Foreign Remittance Taxation & 15CA/15CB Services
Ensure compliant international remittances with expert support for Form 15CA, Form 15CB, withholding tax analysis, DTAA treaty benefits, and cross-border payment certification. We help businesses, NRIs, and companies manage overseas payments with accurate tax compliance and documentation.
Trusted Across Diverse Business Sectors
When Does a Remittance Need Tax Certification?
Payments made to non-residents often require a withholding tax review and Form 15CA/15CB certification before an authorised bank can process the remittance from India. Early tax analysis helps ensure compliance and avoids delays.
Withholding Determination
Deciding whether tax must be deducted, and at what rate, on a payment abroad.
- Nature-of-income analysis
- Rate under Act or treaty
- Beneficial-ownership review
Certification & Filing
Preparing the certificate and form the bank needs to release the payment.
- Form 15CB certification
- Form 15CA filing
- Supporting documentation
Every outbound payment needs a tax position before it leaves.
Before a payment is remitted abroad, its character — royalty, fees for technical services, interest, import, and so on — determines whether Indian tax applies.
Where tax applies, treaty relief and documentation can reduce or remove withholding, but must be established before certification.
This work sits alongside international tax advisory and, on the exchange-control side, FEMA compliance.
Remittance Focus Areas
Where remittance work concentrates.
Remittance Tax Services We Commonly Handle
We provide one-time and ongoing remittance tax support for businesses, LLPs, companies, and individuals making overseas payments, ensuring accurate tax compliance and timely processing..
Payment Analysis
Characterising the payment and determining taxability and rate.
Treaty Application
Applying DTAA relief with the right documentation.
15CB Certification
CA certification of the tax position on the remittance.
15CA Filing
Filing the declaration required for the outward remittance.
Payments that usually need review.
Fees, Royalty or Technical Services
Withholding and treaty relief must be assessed.
Interest or Dividend Abroad
Rate and documentation need to be established.
Recurring Vendor Payments
A repeatable, correct process avoids delays.
Large or Sensitive Remittance
Extra care on characterisation and evidence.
Key areas that shape remittance taxation.
Type of Income
The nature of the payment drives its taxability in India.
Act vs Treaty
The lower of the Act rate or the treaty rate may apply, with documents.
15CB
A CA certifies the tax position supporting the remittance.
15CA
The declaration is filed before the payment is released.
A clear remittance certification process.
Our remittance certification process follows a structured, compliance-focused approach—from reviewing the transaction and supporting documents to assessing applicable tax, FEMA and withholding requirements, preparing the certification and completing the necessary formalities for timely remittance.
Review
Understand the payment, recipient and country.
Analyse
Determine taxability, rate and treaty relief.
Certify
Issue Form 15CB on the tax position.
File
Submit Form 15CA for the remittance.
Record
Retain documentation for future reference and assessment.
Remittance / 15CA-15CB Process Graphic
What we need to certify a remittance.
Correct remittance certification protects the payer.
If tax is under-withheld on a foreign payment, the Indian payer can face disallowance, demand and interest.
Treaty relief reduces cost but needs the right certificates and declarations in place before certification.
A settled process means recurring payments clear quickly without last-minute tax questions.
Need a remittance reviewed and certified?
Discuss Remittance TaxWhy clients choose JJJ & Company LLP for remittances.
JJJ & Company LLP provides accurate, compliant, and timely support for cross-border remittances by combining tax certification, DTAA treaty analysis, and FEMA compliance expertise.
Correct Characterisation
Payments are classified accurately before certification.
Treaty-Backed Relief
DTAA benefits applied with proper documentation.
Fast, Compliant Certification
15CB and 15CA handled to keep payments on time.
FEMA-Aware
Tax and exchange-control aspects considered together.
Explore related direct-tax services.
Common remittance-tax questions.
What are Form 15CA and 15CB?
Is certification needed for every foreign payment?
Can a treaty reduce the withholding?
Who is responsible if tax is under-deducted?
How quickly can a remittance be certified?
What documents are required?
Need to discuss your requirement?
Share a few details and our team can review your requirement and discuss the next step.