Is Form 15CB (now Form 146) always required?

No. Form 146 is required only when the payment is taxable in India, the total to that person exceeds ₹5 lakh in the tax year, and there is no Assessing Officer certificate under s.395. Payments up to ₹5 lakh use Part A, non-taxable payments use Part D, and payments in the Rule 220 list need no form.

Is 15CB required for remittances below ₹5 lakh?

No. If the payment is taxable and the total paid to that person in the tax year does not exceed ₹5,00,000, you file Part A of Form 145 without a CA certificate. You must still deduct the correct TDS. Once the total crosses ₹5 lakh, later payments need Part B or Part C.

When is Form 15CA (now Form 145) not required?

Form 145 is not required for the specified payments listed under Rule 220 of the Income-tax Rules, 2026, which replaced the Rule 37BB list. Whether your payment is on that list depends on its exact nature and purpose code. A payment that is not on the list but is not taxable still needs Part D of Form 145.

Which part of Form 145 should I file?

Part A for taxable payments up to ₹5 lakh in the tax year. Part B for taxable payments above ₹5 lakh with an Assessing Officer certificate under s.395. Part C for taxable payments above ₹5 lakh with a CA certificate in Form 146. Part D for payments that are not taxable in India.

Can I file Form 145 after the remittance?

No. Form 145 must be filed before the money is transferred, and banks ask for the acknowledgement before releasing the payment. A form filed after the transfer does not cure the default. If a payment has already gone without the form, speak to a CA quickly so the TDS position and any exposure can be worked out.

Who can issue Form 146?

A Chartered Accountant registered on the e-filing portal, whom the remitter assigns through the My CA section. The CA must generate a UDIN for the certificate, and Form 146 can be verified only with the CA digital signature registered on the portal. Part C of Form 145 is then prefilled from the Form 146 acknowledgement.

Is UDIN mandatory on Form 146?

Yes. UDIN is mandatory for Form 146. The CA generates it on the ICAI portal for each certificate, and it allows the department and banks to verify that the certificate is genuine. A Form 146 without a valid UDIN should not be relied on by a bank or the remitter.

What is the penalty for not filing Form 15CA or 15CB?

For remittances up to 31 March 2026, section 271-I of the Income-tax Act, 1961 provided a penalty of ₹1,00,000 for not furnishing the information or furnishing inaccurate information. For remittances from 1 April 2026, check the position under the Income-tax Act, 2025 before remitting. Tax not deducted can also be recovered from the remitter.

Can a tax treaty reduce TDS on a foreign remittance?

Yes, if the recipient qualifies under the relevant treaty article. The recipient generally needs a Tax Residency Certificate from their country and Form 41 (old Form 10F). The CA checks the treaty article, the nature of the income and permanent establishment before certifying a lower rate in Form 146.

How much money can an NRI repatriate from an NRO account?

RBI limits repatriation from NRO accounts to USD 1 million per financial year. The bank usually asks for Form 145 and, for larger amounts, a CA certificate in Form 146 confirming that tax on the funds has been paid or deducted. Keep the sale deed, bank statements and TDS certificates ready.

Do resident individuals need Form 145 for LRS remittances?

It depends on the purpose. Resident individuals can remit up to USD 2,50,000 a financial year under the Liberalised Remittance Scheme of RBI, using PAN and Form A2. Many personal remittances are in the Rule 220 list or are not taxable in India. We check the purpose against Rule 220 and taxability before deciding which form, if any, applies.

Form 145 aur 146 file karne mein kitna time lagta hai?

Most cases are completed in 1 to 3 working days once we have the invoice or agreement, the recipient details and, where a treaty is claimed, the TRC and Form 41. Part C takes slightly longer because Form 146 must be filed first. Tell us your bank remittance date so we can plan.

Will the bank release my remittance without Form 145?

Usually not. Banks ask for the Form 145 acknowledgement before releasing a payment to a non-resident, and for Form 146 where the taxable amount is above ₹5 lakh in the tax year. Payments in the Rule 220 list need no form. We tell you which applies before your transfer.

