Form 145 Filing in India – Part A, B, C, D, Applicability and Exemptions

Form 145 filing is an important income-tax reporting requirement for specified payments made to non-residents and foreign companies. From 1 April 2026, Form 145 replaces the earlier Form 15CA under the Income-tax Act, 2025 and Income-tax Rules, 2026.

Before making a foreign remittance, an Indian company, business or individual must determine whether the payment is chargeable to income tax in India, whether Form 145 is required and which part of the form applies.

Form 145 contains four parts: Part A, Part B, Part C and Part D. The correct part depends primarily on taxability, the prescribed Rs. 5 lakh threshold and the availability of an Assessing Officer certificate or a Chartered Accountant certificate in Form 146.

EzyBiz India Consulting LLP provides professional assistance with Form 145 filing, foreign-remittance taxability review, withholding tax, DTAA documentation and CA certification.

For assistance, call +91 98992 17778 or email anil@ezybizindia.in.

For comprehensive assistance with overseas payments, visit our Form 145 and Form 146 Filing Services in India page.

What Is Form 145 Under the Income-tax Act, 2025?

Meaning and Purpose of Form 145

Form 145 is the prescribed information declaration for specified payments to a non-resident, not being a company, or to a foreign company.

It enables the Income Tax Department to obtain details of foreign remittances and assess compliance with the applicable income-tax and withholding-tax provisions.

Form 145 Replaces Earlier Form 15CA

Form 145 is the successor to Form 15CA under the new income-tax framework applicable from 1 April 2026. The corresponding Chartered Accountant certificate is Form 146, which replaces earlier Form 15CB.

Read our comparison of Form 145 and Form 146 with Form 15CA and Form 15CB to understand the transition.

Who Must File Form 145?

The person responsible for making a payment to a non-resident or foreign company must examine the reporting requirements under Rule 220.

Indian companies, firms, LLPs, individuals and other remitters may be required to furnish the prescribed information, depending on the nature and taxability of the payment.

Legal Provisions Governing Form 145 Filing

Section 397 of the Income-tax Act, 2025

Section 397(3)(d) provides the framework for furnishing information relating to payments to non-residents and foreign companies.

Form 145 reporting operates alongside the applicable withholding-tax requirements under the Income-tax Act, 2025.

Rule 220 of the Income-tax Rules, 2026

Rule 220 prescribes the information-reporting requirements, applicable parts of Form 145 and specified reporting exclusions for payments to non-residents and foreign companies.

The rule should be read with the actual nature of the remittance and the applicable income-tax provisions.

For the statutory requirements, refer to the official Rule 220.

Relationship With Form 146 CA Certificate

Form 145 is furnished by the remitter, whereas Form 146 is an Accountant’s certificate for applicable taxable remittances.

Where Part C applies, the Chartered Accountant must first file Form 146. The remitter subsequently uses the certificate acknowledgement to complete Form 145 Part C.

See our detailed Form 146 CA Certificate guide for documentation, applicability and certification procedures.

Form 145 Part A, B, C and D – Applicability Overview

The following table provides a practical guide to choosing the applicable part of Form 145.

Part	When applicable	Supporting requirement
Part A	Payment chargeable to tax in India, with payment or aggregate not exceeding Rs. 5 lakh during the tax year	Prescribed remittance and withholding particulars
Part B	Taxable payment exceeding Rs. 5 lakh, with the prescribed Assessing Officer certificate or order under section 395(1) or 395(2)	Assessing Officer certificate or order
Part C	Taxable payment exceeding Rs. 5 lakh, supported by an Accountant’s certificate in Form 146	Filed Form 146 and acknowledgement details
Part D	Payment not chargeable to tax in India and not excluded from reporting under Rule 220(3)	Information supporting the non-taxability position

Important: The appropriate part must be selected after examining the taxability and aggregate amount of the relevant payments. Part B and Part C should not be filed together for the same reporting requirement where Part B is properly furnished.

Form 145 Part A – Taxable Payments Up to Rs. 5 Lakh

When Is Part A Applicable?

Part A applies where the payment is chargeable to income tax in India and the payment or aggregate of the relevant payments does not exceed Rs. 5 lakh during the tax year.

The amount must be assessed with reference to the relevant aggregate and not simply on an invoice-by-invoice basis.

Information Required in Part A

Part A generally requires details of the remitter, foreign recipient, amount, nature and purpose of the remittance, relevant bank particulars and withholding-tax information.

The prescribed declaration must be completed and electronically verified by the remitter.

Example of Part A Applicability

An Indian company proposes a taxable payment of Rs. 3 lakh to a foreign service provider and has made no other relevant payments during the tax year.

Subject to the applicable statutory conditions, the company would generally furnish Part A of Form 145.

