Form 15CA-15CB foreign remittance: revised limits and bank pre-clearance practice from May 2026

The Reserve Bank of India and the Income Tax Department have collectively recalibrated the Form 15CA-15CB workflow effective May 2026, partly to align with the updated Authorised Dealer Master Direction and partly to compress the cycle time on outward remittances.

The 15CA categorisation has four parts based on the size and tax character of the remittance. Part D applies when wholly exempt; Part A when below 5 lakh; Part B when AO has determined tax; Part C when above 5 lakh with CA certificate.

KAMRIT FEMA desk handles 15CA-15CB filing including the CA certificate, FEMA A2 documentation, and bank pre-clearance coordination as a packaged engagement.