Foreign Remittance Certification

Form 15CA and 15CB, now Form 145 and 146

Before a payment goes to a non-resident, your bank asks for the remitter form on the income tax portal and, for larger taxable payments, a CA certificate. From 1 April 2026, Form 15CA is Form 145 and Form 15CB is Form 146. We work out which part applies, issue the certificate where it is needed and file before your remittance date. Reviewed by CA Ganpat Khemka. Last updated 21 Sep 2026.

Talk to our team See process

Qualified CA / CS partners1 to 3 working daysBest for: Resident individuals, NRIs moving money from NRO accounts, and businesses paying foreign vendors.

Starting at

₹1,499 per remittance

Form 145 / 146 (old 15CA / 15CB)

Resident individuals, NRIs moving money from NRO accounts, and businesses paying foreign vendors.

Right Part (A, B, C or D) picked by a CA

Form 146 CA certificate with UDIN where needed

DTAA, TRC and Form 41 review

My CA assignment and portal filing handled

Bank-ready pack with acknowledgement

Timeline

1 to 3 working days

What it is

Form 145 / 146 (old 15CA / 15CB), explained in plain English.

Form 145 is the remitter statement to the Income Tax Department about a payment to a non-resident or a foreign company, filed online on the e-filing portal before the money is sent. Form 146 is a Chartered Accountant certificate on whether that payment is taxable in India and at what rate tax must be deducted, filed by the CA you assign on the portal. Your bank uses the Form 145 acknowledgement to release the remittance. For remittances on or after 1 April 2026 the forms, rule and sections carry new numbers under the Income-tax Act, 2025 and the Income-tax Rules, 2026: Form 145 replaces Form 15CA, Form 146 replaces Form 15CB, Rule 220 replaces Rule 37BB, section 393 replaces section 195, section 395 replaces section 197, Form 41 replaces Form 10F, and the ₹5 lakh test runs on the tax year.

Key terms

The vocabulary you'll see on the portal.

Form 145 Parts A to D

Part A: taxable up to ₹5 lakh in the tax year, no certificate. Part B: above ₹5 lakh with an Assessing Officer certificate under s.395. Part C: above ₹5 lakh with a Form 146 CA certificate. Part D: not taxable in India.

Form 146

The CA certificate that replaces Form 15CB. Needed only for Part C filings, with mandatory UDIN and digital signature verification.

Rule 220

The Income-tax Rules, 2026 rule listing specified payments that need no Form 145. It replaces the old Rule 37BB list.

UDIN

Unique Document Identification Number generated by the CA on the ICAI portal for each Form 146, so banks and the department can verify the certificate.

DTAA, TRC and Form 41

A tax treaty can reduce Indian tax on the payment. The recipient generally needs a Tax Residency Certificate and Form 41 (old Form 10F) to claim it.

Routes & scenarios

Match the situation to the right fix.

NRI repatriating from an NRO account

When: Property sale proceeds or savings moved abroad

RBI limit USD 1 million per financial year.
Form 145 with Form 146 for amounts above ₹5 lakh.
Source of funds and TDS proof checked first; TDS on property and lower TDS certificate support where a sale precedes the transfer.

Resident individual sending money abroad

When: Education, family support, gifts or investment under LRS

LRS limit USD 2,50,000 per financial year with PAN and Form A2.
Many personal remittances need no form under Rule 220.
We confirm which part, if any, applies.

Business paying a foreign vendor

When: Software, consultancy, marketing, royalty or fees for technical services

Typical Part C case above ₹5 lakh.
Contract, TRC, Form 41 and treaty article reviewed.
TDS deducted, paid and reported in the quarterly TDS return; TAN support included where needed.

Import of goods

When: Payment for goods where part may be taxable in India

Invoice and shipping documents reviewed.
Checked against the Rule 220 list.
Part D where nothing is chargeable to tax.

