NRI · 6 min read
NRI Repatriation from India: NRO Limit, Form 15CA & 15CB (2026)
By the India Law Simplified editorial team · Verified against primary government sources (bare Acts & official portals) · Last updated 2026-04-20
Moving your money from India to your overseas account is allowed, but the rules and forms differ from those for residents. (The LRS USD 250,000 scheme is for resident Indians — NRIs use the NRO route below.)
1How much an NRI can repatriate
From an NRE or FCNR account, funds are freely repatriable. From an NRO account (Indian-source income), you can repatriate up to USD 1 million per financial year, provided applicable taxes are paid. This USD 1 million facility — not the resident LRS scheme — is the route for NRIs. Verify current limits with your bank/RBI.
2Form 15CA and Form 15CB
- Form 15CA: a declaration by you (the remitter), filed on the income-tax portal, about the remittance.
- Form 15CB: a certificate from a Chartered Accountant confirming the amount and that taxes have been deducted/paid — required for many taxable foreign remittances above the threshold.
- Your bank needs these before processing the transfer.
3Step-by-step
- Confirm the funds are within your repatriable limit and taxes are paid.
- Get Form 15CB from a CA (where required) and file Form 15CA online.
- Give the bank Form 15CA/15CB plus KYC and proof of source (ITR, TDS certificate, sale deed, etc.).
- The bank remits via banking channels (SWIFT). Keep all records.
Frequently asked questions
Does the USD 250,000 LRS limit apply to NRIs?
No — LRS is for resident individuals. NRIs repatriate freely from NRE/FCNR, and up to USD 1 million per year from NRO accounts.
When do I need Form 15CB?
A CA's Form 15CB is generally required for taxable foreign remittances above the prescribed threshold, alongside your Form 15CA declaration. Verify the current threshold.
Is this professional advice?
No. Repatriation and FEMA rules are case-specific. Engage a CA with international-tax experience before remitting.
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India Law Simplified is an AI-assisted research & drafting tool, not a substitute for a licensed advocate or CA. Verify all figures and steps with a professional before acting. Statutory limits and fees change with each Finance Act / notification.