Form 145 and Form 146 Filing Services in India

Form 145 and Form 146 Filing Services in India

Making a payment or remittance from India to a non-resident or foreign company may require examination of the applicable Indian withholding tax provisions, Double Taxation Avoidance Agreement (DTAA), nature of payment and prescribed foreign-remittance reporting requirements.

EzyBiz India provides professional Form 145 and Form 146 filing services in India, including taxability review, withholding tax determination, DTAA analysis, Chartered Accountant certification, preparation of Form 146 and assistance with filing Form 145 on the Income Tax e-Filing portal.

With effect 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. The new forms continue the foreign-remittance reporting and CA-certification framework with revised form numbers and reporting requirements.

Whether you are an Indian company making payment to an overseas vendor, an individual remitting funds abroad, an NRI repatriating eligible funds, or a business making royalty, technical-service, professional-service or other cross-border payments, our team can assist in determining the correct tax and reporting position before the remittance is processed.

Form 145 and Form 146 Compliance for Foreign Remittances

Foreign remittances cannot always be treated as a simple banking transaction. Before making the payment, it may be necessary to determine whether the amount is taxable in India, whether tax is required to be deducted at source, whether a DTAA provides a beneficial tax rate, and which part of Form 145 is applicable.

Form 145 is the information statement furnished by the person responsible for making payment to a non-resident, other than a company, or to a foreign company. It is generally filed for each applicable remittance before the payment is made. In specified cases, Form 146 issued by a Chartered Accountant is required before Part C of Form 145 can be filed.

Our Form 145 and Form 146 services are designed to address both the tax determination and the procedural filing requirement, helping the remitter maintain appropriate documentation for the Income Tax Department, authorised dealer bank and its internal compliance records.

What Is Form 145?

Form 145 – Earlier Form 15CA

Form 145 is the prescribed information form for payments made to a non-resident, not being a company, or to a foreign company. It replaces the earlier Form 15CA for remittances made on or after 1 April 2026.

The form contains details relating to the remitter, recipient, nature and amount of remittance, taxability and withholding-tax position. Depending upon the nature and amount of the payment and whether an Assessing Officer certificate or CA certificate has been obtained, the appropriate Part A, B, C or D of Form 145 has to be selected.

Form 145 can currently be submitted through the Income Tax e-Filing portal in online mode or through the prescribed offline utility.

What Is Form 146?

Form 146 – Earlier Form 15CB

Form 146 is a certificate issued by a Chartered Accountant in relation to specified payments to a non-resident or foreign company. It replaces the earlier Form 15CB under the new Income Tax framework.

For a taxable payment where the payment or aggregate of such payments exceeds ₹5 lakh during the tax year, Form 146 is relevant where the remitter is proceeding through the CA-certification route for filing Part C of Form 145.

While issuing Form 146, the Chartered Accountant examines matters including the nature of remittance, taxability under Indian income-tax law, applicable DTAA provisions, withholding-tax rate and tax deducted at source. The prescribed Form 146 itself contains separate panels dealing with taxability under domestic law, DTAA taxability and TDS.

Form 145 vs Form 146 – What Is the Difference?

Form 145 Is Filed by the Remitter

Form 145 is the reporting form furnished by the person responsible for making the foreign payment. Depending on the facts of the transaction, the remitter selects the appropriate Part of Form 145 and submits it through the Income Tax e-Filing portal.

Form 146 Is Certified by a Chartered Accountant

Form 146 is the Chartered Accountant’s certificate used where the prescribed conditions for CA certification are satisfied. The taxpayer first assigns Form 146 to the CA through the e-Filing portal. After the CA files Form 146, its acknowledgement number is used for filing Part C of Form 145, and relevant information from Form 146 is pre-filled into Form 145 Part C.

Accordingly, Form 146 does not replace Form 145. Where Form 146 is required, the CA certificate is completed first and the remitter subsequently completes the applicable Part C of Form 145.

Which Part of Form 145 Is Applicable?

Form 145 is divided into four parts. Correct selection of the applicable part is important because the requirements differ depending on the taxability, amount of remittance and availability of a certificate from the Assessing Officer or Chartered Accountant.

