As per the Income-tax Act, 1961, there is a requirement to furnish Form 15CA/15CB electronically. 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 authorized dealer for any foreign remittance.
It had earlier been decided by CBDT that taxpayers could submit Forms 15CA/15CB in manual format to the authorized dealer till 15th July 2021. CBDT grants relaxation in e-filing of forms 15CA & 15CB in view of difficulties reported by taxpayers in filing of the forms online on the portal https://www.incometax.gov.in/iec/foportal/.
It has now been decided to further extend the aforesaid date to 15th August 2021. In view thereof, taxpayers can now submit the said Forms in manual format to the authorized dealers till 15th August 2021. Authorized dealers are advised to accept such Forms till 15th August 2021 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.
Manual Filing of 15CA and 15CB Extended till 15th July