What is the difference between Form 15CA and Form 15CB?

Form 15CA is an online declaration filed by the remitter on the Income Tax e-filing portal confirming that tax has been deducted or settled on foreign remittances. Form 15CB is a statutory certificate signed by a practicing Chartered Accountant verifying the nature of remittance, applicable DTAA rate, and statutory tax compliance before bank transfer.

How much money can an NRI repatriate abroad from an NRO account?

Under the RBI Liberalised Remittance Scheme / FEMA guidelines, an NRI can repatriate up to USD 1 Million per financial year (April to March) from their NRO account balances, subject to tax compliance certification via Form 15CA and 15CB.

Is it illegal for an NRI to maintain a regular savings account in India?

Yes. Under Section 10(4) and FEMA regulations, the moment an Indian leaves India for employment, business, or indefinite stay abroad, holding a resident savings account is illegal and attracts penalties up to 300% of the account balance. Accounts must be converted to NRO or NRE.

NRI Banking & Form 15CA / 15CB Repatriation Clearance Desk

RBI & Income Tax Workflow

How Form 15CA / 15CB Clearance Works

Send money to Dubai, USA, London, Singapore, or anywhere in the world without friction or unnecessary TDS.

1

Document & Source of Funds Verification

Share bank statement of NRO account and proof of source (Sale Deed, Will/Probate for inheritance, or Rent agreement). Our CA calculates if any residual tax is due.

2

Issuance of CA Certificate (Form 15CB)

Our licensed Chartered Accountant signs and generates the official Form 15CB with Unique Document Identification Number (UDIN) directly on the ICAI portal.

3

Online Filing of Form 15CA on TRACES

We link the 15CB UDIN and electronically submit Form 15CA (Part C) on your Income Tax e-filing portal.

4

Wire Transfer Dispatch at Your Bank

Submit the generated Form 15CA acknowledgement and 15CB certificate to your Authorized Dealer bank (HDFC, ICICI, SBI, etc.). The bank releases funds abroad immediately.

Request Remittance Clearance

Fast turnaround within 24 to 48 business hours.

Full Name *

WhatsApp Mobile Number *

Country Where Money is Being Sent *

Estimated Remittance Amount (INR or Foreign Currency)

Source of Funds

Verified Client Success Story

Client Success Story: ₹1.20 Crore Remittance Cleared in 36 Hours

See how our CA desk cleared a high-value outward remittance for an NRI in UAE without banking delays, zero documentation rejections, and zero excess withholding tax.

ICAI UDIN Verified Form 15CA Part C Filed

Case Profile: Ancestral Property Sale Remittance

Client: NRI in UAE • Remittance Amount: ₹1,20,00,000 (~$143,000 USD) • Bank: HDFC Bank NRO

100% Cleared in 36 Hours

Remittance Structure & Statutory Clearance Protocol

Total Funds in NRO Account ₹1,20,00,000 Sale of ancestral apartment

TDS Already Deducted at Sale ₹11,40,000 (Challan 281) Form 13 Order Verified

Annual RBI FEMA Quota Available $1,000,000 USD / FY Fully within statutory limits

The Problem Without CA Clearance

Bank Transfer Freeze: The Authorized Dealer bank blocked the overseas wire transfer, refusing to accept self-declarations for amounts exceeding ₹5 Lakhs.
Threat of Extra TDS: The bank's forex desk requested 30% additional withholding tax unless an authorized Chartered Accountant certified tax compliance.
Procedural Deadlock: Client was stuck between UAE branch and Indian operations without clear filing guidance.

The Solution with NRI Track

Statutory Tax Audit: Our CA reviewed the registered sale deed, Form 26AS, and TDS challans, proving ₹0 residual tax liability.
Form 15CB CA Sign-Off: Certified the transaction under Rule 37BB with an official ICAI UDIN number in 24 hours.
Form 15CA Part C Filing: Submitted electronic declaration on TRACES and generated instant tax acknowledgement.
Smooth Wire Dispatch: HDFC Bank cleared the entire ₹1.20 Crore transfer to Emirates NBD within 36 hours at 0% additional tax!

Regulatory Architecture

RBI & Income Tax Regulations on NRO Remittances

Outward remittances from India are governed by twin mandates under the Income Tax Act, 1961 and Foreign Exchange Management Act (FEMA).

Section 195

Remittance Withholding

Mandates that any entity remitting funds to a non-resident must ensure tax has been deducted at source or certified as fully paid before funds cross borders.

Rule 37BB

Electronic Information

Specifies the statutory format for Form 15CA (taxpayer electronic declaration) and Form 15CB (Chartered Accountant certificate) uploaded to TRACES.

FEMA Master Direction 13

$1M USD Annual Quota

Authorizes Non-Resident Indians to remit up to USD 1,000,000 per financial year (April to March) out of balances held in their NRO accounts through an Authorized Dealer bank.

Form 15CA Part C

Mandatory Threshold

For remittances exceeding ₹5,00,000 in a financial year, filing Form 15CA Part C with a prior Form 15CB CA certification is strictly mandatory under Indian law.

Comprehensive CA Solutions

Explore Other Specialized NRI CA Services

Beyond outward remittances, our licensed Chartered Accountants provide dedicated assistance for real estate sales, marine tax returns, and cross-border relocation planning.

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