Paying a non-resident: the four checks before you remit

Every payment to a non-resident, whether a software subscription, consulting fee, royalty or dividend, goes through the same four checks, in order. The answer to each decides the next, and the last one decides which Part of Form 145 you file.

Is the payment taxable in India? Test it under the Income-tax Act's source rules (section 9 of the 1961 Act for payments up to 31 March 2026) and the tax treaty with the recipient's country, side by side. A software subscription paid to a non-resident with no permanent establishment in India is usually not business profits taxable here. But the same payment can be re-characterised as royalty or fees for technical services, and that is where most disputes arise.
Which rate applies? If it is taxable, tax is deducted under section 393(2) of the Income-tax Act, 2025 (old section 195) at the lower of the treaty rate and the rate under the Act. To claim the treaty rate, the recipient needs a Tax Residency Certificate and Form 41 (old Form 10F). Without them, the Act rate applies, with surcharge and cess.
Which Part of Form 145? Part A for taxable payments up to ₹5 lakh in the tax year. Above that, Part B with an Assessing Officer certificate under section 395(1) or 395(2) (old section 197), or Part C with a Form 146 CA certificate carrying a UDIN, from which Part C is prefilled. Part D if the payment is not taxable in India.
Any other levy on the payment? An equalisation levy has applied to some payments to non-residents alongside withholding, and its scope has since been cut back. It is a separate charge, not a substitute for TDS, so we confirm whether any part of it still applies to your payment before you remit.

The mistake we see most often

Filing Part D, as if the payment were not taxable, when it is. It saves a CA certificate today and creates a default later: tax that should have been deducted can be recovered from the remitter, and for remittances up to 31 March 2026, section 271-I of the Income-tax Act, 1961 provided a penalty of ₹1,00,000 for furnishing inaccurate information. If you are not sure the payment is outside tax, treat it as a Part C question, not a Part D answer.

The process

Form 145 / 146 (old 15CA / 15CB) - from kickoff to confirmation.

Brief

You share the invoice or agreement, the amount, the recipient country and the purpose, plus the remittance date your bank needs.

Diagnose

We check Rule 220, taxability in India, the treaty position and the ₹5 lakh tax-year total, and tell you which part applies.

Assign

For Part C, you add our CA in the My CA section of your e-filing account for Form 146. We guide you on a call if needed.

Certify

Our CA reviews the documents, generates the UDIN and files Form 146 with the CA digital signature.

File Form 145

We prepare the right part; for Part C the portal prefills it from the Form 146 acknowledgement. You e-verify and submit.

Bank pack

We send the Form 145 acknowledgement, Form 146 and a note for the bank, plus TDS payment and statement tracking where needed.

Documents required

What we'll need from you.

Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.

PAN, e-filing login access and bank details of the remitter

Invoice, agreement or purchase order for the payment

Recipient name, address, country and bank details

Recipient Tax Residency Certificate and Form 41, if a treaty benefit is claimed

Declaration of no permanent establishment in India, where relevant

For NRO repatriation: source of funds and proof of tax paid or TDS deducted

Assessing Officer certificate under s.395, if the recipient has one

Bank remittance application (Form A2 for individuals), if already prepared

Related services

Form 146 is one of the CA certificates that must carry a UDIN.

For very large remittances, the bank may also ask for a Legal Entity Identifier: see LEI for large remittances.

Sending money abroad to set up a company? See investing in a Singapore company from India and investing in a UAE company from India.

Form 145 / 146 (old 15CA / 15CB) FAQ

Common questions, answered.

Still unsure if Form 145 / 146 (old 15CA / 15CB) is right for your case? Talk to our team and we will walk you through your specifics.

Still have questions?

Tell us about your case and our team will walk through it and outline next steps.

Talk to our team →

For remittances on or after 1 April 2026, Form 15CA is replaced by Form 145 and Form 15CB by Form 146, under the Income-tax Rules, 2026. Rule 220 replaces the old Rule 37BB. The logic is similar: the remitter files Form 145, and a CA files Form 146 for taxable payments above ₹5 lakh in the tax year.

