Due Dates Form 15CA / 15CB — Foreign Remittance Filing
Form 15CA / 15CB — Foreign Remittance Filing
Income Tax Act 1961 s.195 r/w Rule 37BB
Filed BEFORE remitting money abroad. Part A (≤₹5 lakh, taxable), Part B (AO certificate obtained), Part C (>₹5 lakh, requires CA Form 15CB), Part D (not chargeable). No filing if in the Rule 37BB(3) specified list.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Before making the remittance | No specific late fee; incorrect PAN attracts s.272B | Event-based, not calendar-based. AD bank refuses remittance without 15CA acknowledgement (or documented Rule 37BB(3) exemption). |
| FY 2025-26Current | Before making the remittance | No specific late fee; incorrect PAN attracts s.272B | Event-based, not calendar-based. AD bank refuses remittance without 15CA acknowledgement (or documented Rule 37BB(3) exemption). |
| FY 2026-27 | Before making the remittance | No specific late fee; incorrect PAN attracts s.272B | Event-based, not calendar-based. AD bank refuses remittance without 15CA acknowledgement (or documented Rule 37BB(3) exemption). |
FY-specific notes
FY 2024-25: Event-based, not calendar-based. AD bank refuses remittance without 15CA acknowledgement (or documented Rule 37BB(3) exemption).
FY 2025-26: Event-based, not calendar-based. AD bank refuses remittance without 15CA acknowledgement (or documented Rule 37BB(3) exemption).
FY 2026-27: Event-based, not calendar-based. AD bank refuses remittance without 15CA acknowledgement (or documented Rule 37BB(3) exemption).
Rule 37BB(3) specified-list has been amended over time — confirm the current count of exempted purpose codes and AD-bank-specific documentation.
Interactive tools for this compliance
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 272B — Penalty for Failure to Quote / Wrong PAN or Aadhaar →