Form 15CA and 15CB filed earlier manually need to be uploaded on portal


 Form 15CA and 15CB

For remittance of money outside India, every assessee need to submit form 15CA and 15CB electronically. However, since the inception of new Income tax portal in June 2021, the tax payers were facing lot of problems in uploading the form 15CA and 15CB electronically on the portal www.incometaxindia.gov.in. Therefore, CBDT has permitted that such tax payers can submit forms 15CA and 15CB manually to the authorized dealer till 15th July 2021. This time period has been extended to 15th August 2021. Also, CBDT has promised that later on when the portal starts working perfectly, a facility will be provided on the portal to upload the form 15CA and 15CB.

Now, as promised by the CBDT, new functionality has been enabled on the tax portal on 31st January 2022 for uploading form 15CA and 15CB which was earlier submitted with the bankers manually during the period 7th June 2021 to 15th August 2021. It means that the offline utilities have been updated to cover the filing of forms which were earlier submitted manually.



Process of filing Form 15CA by Taxpayer or Tax Deductor

1.      Generate xml file ( zipped in a folder) after filling the Form 15CA in the offline utility for Forms submitted earlier manually

2.      Login into portal either as taxpayer or tax deductor.

3.      On the portal select form 15CA under Income tax forms and then select “manual” button

4.      Under upload manual bulk form, attach file i.e zipped file and submit and do e verification.

Process of filing Form 15CB by Chartered Accountant (CA)

1.      Generate xml file ( zipped in a folder) after filling the Form 15CB in the offline utility for Forms submitted earlier manually

Forms filled for multiple Tax payers can be zipped in a single zipped folder.

2.      Login into portal either as Chartered Accountant.

3.      On the portal select form 15CB under Income tax forms and then select “manual” button

4.      Under upload manual bulk form, attach file i.e zipped file and submit using Digital Signature.

Important points to be noted

1)      It is important that firstly, the taxpayer has appointed CA on the portal and assigned him form 15CB for FY 2021-22 before CA can upload the forms using the manual.

2)      Normally, first of all CA upload certificate in form 15CB and ARN of form 15CB is used to file form 15CA (part C). However, for filing form 15CA which was manually submitted, taxpayers may provide details of Certificate No. and Date of Certificate mentioned in the manually issued Form 15CB by CA.

 

3)      In form 15CA and form 15CB, the “proposed date of remittance” fields shall be read as “Actual date of remittance” where applicable, in case remittance has taken place before upload of manual Form 15CA/CB.”

 

4)      The following will continue for manual mode of submission of Form 15CA and Form 15CB:

a)      Under Taxpayer login, “Withdraw” button will not be available against uploaded Form 15CA using manual option.

b)      e-Verification through DSC/EVC Once form is filed, form PDF and ARN will be generated and available for download

c)      UDIN updating for Form 15CB through Update UDIN functionality.

Accordingly, the CBDT has provided an opportunity to the taxpayers to upload form 15CA and 15CB electronically for all the forms which were previously filed manually before the authorized dealer. However, this will increase the work load of both the tax payers as well as CAs.

Location: India

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