Differce in 15 ca and 15 cb

15CB is a certificate which needs to be obtained from CA in practice in case of remittance of amount to non resident irrespective of whether the transaction is taxable or not w.e.f. 1 june 2015.

Thereafter, on the basis of 15CB certificate an assessee files 15CA form electronically which contains the similar information as in form 15CB except addititonal information regarding Beneficiary, Remitter and Accountant.