITNS 281 BEFORE filing Form 15CA/15CB. CA confirms TDS payment in Form 15CB. Filing 15CA without TDS deposit = filing rejection + re-filing after TDS payment.
These are the signals — observed across the profession — that your money and matter are about to be handled poorly. We list them so you can vet anyone, including us.
Not the polished 5 — the 15 that come up in real consultations. Click any to expand.
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