Ready when you are

Let's get your Form 145 / 146 (old 15CA / 15CB) sorted this week.

Our team will get on a call with you, confirm scope and start the work.

Talk to our team Browse Advisory

Foreign Remittance Certification

Form 15CA and 15CB, now Form 145 and 146

Talk to our team See process

Qualified CA / CS partners1 to 3 working daysBest for: Resident individuals, NRIs moving money from NRO accounts, and businesses paying foreign vendors.

Starting at

₹1,499 per remittance

Form 145 / 146 (old 15CA / 15CB)

Resident individuals, NRIs moving money from NRO accounts, and businesses paying foreign vendors.

Right Part (A, B, C or D) picked by a CA

Form 146 CA certificate with UDIN where needed

DTAA, TRC and Form 41 review

My CA assignment and portal filing handled

Bank-ready pack with acknowledgement

Timeline

1 to 3 working days

What it is

Form 145 / 146 (old 15CA / 15CB), explained in plain English.

Key terms

The vocabulary you'll see on the portal.

Form 145 Parts A to D

Form 146

The CA certificate that replaces Form 15CB. Needed only for Part C filings, with mandatory UDIN and digital signature verification.

Rule 220

The Income-tax Rules, 2026 rule listing specified payments that need no Form 145. It replaces the old Rule 37BB list.

UDIN

Unique Document Identification Number generated by the CA on the ICAI portal for each Form 146, so banks and the department can verify the certificate.

DTAA, TRC and Form 41

A tax treaty can reduce Indian tax on the payment. The recipient generally needs a Tax Residency Certificate and Form 41 (old Form 10F) to claim it.

Routes & scenarios

Match the situation to the right fix.

NRI repatriating from an NRO account

When: Property sale proceeds or savings moved abroad

RBI limit USD 1 million per financial year.
Form 145 with Form 146 for amounts above ₹5 lakh.
Source of funds and TDS proof checked first; TDS on property and lower TDS certificate support where a sale precedes the transfer.

Resident individual sending money abroad

When: Education, family support, gifts or investment under LRS

LRS limit USD 2,50,000 per financial year with PAN and Form A2.
Many personal remittances need no form under Rule 220.
We confirm which part, if any, applies.

Business paying a foreign vendor

When: Software, consultancy, marketing, royalty or fees for technical services

Typical Part C case above ₹5 lakh.
Contract, TRC, Form 41 and treaty article reviewed.
TDS deducted, paid and reported in the quarterly TDS return; TAN support included where needed.

Import of goods

When: Payment for goods where part may be taxable in India

Invoice and shipping documents reviewed.
Checked against the Rule 220 list.
Part D where nothing is chargeable to tax.

Paying a non-resident: the four checks before you remit

Is the payment taxable in India? Test it under the Income-tax Act's source rules (section 9 of the 1961 Act for payments up to 31 March 2026) and the tax treaty with the recipient's country, side by side. A software subscription paid to a non-resident with no permanent establishment in India is usually not business profits taxable here. But the same payment can be re-characterised as royalty or fees for technical services, and that is where most disputes arise.
Which rate applies? If it is taxable, tax is deducted under section 393(2) of the Income-tax Act, 2025 (old section 195) at the lower of the treaty rate and the rate under the Act. To claim the treaty rate, the recipient needs a Tax Residency Certificate and Form 41 (old Form 10F). Without them, the Act rate applies, with surcharge and cess.
Which Part of Form 145? Part A for taxable payments up to ₹5 lakh in the tax year. Above that, Part B with an Assessing Officer certificate under section 395(1) or 395(2) (old section 197), or Part C with a Form 146 CA certificate carrying a UDIN, from which Part C is prefilled. Part D if the payment is not taxable in India.
Any other levy on the payment? An equalisation levy has applied to some payments to non-residents alongside withholding, and its scope has since been cut back. It is a separate charge, not a substitute for TDS, so we confirm whether any part of it still applies to your payment before you remit.