Form 145 Part B – Payments With an Assessing Officer Certificate

When Is Part B Applicable?

Part B generally applies where the relevant taxable payment or aggregate exceeds Rs. 5 lakh during the tax year and the prescribed certificate or order from the Assessing Officer under section 395(1) or section 395(2) is available.

Assessing Officer Certificate and Supporting Details

The remitter must provide the relevant particulars of the certificate or order and ensure that the reporting information is consistent with its conditions.

The certificate may address the appropriate withholding-tax treatment for the specified payment.

Is Form 146 Required When Part B Is Filed?

No. Where Part B is appropriately furnished on the basis of the prescribed Assessing Officer certificate or order, a separate Form 146 certificate is not required for the same reporting obligation.

This removes unnecessary duplication of Chartered Accountant certification.

Form 145 Part C – Payments Requiring Form 146

When Is Part C Applicable?

Part C generally applies where the relevant taxable payment or aggregate exceeds Rs. 5 lakh during the tax year and a Chartered Accountant certificate in Form 146 has been obtained.

The remitter must ensure that the certificate relates to the relevant remittance.

Role of the Chartered Accountant

The Chartered Accountant examines the transaction, taxability under Indian law, applicable treaty provisions, relevant withholding-tax rate and supporting documents before certifying Form 146.

For details, read our Form 146 certification and documents guide.

How Part C Uses the Form 146 Acknowledgement

After Form 146 is filed, the remitter enters the applicable Form 146 acknowledgement reference in the Form 145 Part C workflow.

The portal uses the filed certificate details to populate the relevant information, which the remitter must review before final verification.

Form 145 Part D – Payments Not Chargeable to Tax

When Is Part D Required?

Part D applies to payments that are not chargeable to income tax in India but remain reportable under Rule 220.

Non-taxability does not automatically eliminate the requirement to furnish Form 145.

Difference Between Non-Taxable and Exempt Remittances

A remittance may be non-taxable under Indian income-tax law but still require Part D. Separately, Rule 220(3) provides specified exclusions under which reporting is not required.

The remitter must distinguish the income-tax position from the applicable information-reporting exemption.

Example of a Part D Remittance

An Indian business proposes to pay a foreign supplier for services that, after examining the relevant statutory and treaty provisions, are determined not to be chargeable to Indian income tax.

If the payment is not covered by a prescribed Rule 220(3) exclusion, Form 145 Part D may be required.

Form 145 Exemptions Under Rule 220(3)

Specified Remittances Excluded From Reporting

Rule 220(3) contains specified exclusions from Form 145 reporting, including designated remittance purposes and other transactions satisfying the conditions of the rule.

The remitter should examine the exact rule and applicable purpose code rather than assuming that every non-taxable or personal remittance is exempt.

RBI Purpose Codes and Reporting Exclusions

The prescribed exclusions include identified remittance-purpose codes. The correct RBI purpose code depends on the actual nature of the payment.

Common categories requiring examination include travel-related payments, education, medical expenses, certain personal transfers and other specified transactions.

Not every payment within these broad categories is automatically exempt. The exact notified entry and conditions must be checked against Rule 220(3).

How to Determine Whether Form 145 Is Not Required

Before concluding that Form 145 is unnecessary, confirm the remitter’s status, nature of payment, recipient, applicable taxability and whether a specific reporting exclusion applies.

Retain the relevant invoice, agreement, supporting declaration and purpose-code documentation to substantiate the reporting decision.

Refer to the Income-tax Rules, 2026 for the notified list and conditions.

Form 145 Filing for Imports, Services and Business Payments

Import of Goods From Foreign Suppliers

Payments for ordinary purchases of goods from an overseas supplier do not automatically create an Indian income-tax liability.

However, the transaction should be examined for taxable components such as royalty, technical services or other arrangements that may affect chargeability.

For additional background, see our article on CA certificate requirements for foreign purchase payments.

Foreign Consultancy and Technical Service Payments

Payments to overseas consultants, technology providers, engineering firms and professional advisers may involve Indian withholding-tax provisions and applicable treaty rules.

The remitter should assess whether the payment is taxable before selecting Part A, Part B, Part C or Part D.

Software, Royalty and Intercompany Payments

Cross-border payments for software licences, royalty, intellectual property, management charges and intercompany services require transaction-specific tax review.

Where relevant, DTAA eligibility, permanent establishment, beneficial ownership and withholding-tax issues should be considered before Form 145 filing.

Form 145 Filing for Individuals and NRI Remittances

Repatriation of Funds by NRIs

NRI outward remittances may involve accumulated income, sale proceeds, inherited funds or other balances held in India.

The applicable income-tax reporting position depends on the source of funds, whether income is chargeable to tax and the relevant exemptions or reporting exclusions.

