Form 15CB is a CA-issued certificate under Section 195(6) verifying that payments to non-residents comply with the Income Tax Act and DTAA. Form 15CA is a mandatory online declaration of foreign remittances, enabling the Income Tax Department to track payments and ensure proper tax compliance before remittance. #Form15CA #Form15CB #ForeignRemittance #DTAA #TDSIndia https://ushmaassociates.com/