What is the procedure of filing Form- 15CA & 15CB?
What is the procedure of filing Form 15CA?
Form 15CA shall be furnished electronically online. Procedure for filing of Form 15CA at e-filing portal is given below-
Step 1 – Log on to ” E-filing ‘ portal at https://incometaxindiaefiling.gov.in/ by assessee by using his credentials.
Step 2 – Go to the ” E-file” menu located at the upper side of the page and click on Income Tax Forms.
Step 3 – PAN of the assessee will be pre-filled. Select “Form 15CA” from drop down list in “Form Name” from drop down list.
Step 4 – Select relevant part from “Select relevant part from the down “
Step 5 – Fill Form 15CA of selected part and click on “submit” button.
Step 6– Fill up the verification part of relevant part of Form 15CA.
Note– It is mandatory to upload Form 15CB prior to filling Part C of Form 15CA. To fill up the details in Part C of Form 15CA, the acknowledgment number of e-Filed Form 15CB will be required.
If Form is submitted successfully, a message “successfully submitted” will appear on screen and a confirmation e-mail will be sent to the registered email account.
Before starting the filling the Form 15CA, please refer to instructions available at: https://portal.incometaxindiaefiling.gov.in/e-Filing/OnlineForms/CommonFormsLink.htm
To file Form 15CB, taxpayer is required to Add CA in his account. CA can be added by using the following steps:
• Firstly Login to e-Filing Portal, click on “My Account” tab and select “My CA” option.
• Enter the “Membership Number” of the CA, select 15CB from “Form Name” and click on “Submit” button.
Once CA has been entered by the taxpayer, afterwards CA can file Form 15CB in behalf of the taxpayer.
However, the C.A. must be registered as C.A. on his e-filing portal. Process for Registration as Chartered Accountant is as follows:
• User can registered as “Chartered Accountant” in the e-filing portal. If not already registered, user is required to click on “Register Yourself” in the homepage.
• Select “Chartered Accountants” from “Tax Professional” and click on “Continue“.
• Enter the mandatory details and complete the registration process.
Process of filing Form 15CB by Chartered Accountants is as follows:
• Go to http://incometaxindiaefiling.gov.in/ and click on “Downloads” tab.
• Select “Forms (Other than ITR)” and then download either Excel or Java Utility as per your own convenience.
• Prepare the XML file using the above utility.
• Login to e-Filing portal account and click on “e-File” tab and select “Upload Form” from the drop down menu.
• After selecting “Upload Form“, enter PAN/TAN of the assessee, PAN of C.A., select “Form Name” as “15CB“, select “Filing Type” as “Original”. Click on submit once you have done and you will receive a success message and afterwards an email will be sent to your registered email ID.
Note: DSC is Mandatory to file Form 15CB.
For details please refer to general instruction of java utility of Form 15CB.
