Form 15CB Template — Foreign Remittance Certificate
FORM No. 15CB
[See rule 37BB]
Certificate of an accountant
I/We have examined the agreement (wherever applicable) between {{remitter_name}} (PAN: {{remitter_pan}}) and {{beneficiary_name}}, {{beneficiary_country}}, requiring the above remittance, as well as the relevant documents and books of account required for ascertaining the nature of remittance and for determining the rate of deduction of tax at source as per the provisions of Chapter XVII-B of the Income-tax Act, 1961.
We hereby certify the following:
A. Particulars of Remitter
| Particulars | Details |
|---|
| Name | {{remitter_name}} |
| PAN | {{remitter_pan}} |
| Address | {{remitter_address}} |
| Status | Company |
B. Particulars of Beneficiary
| Particulars | Details |
|---|
| Name | {{beneficiary_name}} |
| Country | {{beneficiary_country}} |
| Address | {{beneficiary_address}} |
C. Particulars of Remittance
| Particulars | Details |
|---|
| Country to which remittance is made | {{beneficiary_country}} |
| Currency in which remittance is made | {{remittance_currency}} |
| Amount of remittance (in foreign currency) | {{remittance_amount_fc}} |
| Amount in Indian Rupees | {{remittance_amount_inr}} |
| Proposed date of remittance | |
| Nature of remittance as per agreement / document | {{nature_of_remittance}} |
D. Bank Charges, if any
_______________________________
E. Taxability under the Income-tax Act, 1961 (without considering DTAA)
- Is remittance chargeable to tax in India? Yes / No
- If yes, relevant section of the Act under which remittance is chargeable: {{tds_section}}
- Amount of income chargeable to tax: ₹ ____________
- Tax liability: ₹ ____________
- Basis of determination of taxable income and tax liability: ____________
F. If income is chargeable to tax in India and relief is claimed under DTAA
- Whether tax residency certificate is obtained from the recipient: Yes / No
- Please specify the relevant DTAA: {{beneficiary_country}}
- Please specify the relevant article of DTAA: {{dtaa_article}}
- Taxable income as per DTAA: ____________
- Tax liability as per DTAA: ____________
- Method used to compute taxable income and tax liability under DTAA: ____________
G. Amount of TDS
| Particulars | Amount |
|---|
| In foreign currency | |
| In Indian Rupees | {{tds_amount}} |
| Rate of TDS as per Income-tax Act / DTAA | {{tds_rate}} |
| Actual amount of remittance after TDS (in foreign currency) | |
| Date of deduction of tax at source | |
Certificate
I/We, {{engagement_partner}}, hereby certify that we have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of issuing this certificate. The information given above is true, correct and complete to the best of our knowledge and belief and is in accordance with the books of account and other records produced before us.
Place: __________________
Date: 1 July 2026
For {{firm_name}}
Chartered Accountants
Firm Registration No.: {{firm_registration_no}}
_______________________________
{{engagement_partner}}
Partner
Membership No.: {{icai_membership_no}}
UDIN: ____________________
