The Central Board of Direct Taxes (CBDT) has again extended the electronic filing of Income Tax Forms 15CA/15CB.

Taxpayers can now file Form 15 CA and Form 15 CB manually till July 15, the Ministry of Finance said. The decision was taken in view of rampant glitches on the new income tax filing online portal.

“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,” the ministry said on Monday.

In view of the difficulties reported by taxpayers in electronic filing of Income Tax Forms 1SCA/ISCB on the portal www.incomotax.ow.in. it had earlier been decided by CBDT that taxpayers could submit Forms 1SCA/ISCB in manual format to the authorized dealer till June 30, 2021.

“It has now been decided to extend the aforesaid date to 15th July. 2021. In view thereof. taxpayers can now submit the said Forms in manual format to the authorized dealers till 15th July, 2021. Authorized dealers are advised to accept such Forms till 15th July. 2021 for the purpose of foreign remittances. A facility will be provided on the new e-filing penal to upload these forms at a later date for the purpose of generation of the Document Identification Number,” the Finance Ministry further added.

A facility will be provided on the new e-filing portal to upload these forms at a later date in order to generate the Document Identification Number.

Any payment made by a resident Indian to a non-resident has to be declared in Form 15CA, wherein the resident states that tax on such a transaction has been deducted.

Form 15 CB is a certificate issued by a chartered accountant establishing that the provisions of the Double Taxation Avoidance Agreement (DTAA) and the Income-tax Act have been followed in tax deductions regarding the foreign remittances declared in Form 15 CA.