Form 145 and Form 146 Filing Services in India

Making a payment from India to a non-resident or foreign company requires more than completing a bank transfer. The remitter may need to determine whether the payment is taxable in India, whether tax must be deducted at source, whether a Double Taxation Avoidance Agreement (DTAA) provides a beneficial position, and whether Form 145 and Form 146 are required before the authorised dealer bank processes the remittance.

EzyBiz India Consulting LLP provides professional Form 145 and Form 146 Filing Services in India for companies, LLPs, partnership firms, entrepreneurs, individuals and NRIs. Our support includes review of the nature of remittance, Indian taxability, withholding-tax implications, DTAA analysis, documentation review, coordination of Form 146 certification through an eligible practising Chartered Accountant, assistance with Form 145 filing and support for bank remittance documentation.

From 1 April 2026, Form 145 has replaced the earlier Form 15CA and Form 146 has replaced the earlier Form 15CB for remittances governed by the Income-tax Act, 2025 and Income-tax Rules, 2026. Because taxpayers and banks may still use the older terminology in practice, this page explains both the new forms and their connection with Forms 15CA and 15CB.

Form 145 and Form 146 Filing Services – What We Cover

End-to-End Foreign Remittance Tax Review

Before a form is filed, the underlying payment should be understood. We review the invoice, agreement, purpose of remittance, recipient details, applicable Indian tax provisions and treaty position to determine the appropriate compliance route.

Form 145 Filing and Form 146 CA Certification Support

Where Form 145 is applicable, we assist in determining the correct Part of the form and preparing the required information. Where Part C applies, Form 146 must first be certified and filed by an eligible practising Chartered Accountant registered on the Income Tax e-Filing portal with a valid DSC.

Businesses, Individuals and NRIs We Assist

Our services are available for Indian companies paying overseas vendors, Indian businesses making royalty or service payments, individuals making applicable foreign remittances and NRIs seeking repatriation of eligible funds from India.

Forms 145 and 146 Have Replaced Forms 15CA and 15CB

New Forms From 1 April 2026

For remittances made on or after 1 April 2026, the foreign-remittance reporting framework under the Income-tax Act, 2025 uses Form 145 and Form 146. Form 145 corresponds to the earlier Form 15CA, while Form 146 corresponds to the earlier Form 15CB.

Earlier Framework	Current Framework	Purpose
Form 15CA	Form 145	Information/declaration by the person responsible for making the applicable payment to a non-resident or foreign company
Form 15CB	Form 146	Accountant’s certificate for applicable taxable remittances
Rule 37BB	Rule 220	Prescribes the foreign-remittance information framework

For a detailed comparison, read our guide on Form 145 & Form 146 vs Form 15CA & Form 15CB.

What Happens to Remittances Relating to Earlier Periods?

The Income Tax Department has clarified that procedural compliance generally follows the law applicable on the date of remittance. Accordingly, a remittance made on or after 1 April 2026 ordinarily uses Forms 145 and 146 even where the underlying liability arose before that date, while the taxability of the underlying income may still need to be examined under the law applicable to the period in which it accrued.

Our earlier detailed guide on the old framework remains available at Form 15CA and Form 15CB – Now Forms 145 and 146.

What Is Form 145?

Form 145 Is the Remitter’s Information Form

Form 145 is the prescribed information form for applicable payments to a non-resident, other than a company, or to a foreign company. It is filed by the person responsible for making the payment and should be completed before the remittance is processed.

The form captures information regarding the remitter, remittee, nature and amount of payment, taxability, withholding-tax position and other prescribed details.

Who Can File Form 145?

A taxpayer, authorised signatory or representative assessee can file Form 145, subject to the applicable e-Filing portal requirements. Form 145 can be filed online or prepared through the Income Tax Department’s offline utility.

See the official Income Tax Department Form 145 User Manual.

Which Part of Form 145 Applies – A, B, C or D?

Form 145 Part A – Taxable Remittance Up to ₹5 Lakh

Part A applies where the remittance is chargeable to tax in India and the remittance or aggregate of such remittances does not exceed ₹5 lakh during the tax year.

Form 145 Part B – Taxable Remittance With Assessing Officer Certificate

Part B applies where the taxable remittance or aggregate exceeds ₹5 lakh during the tax year and the remitter has obtained the applicable certificate from the Assessing Officer under section 395(1) or 395(2) of the Income-tax Act, 2025.

Where Part B is correctly filed on the basis of an Assessing Officer certificate, a separate Form 146 CA certificate is not required for that remittance.

Form 145 Part C – Taxable Remittance With Form 146

Part C applies where the remittance is chargeable to tax, the remittance or aggregate exceeds ₹5 lakh during the tax year and an accountant’s certificate in Form 146 has been obtained.

Form 146 must be filed before Part C of Form 145. The acknowledgement number of the filed Form 146 is then used for Form 145 Part C.

