income tax

Guidance for Uploading Manually Submitted Form 15CA and 15CB with Authorized Dealers

Guidance for Uploading Manually Submitted Form 15CA and Form 15CB with Authorized Dealers (7th June to 15th August 2021)

According to the Press Release dated 20th July 2021 from the Central Board of Direct Taxes (CBDT), the e-filing portal at www.incometax.gov.in now supports the uploading of manually submitted Form 15CA and Form 15CB by Authorized Dealers for the period from 7th June 2021 to 15th August 2021. Please note that this functionality is exclusively for forms submitted during this specified timeframe.

Download Utility

The offline utilities for completing Form 15CA and Form 15CB have been updated to include provisions for manually submitted forms. You can download the updated utility from the "Downloads" section on the Income Tax Forms page on the homepage.

Process for Filing Form 15CA (By Taxpayer or Tax Deductor)

  1. Fill Form 15CA
    Complete Form 15CA using the downloaded offline utility for previously submitted forms and generate the relevant XML files. Zip these XML files in a folder.

  2. Login
    Access the e-filing portal at www.incometax.gov.in as a Taxpayer or Tax Deductor.

  3. Navigate to Filing Option
    Go to: e-file >> Income-tax Forms >> File Income-tax Forms and select Form 15CA. Choose the “Manual” radio button, then click the continue button.

  4. Upload the Zipped File
    In the “Upload Manual Bulk Form” menu, upload the zipped file under the “Attach File” option and submit via the prescribed e-verification methods.

Process for Filing Form 15CB (By Chartered Accountant)

  1. Fill Form 15CB
    Complete Form 15CB using the downloaded offline utility for previously submitted forms, generating the appropriate XML files. A CA may zip multiple forms for different Taxpayers into a single folder.

  2. Login
    Chartered Accountants should log in at www.incometax.gov.in.

  3. Navigate to Filing Option
    Select: e-file >> Income-tax Forms >> File Income-tax Forms and choose Form 15CB. Click the “Manual” radio button, then continue.

  4. Upload the Zipped File
    In the “Upload Manual Bulk Form” menu, attach the zipped file under the “Attach File” option and submit using Digital Signatures (DSC).

Important Note

Ensure that the Taxpayer has designated a Chartered Accountant and assigned Form 15CB to the CA for the Financial Year 2021-22 via the “My Chartered Accountant” functionality available under the “Authorized Partners” menu before the CA attempts to upload any manual forms.

General Instructions for Filling Form 15CA and 15CB Using Offline Utility

  • In standard “Online” mode, Part-C of Form 15CA must be submitted after the CA has issued and uploaded the certificate in Form 15CB. The ARN of Form 15CB is to be entered in Form 15CA (Part-C).

  • For Taxpayers filing manually submitted Form 15CA, they may enter the Certificate Number and the Date of Certificate as mentioned by the CA in the issued Form 15CB.

  • Taxpayers should interpret the "proposed date of remittance" fields in Forms 15CA and 15CB as the "actual date of remittance" where applicable if the remittance occurred before the upload of the manual forms.

Additional Features for Manual Submission of Forms 15CA and 15CB

  • UDIN updating for Form 15CB through the "Update UDIN" functionality.
  • E-verification through DSC/EVC.
  • Upon submission, a PDF and ARN for the filed form will be generated and can be downloaded from the “View filed Form” section.