Form 15CA and Form 15CB are required when making certain foreign remittances from India. These forms ensure that applicable taxes have been deducted before remittance. Form 15CB is a certificate issued by a Chartered Accountant certifying tax compliance, while Form 15CA is a declaration filed online. These forms are mandated under the Income-tax Act, 1961. Proper filing ensures smooth international transactions and prevents regulatory issues with tax authorities and banks.