The Income Tax Act of 1961 mandates that Form 15CA/15CB be submitted electronically. Before sending the copy to the authorised dealer for any international transfer, taxpayers must first upload the Form 15CA, along with the Chartered Accountant Certificate in Form 15CB, if applicable, to the e-filing platform.
Due to issues noted by taxpayers in filing Forms 15CA/15CB electronically on the web www.incometax.gov.in, the CBDT had previously ruled that taxpayers might submit Forms 15CA/15CB in manual format to an authorised dealer until July 15, 2021.
It has now been decided to push back the deadline to August 15, 2021. As a result, taxpayers can now submit the aforementioned Forms to authorised dealers in manual format until August 15, 2021. Authorized dealers are encouraged to accept such Forms for foreign remittances till August 15, 2021. On the new e-filing platform, there will be an option to upload these forms at a later time for the purpose of generating the Document Identification Number.