Form 15CA-15CB Checklist

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FORM 15CA / 15CB – DOCUMENT CHECKLIST(For Remittance to Non-Resident under Income Tax Provisions)﻿
1. DETAILS OF REMITTER (INDIAN PARTY)• Name of Remitter﻿• PAN of Remitter﻿• Address of Remitter﻿• Email ID and Mobile Number of Remitter﻿• Status of Remitter (Individual / Proprietor / Partnership / LLP / Company)
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2. DETAILS OF REMITTANCE• Amount of Remittance﻿• Currency of Remittance﻿• Date of Proposed Remittance﻿• Nature / Purpose of Remittance﻿• Relevant Purpose Code for Remittance﻿• Whether Remittance is Taxable in India or Not
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3. DETAILS OF REMITTEE (FOREIGN PARTY)• Name of Foreign Remittee﻿• Address of Foreign Remittee﻿• Country of Residence﻿• Email ID (if available)
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4. TAX RESIDENCY DOCUMENTS OF REMITTEE• Tax Residency Certificate (TRC) of Foreign Remittee﻿• Form 10F from Foreign Remittee﻿• Declaration from Remittee regarding No Permanent Establishment (PE) in India (if applicable)
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5. AGREEMENT / INVOICE DOCUMENTS• Copy of Agreement / Contract with Foreign Party﻿• Invoice received from Foreign Party﻿• Any Supporting Documents relating to Payment
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6. BANKING DETAILS• Name of Bank through which Remittance will be made﻿• Bank Branch﻿• Bank Account Number﻿• SWIFT Code of Foreign Bank﻿• Name and Address of Foreign Bank
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7. TDS DETAILS (IF APPLICABLE)• Applicable Section under Income Tax Act﻿• Rate of TDS applicable﻿• DTAA Rate (if applicable)﻿• TDS Working / Calculation﻿• Challan of TDS deposited (if already paid)