Form 145 Part D – Remittance Not Chargeable to Tax

Part D applies where the remittance is not chargeable to tax under the Income-tax Act, subject to payments that are themselves excluded from Form 145 reporting under Rule 220(3).

Situation	Form 145	Form 146
Taxable remittance up to ₹5 lakh	Part A	Generally not required
Taxable remittance above ₹5 lakh with AO certificate	Part B	Not required
Taxable remittance above ₹5 lakh without AO certificate	Part C	Required
Not chargeable to tax and not exempt from reporting under Rule 220(3)	Part D	Not required
Payment covered by Rule 220(3) exemption	Not required, subject to conditions	Not required

What Is Form 146?

Form 146 Is the Accountant’s Tax Determination Certificate

Form 146 is the accountant’s certificate used for Part C of Form 145. The Chartered Accountant reviews the nature of payment, chargeability to tax in India, applicable withholding tax and DTAA position before certifying the prescribed information.

When Is Form 146 Mandatory?

Form 146 is required where the payment to a non-resident or foreign company is chargeable to tax, the remittance or aggregate exceeds ₹5 lakh during the tax year and an Assessing Officer certificate under the applicable provisions has not been obtained.

Who Can File Form 146 and How Is It Verified?

Form 146 can be filed only by a Chartered Accountant registered on the Income Tax e-Filing portal who has been assigned the form by the taxpayer. The CA must have a registered Digital Signature Certificate. The current framework also uses UDIN-based authentication to support verification of the certificate.

See the official Form 146 User Manual and Form 146 FAQs.

When Form 145 or Form 146 May Not Be Required

Specified Exemptions Under Rule 220(3)

Rule 220 provides specified situations in which Form 145 itself is not required. These include prescribed categories such as certain individual remittances not requiring prior RBI approval, specified payments by an IFSC unit and remittances falling within notified RBI purpose-code categories.

The exemption should be checked against the actual purpose of remittance rather than assumed merely because the payment is not taxable.

Form 146 Is Not Required in Every Foreign Remittance

Form 146 is not a universal requirement for all outward remittances. It is principally relevant where Part C of Form 145 applies. Non-taxable remittances, taxable remittances within the Part A threshold and remittances covered by an Assessing Officer certificate under Part B do not ordinarily require Form 146.

Refer to Income Tax Department Form 145 FAQs and the Income-tax Rules, 2026.

Taxability, TDS and DTAA Review Before Foreign Remittance

Determine Whether the Payment Is Chargeable to Tax in India

The filing decision should follow the tax analysis, not the other way around. The nature of the payment, source rules, recipient status, underlying contract and other facts should be examined before determining whether the sum is chargeable to tax in India.

For payments historically analysed under section 195 of the Income-tax Act, 1961, the applicable provisions under the Income-tax Act, 2025 and transition rules should now be considered for current remittances.

Determine the Correct Withholding-Tax Rate

If the payment is taxable in India, the remitter should determine the applicable withholding-tax rate, surcharge and cess where relevant, as well as any grossing-up implications under the contract.

Incorrect or short deduction can create tax, interest, disallowance and compliance exposure for the Indian payer.

Apply DTAA Benefits Where Available

Where India has a Double Taxation Avoidance Agreement with the recipient’s country of residence, the treaty may provide a more beneficial rate or alter the tax treatment depending upon the nature of income.

The relevant treaty article should be reviewed for payments such as royalty, fees for technical services, interest, business profits, professional services and other cross-border income. Visit the official Income Tax Department DTAA portal and our International Tax and Transfer Pricing Services.

Documents Required for Form 145 and Form 146

Remitter and Remittee Details

Typical information includes the remitter’s PAN, TAN where applicable, address and contact details together with the foreign recipient’s legal name, address, country, Tax Identification Number or PAN where available and beneficiary bank information.

Invoice, Agreement and Remittance Documents

The transaction should generally be supported by the invoice, agreement, contract, purchase order, royalty or licence arrangement, loan agreement, sale document or other evidence explaining why the payment is being made.

The authorised dealer bank may also seek Form A2, purpose code, SWIFT details and transaction-specific FEMA documentation.

Tax and Treaty Documents

Where DTAA relief is claimed, documents may include the Tax Residency Certificate, Form 41 and other information required to support treaty eligibility. Depending upon the transaction, declarations relating to permanent establishment, beneficial ownership or other treaty conditions may also be relevant.

Tax Residency Certificate, Form 41 and DTAA Documentation

Form 41 – Earlier Form 10F

Under the current framework, Form 41 is used for furnishing prescribed information by a non-resident where treaty relief is claimed. It corresponds broadly to the earlier Form 10F framework.

For a Form 145/146 transaction involving treaty relief, the documentary position should be reviewed before certifying the withholding rate.