Foreign Education, Medical and Personal Payments

Payments relating to overseas education, medical treatment, travel and personal needs may qualify for specified reporting exclusions, depending on their actual purpose and the provisions of Rule 220(3).

The remitter should check the prescribed purpose code and statutory conditions rather than assuming that all personal payments are outside Form 145.

Property Sale Proceeds and Overseas Transfers

Repatriation of property sale proceeds may require separate examination of capital gains taxation, applicable withholding tax, the tax status of the seller and FEMA requirements.

Form 145 is only one part of the overall compliance assessment and does not replace other statutory or banking requirements.

Documents Required for Form 145 Filing

Documents of the Indian Remitter

• PAN and TAN, where applicable.
• Legal name and registered address.
• Contact and authorised signatory details.
• Income Tax e-Filing portal login and verification arrangements.
• Bank and authorised dealer details.
• Details of relevant earlier remittances during the tax year.

Documents of the Foreign Recipient

• Name and address of the foreign recipient.
• Country of residence.
• Foreign tax identification information, where applicable.
• Tax Residency Certificate, where treaty relief is claimed.
• Form 41 and other treaty documentation, where relevant.
• Relevant recipient declarations, depending on the nature of payment.

Transaction and Tax Supporting Documents

• Invoice, commercial agreement or payment request.
• Nature and purpose of the remittance.
• Amount and currency.
• Proposed date of payment.
• Applicable withholding-tax computation.
• Assessing Officer certificate or order for Part B.
• Form 146 acknowledgement for Part C.
• Relevant documents supporting non-taxability or reporting exclusion.

The exact checklist depends on the applicable part of Form 145 and the underlying transaction.

How to File Form 145 Online

Access Form 145 Through the Income Tax Portal

Log into the Income Tax e-Filing portal using the applicable user credentials.

Navigate to e-File, Income Tax Forms and File Income Tax Forms. Select the forms applicable under the Income-tax Act, 2025 and choose Form 145.

Select the Correct Part and Enter Remittance Details

Select the relevant tax year and the applicable Part A, B, C or D based on the taxability and prescribed reporting conditions.

Complete the remitter, recipient, payment, bank, withholding-tax and other fields relevant to the chosen part.

For Part C, use the filed Form 146 acknowledgement details to retrieve the applicable certificate information.

Verify, Submit and Download the Acknowledgement

After reviewing the information, submit Form 145 using the permitted electronic verification method. A Digital Signature Certificate is mandatory for TAN users under the prescribed portal procedure.

After successful submission and verification, retain the acknowledgement and transaction reference for your records and authorised dealer bank.

Detailed instructions and portal screenshots are available in the official Form 145 User Manual.

Form 145 Filing Through the Offline Utility

When the Offline Utility May Be Useful

The Income Tax Department provides a prescribed offline utility for preparing Form 145 data.

This may be useful for businesses handling several foreign-remittance filings and maintaining centralised compliance records.

Uploading and Electronically Submitting the Form

The offline utility allows preparation of the prescribed form data, which must subsequently be uploaded through the applicable e-Filing portal process.

Preparation through the offline utility alone does not complete statutory filing. Successful upload, verification and acknowledgement are required.

See the official Income Tax Forms download page for the applicable utility.

Form 145 Filing Due Date, Verification and Compliance

When Must Form 145 Be Filed?

Form 145 is an event-based reporting requirement and should be furnished before making the relevant foreign remittance.

There is no separate annual return-style filing deadline for the form. Each applicable remittance should be examined individually.

Digital Signature and Electronic Verification

Form 145 may be submitted using the electronic verification methods permitted for the relevant taxpayer category.

The official guidance provides for Digital Signature Certificate or Electronic Verification Code, with DSC mandatory for TAN users.

Consequences of Non-Filing or Incorrect Reporting

Failure to furnish prescribed remittance information or furnishing inaccurate information may attract consequences under the Income-tax Act, 2025.

Section 462 provides for a penalty of up to Rs. 1 lakh for the specified reporting default, subject to the applicable statutory provisions.

Businesses should maintain proper records of taxability review, remittance particulars, supporting documents and filing acknowledgements.

Common Form 145 Filing Errors to Avoid

Selecting the Wrong Part of Form 145

Incorrectly choosing Part A, B, C or D can create compliance difficulties. The applicable part should be determined only after considering taxability, aggregate remittance value and relevant certificates.

Ignoring DTAA and Withholding-Tax Requirements

Foreign remittance reporting and withholding-tax compliance are related but distinct requirements.

A remitter should not assume that filing Form 145 removes the obligation to examine applicable withholding tax, treaty conditions or other income-tax provisions.

Incorrect Purpose Code or Supporting Documents

Using an incorrect remittance-purpose code or relying on incomplete documentation can lead to inconsistencies between the tax declaration and banking records.