The mistake we see most often

The process

Form 145 / 146 (old 15CA / 15CB) - from kickoff to confirmation.

Brief

You share the invoice or agreement, the amount, the recipient country and the purpose, plus the remittance date your bank needs.

Diagnose

We check Rule 220, taxability in India, the treaty position and the ₹5 lakh tax-year total, and tell you which part applies.

Assign

For Part C, you add our CA in the My CA section of your e-filing account for Form 146. We guide you on a call if needed.

Certify

Our CA reviews the documents, generates the UDIN and files Form 146 with the CA digital signature.

File Form 145

We prepare the right part; for Part C the portal prefills it from the Form 146 acknowledgement. You e-verify and submit.

Bank pack

We send the Form 145 acknowledgement, Form 146 and a note for the bank, plus TDS payment and statement tracking where needed.

Documents required

What we'll need from you.

Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.

PAN, e-filing login access and bank details of the remitter

Invoice, agreement or purchase order for the payment

Recipient name, address, country and bank details

Recipient Tax Residency Certificate and Form 41, if a treaty benefit is claimed

Declaration of no permanent establishment in India, where relevant

For NRO repatriation: source of funds and proof of tax paid or TDS deducted

Assessing Officer certificate under s.395, if the recipient has one

Bank remittance application (Form A2 for individuals), if already prepared

Related services

Form 146 is one of the CA certificates that must carry a UDIN.

For very large remittances, the bank may also ask for a Legal Entity Identifier: see LEI for large remittances.

Sending money abroad to set up a company? See investing in a Singapore company from India and investing in a UAE company from India.

Form 145 / 146 (old 15CA / 15CB) FAQ

Common questions, answered.

Still unsure if Form 145 / 146 (old 15CA / 15CB) is right for your case? Talk to our team and we will walk you through your specifics.

Still have questions?

Tell us about your case and our team will walk through it and outline next steps.

Talk to our team →

Ready when you are

Let's get your Form 145 / 146 (old 15CA / 15CB) sorted this week.

Our team will get on a call with you, confirm scope and start the work.

Talk to our team Browse Advisory

Form 15CA and 15CB, now Form 145 and 146

Form 145 / 146 (old 15CA / 15CB), explained in plain English.

The vocabulary you'll see on the portal.

Match the situation to the right fix.

NRI repatriating from an NRO account

Resident individual sending money abroad

Business paying a foreign vendor

Import of goods

Paying a non-resident: the four checks before you remit

The mistake we see most often

Form 145 / 146 (old 15CA / 15CB) - from kickoff to confirmation.

Brief

Diagnose

Assign

Certify

File Form 145

Bank pack

What we'll need from you.

Related services

Common questions, answered.

What replaced Form 15CA and Form 15CB?

Is Form 15CB (now Form 146) always required?

Is 15CB required for remittances below ₹5 lakh?

When is Form 15CA (now Form 145) not required?

Which part of Form 145 should I file?

Let's get your Form 145 / 146 (old 15CA / 15CB) sorted this week.

Form 15CA and 15CB, now Form 145 and 146

Form 145 / 146 (old 15CA / 15CB), explained in plain English.

The vocabulary you'll see on the portal.

Match the situation to the right fix.

NRI repatriating from an NRO account

Resident individual sending money abroad

Business paying a foreign vendor

Import of goods

Paying a non-resident: the four checks before you remit

The mistake we see most often

Form 145 / 146 (old 15CA / 15CB) - from kickoff to confirmation.

Brief

Diagnose

Assign

Certify

File Form 145

Bank pack

What we'll need from you.

Related services

Common questions, answered.

What replaced Form 15CA and Form 15CB?

Is Form 15CB (now Form 146) always required?

Is 15CB required for remittances below ₹5 lakh?

When is Form 15CA (now Form 145) not required?

Which part of Form 145 should I file?

Let's get your Form 145 / 146 (old 15CA / 15CB) sorted this week.