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 had earlier been decided by CBDT that taxpayers could submit Forms 15CA/15CB in manual format to the authorised dealer till 15^th July, 2021.

It has now been decided to extend the aforesaid date to 15^th August, 2021. In view thereof, taxpayers can now submit the said Forms in manual format to the authorized dealers till 15^th August, 2021. Authorized dealers are advised to accept such Forms till 15^th August, 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.

Electronic filing requirement relaxation permits manual submission to authorised dealers with later portal upload for identification. CBDT permits manual submission of Income tax Forms 15CA and 15CB to authorised dealers due to e filing portal difficulties; authorised dealers must accept physical submissions for foreign remittances. A facility on the new e filing portal will allow later uploading of these forms for electronic record keeping and generation of a Document Identification Number.