A payment to a non-resident has to be tested for taxability under section 195 before the bank will remit it. Where a chartered-accountant certificate is required, Form 15CB records that view; Form 15CA is the information the remitter files on the portal. Filing the wrong part, or skipping the certificate when it is due, attracts a penalty and a stopped remittance.
The file we work from is the invoice or agreement, the tax-residency certificate and no-PE declaration where a treaty rate is claimed, and the nature of the payment. The certificate is written so an authorised-dealer bank can process it without a second round of questions. Remittances that are not taxable, or that fall in a part of Form 15CA that does not need 15CB, are filed on that basis rather than over-certified.