15CB: This is a certificate to be issued by a practicing Chartered Accountant as to whether the purported foreign remittance is taxable, and if so whether taxes have been deducted as per the provisions of the Income Tax Act, 1961.
15CA:
Purpose: Form 15CA is a declaration form required by the Income Tax Department for payments to non-residents. It ensures that taxes are deducted at the appropriate rates.
Applicability: It is applicable for various types of payments, including business transactions, salary, and other payments to non-residents.