As per the Income-tax Act, 1961, there is a requirement to furnish Form 15CA/15CB electronically. Presently, taxpayers upload the Form 15CA, along with the Chartered Accountant Certificate in Form 15CB, wherever applicable, on the e-filing portal, before submitting the copy to the authorized dealer for any foreign remittance.

In view of the difficulties reported by taxpayers in electronic filing of Income Tax Forms 15CA/15CB on the portal www.incometax.gov.in, it has been decided that taxpayers can submit the aforesaid Forms in manual format to the authorized dealers till June 30^th, 2021. Authorized dealers are advised to accept such Forms till June 30^th, 2021 for the purpose of foreign remittances. A facility will be provided on the new e-filing portal to upload these forms at a later date for the purpose of generation of the Document Identification Number.

Tax form filing relaxation permits manual submission of cross border remittance forms to authorized dealers pending e filing portal upload. Requirement to furnish Forms 15CA and Form 15CB electronically is temporarily relaxed; taxpayers may submit these Forms in manual format to authorized dealers until June 30, 2021, and authorized dealers must accept them for the purpose of foreign remittances. A later facility on the new e filing portal will allow uploading of the forms to generate the Document Identification Number.