Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.
Records to organize
Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.
- Remittance purpose and recipient information
- Contracts, invoices or source-of-funds evidence
- Tax, treaty and bank-request documentation
How to use these records
Identify the payment, recipient and whether the remittance is chargeable before selecting a form or exception. The Department lists legacy and current form references. Confirm the governing period and live filing route rather than assume every transfer requires both historic Forms 15CA and 15CB.
The question to resolve before filing
Which remittance reporting or certification requirements apply to this payment?
Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.
A mistake to avoid
Do not assume every foreign transfer requires the same forms or that a bank request resolves the tax analysis.
A clear handoff to your preparer
- Label the evidence. Keep each record with its relevant year, account or activity.
- List open questions. Share missing information and anything that differs from the prior return.
- Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.
Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.
Official starting points
Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.
Check the tax period and current form. The Income Tax Department now lists some forms under both legacy and current numbers, including Form 10F / Form 41. Confirm the governing tax period, legislation and filing instructions rather than assuming a historic form number is the current submission route.