Tax Residency Certificate and Treaty Eligibility

A Tax Residency Certificate issued by the recipient’s country of residence is an important treaty document. However, possessing a TRC alone does not automatically establish the tax result for every payment; the relevant treaty article, nature of income and applicable conditions must still be analysed.

Common Foreign Remittances Requiring Tax Review

Foreign Vendor, Professional and Consultancy Payments

Indian businesses regularly remit payments for consultancy, legal, management, marketing, engineering, design and other professional services. Each payment should be examined for Indian-source taxation, treaty treatment and withholding obligations.

Software, SaaS, Royalty and Technical-Service Payments

Payments for software licences, cloud services, subscriptions, technology, technical support, know-how or intellectual property can raise classification issues involving royalty, fees for technical services, business profits and treaty provisions.

The contractual rights granted and the actual nature of the service should be analysed rather than relying only on the invoice description.

Interest, Commission, Dividend and Other Cross-Border Payments

Other transactions may include interest, commission, brokerage, dividend, reimbursements, group-company charges and other payments to overseas parties. The withholding and reporting position can differ significantly depending upon the facts and the applicable DTAA.

Form 145 and Form 146 for NRI Repatriation

NRO Account and Indian-Source Funds

NRIs may seek to repatriate funds from NRO accounts representing rent, interest, maturity proceeds, investment proceeds or other Indian-source funds. The tax paid on the underlying income, FEMA eligibility and prescribed remittance documentation should be reviewed together.

Sale of Property and Investment Proceeds

Where an NRI repatriates sale proceeds of Indian property or investments, the underlying acquisition, sale, capital-gains tax, TDS and source of funds may need to be documented for the authorised dealer bank.

For broader NRI tax support, see our NRI Taxation Services in India.

Inheritance, Gift and Other Legitimate Funds

Inheritance, gifts and other eligible balances can also require source documentation, tax review and FEMA analysis before repatriation. Form 145/146 applicability should be determined from the exact nature and taxability of the remittance.

Step-by-Step Form 145 and Form 146 Filing Process

Step 1 – Review the Transaction and Tax Position

We first review the remittance purpose, supporting contract or invoice, recipient country, amount, taxability, applicable withholding rate and treaty documentation.

Step 2 – File Form 146 First Where Part C Applies

If Form 146 is required, the taxpayer adds and assigns the eligible practising Chartered Accountant on the Income Tax e-Filing portal. The CA reviews the prescribed information, certifies the form using DSC and completes the filing.

Step 3 – File Form 145 and Submit It to the Bank

After Form 146 is filed, the acknowledgement number is used for Form 145 Part C. The remitter reviews and e-verifies Form 145. The filed Form 145 is then provided to the authorised dealer bank, together with the other transaction and FEMA documents required by the bank.

Taxpayers can access the official Income Tax e-Filing Portal.

Online, Offline and Bulk Filing of Forms 145 and 146

Online Filing Through the Income Tax Portal

Both Form 145 and Form 146 can be submitted through the e-Filing portal. Form 145 may be e-verified through the permitted verification methods, while Form 146 is e-verified by the Chartered Accountant using the registered DSC.

Offline Utility and Multiple Remittances

The Income Tax Department also provides a common offline utility for Forms 145 and 146. This can be useful for businesses handling multiple remittances and preparing data in a structured manner before upload.

See the official Income Tax Forms and Offline Utilities.

Bank, FEMA and RBI Coordination for Foreign Remittances

Income-Tax Filing Does Not Replace FEMA Compliance

Form 145 and Form 146 address income-tax reporting and certification. The remittance must also satisfy applicable FEMA rules, RBI directions and authorised dealer bank requirements.

For FEMA-related assistance, see our FEMA & RBI Advisory Services in India.

Purpose Code and Bank Documentation Must Be Consistent

The RBI purpose code, invoice or agreement, tax position, Form 145/146 description and bank documentation should describe the same commercial transaction. Inconsistent descriptions can delay processing and may require clarification or fresh documentation.

Common Form 145 and Form 146 Filing Mistakes

Selecting the Wrong Part of Form 145

A frequent error is choosing Part A, B, C or D solely on the basis of remittance amount without first considering taxability and whether an Assessing Officer or accountant’s certificate exists.

Claiming DTAA Benefit Without Complete Documentation

A treaty rate should not be used merely because India has a DTAA with the recipient’s country. The recipient’s treaty eligibility and supporting documents, including TRC and Form 41 where applicable, should be reviewed.

Mismatch Between Forms, TDS and Bank Papers

Differences in remittance amount, currency, purpose, recipient details, TDS rate or payment description between Form 146, Form 145 and bank documents can lead to avoidable queries and delays.

