In this article, you will learn how to file & view 15CA & 15CB with step by step procedure. All steps where it is necessary are given with pictures from official income tax department website. Check it out, the detail article given on 15CA & 15CB procedure. You can also ask your queries via comment form regarding form 15CA & 15CB.
Form 15CA is a form which is filed before making the payment to a non-resident. It can be filed only by a user holding a valid PAN/ TAN (any of both). The user should also be registered with e-filing. If the user is not registered then he has to get himself registered first.
Procedure to File Form 15CA
Step 1: Login to e-filing website, click on E-file. Then click on Prepare and Submit online forms (Other Than ITR). Following screen will be displayed.Step 2: Select Form 15CA from the drop down menu under the Form Name option.
(Note: In case of TAN users DSC is mandatory to file Form 15CA)
Step 3: Generate signature for a zip file using DSC management utility and upload the generated signature files.
(Note: To download the DSC management utility, click on https://incometaxindiaefiling.gov.in/ and under the downloads head click on DSC management utility)
Step 4: Click on Continue button. A pop up will appear as below. Choose the relevant part of the form 15CA as may be applicable to you.
(Note: If you want to file Part C of the Form 15CA, filing of Form 15CB is mandatory before the filing of Form 15CA. The details in Part C of the form 15CA, the acknowledgement number of the e-filed Form 15CB is required, as shown below.)
Step 7: The user will be redirected to Success page as shown below.
Procedure to View Form 15CA
Step 1: To view the submitted Form 15CA, you must log in to your account and navigate to My account, then click on View e-filed Returns/Forms.
Step 2: Select the Form 15CA from the drop down menu as shown below.
(Advance Search is also available to filter the search criteria.)
Step 4: Click on Withdraw Form 15CA link against the form uploaded to withdraw the uploaded form 15CA. Following confirmation page will appear:
Step 7: Now to view the details of the Form 15CA, click on Acknowledgement Number.
Pre-requisite for Form 15CB
If you want to file Form 15CB, you must add a CA. To add a CA, follow the following steps:
Step 1: Login to e-filing portal, Navigate to My account, then click on Add CA.
Step 2: Enter the Membership Number of CA
Step 3: Select Form 15CB as Form Name and click on Submit.
If the you add CA, CA can file Form 15CB on your behalf.
In order to file Form 15CB, CA must be registered as ‘Chartered Accountant’ in e-filing. If not registered , CA should follow following steps:
Step 1: Click the link Register Yourself in the homepage.
Step 2: Select ‘Chartered Accountants’ under Tax Professional and click on Continue
Step 3: Enter the mandatory details and complete the registration process.
Procedure to File Form 15CB
Step 1: Download the Form 15CB utility from the https://incometaxindiaefiling.gov.in/ under Downloads page and prepare the XMl file.
Step 2: Login to e-filing portal, Navigate to e-File, then click on Upload Form.
Enter the details required that are PAN/TAN of the assesse, PAN of the CA, Select the Form Name as 15CB and the filing type as Original.
Step 3: Upload the XML file generated from the utility downloaded under step 1. Upload the signature file generated using DSC management utility for the XMl file uploaded.
(Note: DSC is mandatory to file Form 15CB)
Step 4: On successful Validation, Form 15CB is uploaded in e-filing portal. Following success message will be displayed:
Procedure to View Form 15CB
When the CA has uploaded the Form 15CB, if assesse want to view uploaded Form 15CB, he has to follow the following steps:
Step 1: Login to e-filing, Go to Worklist, then For your information.
Step 2: Form 15CB submitted by CA are displayed here.
On successful submission of Form 15CA- Part C against the Form 15CB, the status of the form shall be changed to ‘Consumed’.
In case the Form 15CA is withdrawn against which the Form 15CB was consumed, the status of the form shall be changed from ‘Consumed’ to ‘Withdrawn’.
One Form 15CB can be consumed only for one Form 15CA.
About the Author
Arpit Goyal is pursuing CA and B.com & also working as an article assistant in Gurgaon. He has an immense interest in Taxation. He loves to use technology to spread knowledge about taxation & accounts.