The purpose code should reflect the actual transaction and relevant RBI classification.

Practical Examples of Form 145 Filing

Example of a Taxable Consultancy Payment

An Indian company proposes to pay Rs. 4 lakh to an overseas consultant. Assume the payment is chargeable to income tax in India and the relevant aggregate does not exceed Rs. 5 lakh during the tax year.

Subject to the prescribed conditions, Form 145 Part A would ordinarily apply.

Example of Payment Supported by Form 146

An Indian business proposes a taxable payment of Rs. 12 lakh to a foreign service provider without an applicable Assessing Officer certificate.

Where the relevant conditions are satisfied, a Chartered Accountant would prepare Form 146 and the business would furnish Form 145 Part C using its acknowledgement.

Example of a Non-Taxable Remittance

An Indian company proposes a payment to a foreign supplier that is determined not to be chargeable to Indian income tax.

Form 145 Part D may apply if the payment is not covered by a specified reporting exclusion under Rule 220(3). If an applicable exclusion is satisfied, Form 145 may not be required.

Frequently Asked Questions on Form 145 Filing

Is Form 145 Mandatory for Every Foreign Remittance?

No. The prescribed reporting requirements depend on taxability, remitter status and the applicable Rule 220 exclusions.

Is Form 145 Required for Payments Below Rs. 5 Lakh?

Yes, in applicable cases. Where a payment is chargeable to income tax in India and the relevant aggregate does not exceed Rs. 5 lakh during the tax year, Part A generally applies.

Is Form 146 Required Along With Form 145?

Form 146 is required for the relevant Part C route. It is not universally required for every Form 145 filing.

What Is the Difference Between Part B and Part C?

Part B applies where the prescribed Assessing Officer certificate or order is available. Part C applies where the remitter is using a Chartered Accountant certificate in Form 146.

Is Form 145 Required for Import Payments?

The answer depends on the transaction’s taxability and whether a prescribed reporting exclusion applies. Ordinary import payments should be examined according to the actual commercial arrangement.

Can Form 145 Be Filed Without a Chartered Accountant?

Parts A, B and D do not require Form 146 merely by reason of their classification. However, professional tax advice may still be appropriate. Part C requires a previously filed Accountant’s certificate in Form 146.

Form 145 Filing Services by EzyBiz India

Professional Assistance With Form 145 Applicability

EzyBiz India Consulting LLP assists Indian companies, foreign subsidiaries, businesses and individuals with Form 145 filing and related cross-border tax compliance.

Our professional services include:

• Determination of Form 145 applicability.
• Selection of the appropriate Part A, B, C or D.
• Review of Rule 220 reporting exclusions.
• Foreign-remittance income-tax analysis.
• DTAA and Tax Residency Certificate review.
• Withholding-tax computation and advisory.
• Form 146 CA certification assistance.
• Preparation and filing of Form 145.
• Review of supporting transaction documents.
• Assistance with relevant bank and FEMA documentation.

We help businesses evaluate the correct reporting requirements before making foreign payments, reducing avoidable filing errors and compliance delays.

Need assistance with Form 145 filing? Contact our tax professionals with the nature of remittance, payment amount, recipient country and proposed payment date.

Contact EzyBiz India Consulting LLP

306, 3rd Floor, Vishwa Sadan Building, District Centre, Janakpuri, New Delhi – 110058, India.

Mobile: +91 98992 17778

Email: anil@ezybizindia.in

WhatsApp: Chat with our team

Related Services

• Form 145 and Form 146 Filing Services in India
• Form 146 CA Certificate – Applicability, Fees and Documents
• Form 145 and Form 146 vs Form 15CA and Form 15CB
• Form 15CA and Form 15CB – Earlier Framework
• FAQs on Earlier Form 15CA and Form 15CB
• Step-by-Step Filing Guide for Earlier Forms
• CA Certificate Requirements for Foreign Purchase Payments

Official External References

• Income Tax Department – Form 145 User Manual
• Income Tax Department – Form 145 FAQs
• Income-tax Rules, 2026 – Rule 220
• Income Tax Department – Form 146 User Manual
• Income Tax Department – Form Utilities

Reviewed By: CA Anil Agrawal, Founder, EzyBiz India Consulting LLP.

Last Updated: October 2026

Disclaimer: This article provides general information about Form 145 filing, foreign-remittance reporting and related compliance under the Income-tax Act, 2025 and Income-tax Rules, 2026. The applicable requirements depend on the nature of the remittance, chargeability of income, statutory provisions, treaty conditions, supporting documentation and the relevant reporting exclusions. Readers should obtain transaction-specific professional advice before making foreign remittances, determining withholding tax or claiming reporting exemptions. The article does not constitute a formal tax opinion or certification. Statutory provisions, administrative guidance and e-Filing procedures may change.