Correction, Withdrawal and Penalty Provisions

Forms Cannot Simply Be Edited After Submission

The Income Tax Department’s current FAQs state that Form 145 and Form 146 cannot be edited or modified after submission. If material information is incorrect, the withdrawal and refiling options should be reviewed promptly.

Withdrawal Within Seven Days

Form 145 can be withdrawn within seven days from submission. Form 146 can also be withdrawn within seven days, subject to the status of the linked Form 145. Once Form 146 has been consumed in a Form 145 Part C filing, the linked filing relationship must be considered before withdrawal.

Penalty Exposure for Incorrect or Missing Information

Failure to furnish Form 145 or furnishing inaccurate information can attract a penalty of up to ₹1 lakh under section 462 of the Income-tax Act, 2025. An accountant furnishing inaccurate information in Form 146 can face a penalty of up to ₹10,000 for each certificate under section 463.

Where a transaction has already been remitted without correct compliance, the facts should be reviewed immediately rather than attempting to back-date or inaccurately reconstruct the filing.

Why Choose EzyBiz for Form 145 and Form 146 Services?

International Tax and DTAA Review Before Certification

Our focus is not merely on completing a portal form. We first analyse the character of the payment, Indian taxability, withholding-tax requirement and applicable DTAA so that the reporting position is supported by the transaction documents.

Coordination Between Tax, CA Certification and Bank Requirements

Where Form 146 is required, we coordinate the documentation and certification process through an eligible practising Chartered Accountant and assist the client with the corresponding Form 145 and authorised dealer bank requirements.

Remote Support Across India and Overseas

Most Form 145 and Form 146 assignments can be handled electronically. We assist Indian businesses, foreign-owned Indian companies, individuals and NRIs across India and overseas with document review, tax analysis and filing coordination.

For wider tax support, visit our Tax and Regulatory Advisory Services in India and Direct Tax Advisory Services.

Frequently Asked Questions and Related Services

Is Form 146 Required for Every Foreign Remittance?

No. Form 146 is principally required when Form 145 Part C applies—where the remittance is chargeable to tax, exceeds the ₹5 lakh threshold during the tax year and an applicable Assessing Officer certificate has not been obtained.

Which Form Should Be Filed First – Form 145 or Form 146?

Where Part C applies, Form 146 is filed first by the Chartered Accountant. The acknowledgement number of the filed Form 146 is then used by the remitter for filing Form 145 Part C.

Are Forms 15CA and 15CB Still Used After 1 April 2026?

For remittances made on or after 1 April 2026 under the current framework, Form 145 and Form 146 are the prescribed forms. Forms 15CA and 15CB remain relevant to earlier remittances and are still widely used as search and industry terminology during the transition.

Can EzyBiz Assist With DTAA, TDS and NRI Repatriation Along With the Forms?

Yes. Our support can include Indian taxability analysis, withholding-tax review, DTAA analysis, NRI repatriation tax review, documentation support and coordination of the Form 146/Form 145 filing process.

Related Services and Guides

• Form 15CA and Form 15CB – Now Forms 145 and 146
• Form 145 & 146 vs Form 15CA & 15CB
• International Tax and Transfer Pricing Services
• NRI Taxation Services in India
• FEMA & RBI Advisory Services
• Direct Tax Advisory Services
• Income Tax Assessment and Litigation Services
• Tax and Regulatory Advisory Services in India
• Contact EzyBiz India

Official Resources

• Income Tax Department – Form 145 User Manual
• Income Tax Department – Form 146 User Manual
• Income Tax Department – Form 145 FAQs
• Income Tax Department – Form 146 FAQs
• Income Tax Department – Income Tax Forms FAQs
• Income-tax Rules, 2026
• Income Tax Department – Double Taxation Avoidance Agreements

Reviewed By
CA Anil Agrawal
Founder, EzyBiz India Consulting LLP
Chartered Accountant with 20+ years of professional experience in taxation, international taxation, cross-border transactions, FEMA, regulatory advisory and foreign-remittance matters.

Last Updated: September 2026

Disclaimer:
The information on this page is intended for general informational and educational purposes only and should not be treated as tax, legal, FEMA, banking or professional advice for a particular remittance.

The requirement to file Form 145 or obtain Form 146 depends on the date of remittance, nature and amount of payment, taxability in India, applicable Income-tax Act and Rules, availability of an Assessing Officer certificate, DTAA provisions, Rule 220 exemptions and supporting documentation.

Form 146 is a prescribed accountant’s certificate and can be certified only by an eligible practising Chartered Accountant after examining adequate records and evidence. EzyBiz India Consulting LLP assists with tax analysis, documentation and filing coordination, while prescribed certification is undertaken by an eligible professional in accordance with applicable law.

Foreign remittances may also be subject to FEMA, RBI directions and authorised dealer bank requirements. Tax laws, treaty provisions, forms, purpose codes and banking procedures can change. The latest applicable official guidance should therefore be verified before a remittance is made.