Back to Insights
International Tax
Published June 5, 2026 8 min readCross-Border Transfer Pricing & Form 15CA/15CB Outbound Remittance Rules
C
CA B. K. Choudhary
Senior Managing Partner (FCA, DISA)
“A comprehensive legal guide for Indian tech firms and exporters remitting payments overseas while managing DTAA tax relief.”
Navigating International Tax
Global commerce requires navigating multi-country tax treaties (DTAA) and Section 92 Transfer Pricing provisions.
Key Compliance Requirements
- Form 15CB: Mandatory Chartered Accountant certificate confirming taxability of foreign payments under Section 195 and treaty benefits.
- Form 15CA: Online declaration submitted on Income Tax Portal prior to bank wire transfer.
- Form 3CEB: Accountant report certifying Arm's Length Price (ALP) for transactions between Indian companies and foreign associated enterprises exceeding ₹1 Crore.
Impact of DTAA on Outbound Remittances
Treaty benefits can significantly lower withholding tax rates. However, establishing beneficial ownership and obtaining a Tax Residency Certificate (TRC) from the payee is non-negotiable.
#International Tax#Transfer Pricing#Form 15CB#DTAA#FEMA
Table of Contents
Professional CA Advisory
Ready to Optimize Your Corporate Taxes & Safeguard Compliance?
Schedule a direct 1-on-1 consultation with our Senior Chartered Accountants. Get clear actionable insights for business incorporation, GST filings, and Virtual CFO services.
Strict Client NDA Confidentiality
Fast 24-Hour Response