Anjana is a Non Resident Indian.
She has created Fixed Deposit(in NRO A/c) from the income earned in India in the past years. She has redeemed the FD's and is willing to repatriate the amount to Australia to meet her personal expenses. She will need certificate from a CA i.e. 15CA and 15CB to submit at the bank to complete the repartriation. In this case analysis of FD certificate is not sufficient, a CA will have to verify all the documents at the source level and understand the source of income for the FD and whether that has been offered to tax. Eg:- If the FD was created using rental income, CA will verify whether rental income was offered to tax in the relevant years.