Any payments made by a resident to a non-resident has to be reported under the Income Tax Act. Form 15CA is a declaration made by the person remitting the money wherein he states that he has deducted the tax from any payments so made to the non-resident.

Form 15CB is a certificate issued by a Chartered Accountant ensuring that the provisions of the Double Taxation Avoidance Agreement and the Income Tax Act have been complied with in respect of tax deductions while making the payments.

We assist our clients in obtaining CA certificates in form 15CA/CB.