How To Bulk Upload Form 15CA Using Online/Offline Utility

Form 15CA is the declaration form furnished by the remitter for payments made to a non-resident (not a company) or a foreign company. According to section 195, the remitter deducts TDS from the payments chargeable to tax as per the Income Tax Act, 1961. The transaction details of the remitter and the recipient are submitted to the Income Tax department. This will let the income tax department track and monitor foreign remittances.
 

What is Form 15CA?

Form 15CA is a declaration made by remitters of payments to non-residents and used as a tool for collecting information about the payments that are chargeable in the hands of recipient non- resident. This is the beginning of an effective information processing system and can be used to independently track foreign remittances and understand the nature of transactions by the Income Tax Department. 

Income Tax Department has mandated the Form 15CA for foreign remittances, and the onus now lies on the Authorised Dealers/Banks to receive the Forms before the remittance is effected. There is no due date for filling out Form 15CA. However, Form 15CA should be filled out before remitting the payment to a non-resident (not a company) or a foreign company.
The Income Tax Department has now facilitated the filing of the information online.

Sections of Form 15CA

Form 15CA has four sections:

Part A includes the details of all the remittances that are chargeable to tax and less than Rs. 5 lakh in a financial year.

Part B includes the details of the remittances that are chargeable to tax and exceed Rs. 5 lakh in a financial year. The Assessing Officer issues the certificate under sections 195 (2), 195 (3), and 197.

Part C includes the details of the remittances that are chargeable to tax exceeding Rs. 5 lakh in a financial year. The certificate is obtained from the Chartered Accountant as Form 15CB.

Part D includes the details of the transactions when those are not chargeable to tax.

Form 15CB must be completed before filing Form 15CA. If the value of foreign remittance exceeds Rs. 5 lakh in a year, then the acknowledgement number of the e-verified Form 15CA must be filled in Part C of Form 15CA. 

What is Form 15CB?

Form 15CB is the certificate issued by a Chartered Accountant for all the remittances made to a non-resident (not a company) or a foreign company in excess of Rs. 5 lakh in a financial year. The Chartered accountant certifies the payment details, TDS amount deducted, the TDS rates, the nature and the purpose of the payment. Form 15 CB can be filled both online or offline. There is no specific due date to fill Form 15CB.

Submission of Form 15CA Online

The remitter can download the Form 15CA and upload a single form 15CA or more than one. 
To utilize the feature of online submission, the remitter must be a registered user in the e-filling portal and must have a valid PAN/TAN.

Procedure for Submission of Form 15CA Online

1. Log in to the e-filing portal, Go to “e-File” – “Prepare and submit the online form (Other than ITR)”.
2. Select “Form 15CA” from the drop-down.
3. Fill the requisite details according to the nature of the remittances. There are 4 parts, and the remitter must select accordingly.
4. Click “Submit”.
5. On successful submission, a transaction ID and acknowledgement number will be generated.
6. The status of the Form can be verified from – “My Account” – “View Form 15CA”.

Procedure for Submission of Bulk Upload of Form 15CA Offline

1. In the “Home” Page, go to the “Downloads” section and select “Forms (Other than ITR)”- download form 15CA. Alternatively, you can also log in to the e-filing portal, download the form under the tab “Downloads” – “Forms (Other than ITR)”. Download the latest version of the utility.
2. The form must be downloaded to the desired path or location, unzip the file and extract all the files from the folder to the path.
3. Open the file by double-clicking on the executable jar file (ITD_EFILING_FORM-UTILITY). For using the bulk upload, the above steps must be repeated multiple times, and multiple XMLs must be generated and stored in the desired folder.

The following steps must be performed for bulk upload:

1. Log in to the portal – https://www.incometaxindiaefiling.gov.in.
2. Go to the “e-file” menu that is located on the upper left side of the page, click on “Upload Form 15CA (Bulk)”.
3. Under the “Attach the ITR XML file”, attach the XML file.
4. Choose the appropriate options; if you select that you want to sign the form digitally then you must have the Digital Signature Certificate to generate and attach the signature.
5. On successful upload, the status, transaction id, and acknowledgement number will be displayed.

Additional Features Available for 15CA (Offline)

• New – Use this to open a new Form 15CA.
• Open – Use this for importing the XML (successfully generated earlier) from your hard disk. Select the path and import the XML. This option will work irrespective of any version change. There will be a pop up to validate all the contents of the form before importing the file.
• Save Draft -Use this option to save the draft. However, the XML saved as a draft cannot be uploaded and must be saved using the “Save” option in order to be uploaded.
• Validate – Use this option to validate the form and correct any errors that are generated. The form can be uploaded only on the successful correction of all errors.
• Generate XML – This option will help you to generate XML which you will require to upload on site.
• Help – This option will let you know the instructions, short keys, settings, and how to use this form.

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