Income Tax
DSC for Form 15CA/15CB (Foreign Remittance): A 2026 Guide
Published October 7, 2026 · By DSCKart
When money is sent abroad, banks usually ask for Form 15CA and, in many cases, a chartered accountant's Form 15CB. The CA's certificate is signed digitally. This guide covers the DSC side of that workflow.
Does Form 15CB need a DSC?
Yes. The CA generates Form 15CB on the Income Tax e-Filing portal and signs it with a Class 3 DSC registered against the CA's own login.
The DSC belongs to the signing professional, not the client. See our DSC guide for CAs.
What is the difference between Form 15CA and Form 15CB?
Form 15CA is the remitter's information about the payment; Form 15CB is a CA's certificate on the tax treatment of that payment. Which parts apply depends on the nature and amount of the remittance under the current rules.
Check the Form 15CA instructions on the e-Filing portal or ask your CA, since thresholds and parts can change.
Which DSC should the CA use?
Use a valid Class 3 individual DSC with the name matching the CA's PAN record.
Class 2 is no longer issued. New issuances and renewals use FIPS 140-3 tokens.
How do you register a DSC on the Income Tax portal?
Register the certificate on the e-Filing portal before signing. Registration is done per certificate and must be repeated after renewal if the certificate changes.
- Install the token driver and the portal's DSC utility or emSigner as the portal prompts.
- Log in and open the DSC registration option in the profile section (menu names may change; confirm on the portal).
- Select the token and certificate, then complete registration.
See the guide to registering a DSC on multiple portals.
What is the usual workflow for a foreign remittance?
The remitter starts the details, the CA reviews and issues Form 15CB with the DSC where required, and the remitter completes Form 15CA before the bank processes the payment.
- The remitter shares the invoice, agreement and payment details with the CA.
- The CA prepares and signs Form 15CB on the e-Filing portal using the registered DSC.
- The remitter completes Form 15CA with the certificate details and submits it.
- The bank uses the filed form reference for the remittance.
Confirm exact steps on the portal, as they can change.
What common errors block signing?
An expired or unregistered DSC, a name or PAN mismatch, or a token utility problem can prevent signing.
- Expired DSC.
- DSC not registered, or registered against the wrong PAN.
- Token not detected or utility not running — see common DSC errors and fixes.
- Signing with a DSC that belongs to a different person.
If a DSC is expiring or missing, renew first.
Related guides
See DSC for Income Tax, the tax audit report guide and the ICEGATE DSC guide.
Frequently Asked Questions
Does Form 15CB need a DSC?
Yes. The chartered accountant issues Form 15CB on the Income Tax e-Filing portal and signs it with a Class 3 DSC registered against the CA's own login.
Is Form 15CB required for every foreign remittance?
No. Whether a CA certificate is needed depends on the nature and amount of the payment and on the current rules. Check the Income Tax Rules and the Form 15CA instructions, or ask your CA.
Can the remitter file Form 15CA without a DSC?
It depends on the portal's current options for the remitter's login and entity type. Confirm the available signing methods on the e-Filing portal before the payment date.
Can a Class 2 DSC be used?
No. Class 2 is no longer issued, so use a valid Class 3 DSC.
Do I need to register the DSC again after renewal?
Yes, if the certificate changes. Register the new certificate on the portal before signing.
Can the same DSC be used on other portals?
Yes. One Class 3 DSC can be registered on several portals, but each portal needs its own registration.
Need a Class 3 DSC for CA certification work?
Check your DSC validity before you sign.
General guidance only. Confirm forms, thresholds and portal steps on the Income Tax e-Filing portal or with a professional.