Income Tax Department relaxes rules for electronic filing of forms 15CA/15CB

The Income Tax Department on Monday permitted submitting, for a limited period, form 15CA/15CB manually with authorised dealer for the purpose of foreign remittance.

Form 15CA is a declaration by resident Indian for making payment to non-resident after deducting the tax. Form 15CB refers to certificate issued by Chartered Accountant stating that taxation provision has been compiled.

“In view of the difficulties reported by taxpayers in electronic filing of I-T forms 15CA/15CB on the portal www.incometax.gov.in, it has been decided that taxpayers can submit the aforesaid forms in manual format to the authorised dealers till June 30,” a statement by the Central Board of Direct Taxes said. Further it mentioned that authorised dealers are advised to accept such forms till said date. for the purpose of foreign remittances. A facility will be provided on the new e-filing portal to upload these forms at a later date for the purpose of generation of the Document Identification Number, it said.

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As per the Income-Tax Act, 1961, there is a requirement to furnish Form 15CA/15CB electronically. Presently, taxpayers upload the Form 15CA, along with the Chartered Accountant Certificate in Form 15CB, wherever applicable, on the e-filing portal, before submitting the copy to the authorised dealer for any foreign remittance.