Part A of Form 145

Part A generally applies where the remittance is taxable under the Income Tax Act and the amount of the remittance, or aggregate of such remittances during the tax year, does not exceed ₹5 lakh.

Part B of Form 145

Part B applies where the remittance is taxable, the payment or aggregate of such payments exceeds ₹5 lakh during the tax year, and the remitter has obtained the prescribed certificate from the Assessing Officer under the applicable provisions of the Income Tax Act, 2025.

Where the remitter is filing Part B on the basis of the prescribed Assessing Officer certificate, the Income Tax Department has clarified that a separate Form 146 from a Chartered Accountant is not required.

Part C of Form 145

Part C applies where the remittance is taxable, the payment or aggregate of such payments exceeds ₹5 lakh during the tax year, and a Chartered Accountant has issued Form 146.

The information relating to the remitter, recipient, remittance, domestic taxability, DTAA position and TDS is linked with the Form 146 filed by the Chartered Accountant.

Part D of Form 145

Part D applies to remittances that are not taxable under the Income Tax Act, subject to the exclusions prescribed under Rule 220(3) of the Income Tax Rules, 2026.

Therefore, a payment being non-taxable does not automatically mean that no review is required. The nature and purpose of remittance should first be examined to determine whether Form 145 Part D is required or whether the payment falls within a prescribed category for which reporting is not required.

Is Form 146 Required for Every Foreign Remittance?

No. Form 146 is not required for every payment made outside India.

Its applicability depends principally upon whether the payment is taxable in India, the amount or aggregate amount of taxable remittances during the tax year and whether the remitter has obtained the relevant certificate from the Assessing Officer. The Income Tax Department specifically confirms that where the taxpayer is filing Part B of Form 145 based on an Assessing Officer certificate, Form 146 is not required.

Determining whether a foreign remittance is taxable can involve interpretation of the Income Tax Act, the nature of the underlying transaction and the applicable DTAA. Therefore, the tax position should ideally be reviewed before deciding whether Form 146 is required.

Our Form 145 and Form 146 Filing Services in India

EzyBiz India provides end-to-end professional assistance for foreign remittance tax compliance, from determining whether the payment is taxable in India to filing the appropriate part of Form 145 and obtaining Chartered Accountant certification in Form 146, wherever required.

Our services cover both the tax analysis underlying the remittance and the procedural requirements on the Income Tax e-Filing portal.

Applicability Review for Form 145 and Form 146

Before preparing the forms, we review the proposed foreign remittance to determine:

  • nature and purpose of the payment;
  • residential status and country of residence of the recipient;
  • whether the payment is taxable in India;
  • applicable withholding tax requirements;
  • whether DTAA benefits can be claimed;
  • aggregate amount of relevant remittances during the tax year;
  • whether Form 146 certification is required; and
  • whether Part A, Part B, Part C or Part D of Form 145 is applicable.

The official Form 145 framework requires different parts depending upon taxability, the ₹5 lakh threshold and whether an Assessing Officer certificate or Form 146 has been obtained.

Form 145 Filing Assistance

We assist clients with preparation and filing of the applicable part of Form 145, including review of:

  • remitter details;
  • foreign recipient details;
  • country and address of the recipient;
  • amount and currency of remittance;
  • nature and purpose of payment;
  • taxability of the payment;
  • applicable TDS position;
  • Assessing Officer certificate, where applicable; and
  • Form 146 acknowledgement details for Part C filings.

Form 145 is required to be furnished for each applicable remittance before the amount is remitted and can presently be submitted through the online e-Filing facility or the prescribed offline utility.

Form 146 CA Certification

Where Form 146 is applicable, our Chartered Accountants review the supporting documents and tax position before issuing the certificate.

Form 146 contains separate reporting panels covering:

  • particulars of the remitter;
  • particulars of the foreign recipient;
  • particulars of the remittance;
  • taxability under the Income Tax Act without considering DTAA;
  • taxability under the applicable DTAA;
  • tax deducted at source; and
  • verification by the Chartered Accountant.

For filing Form 146, the taxpayer first assigns the form to the Chartered Accountant through the Income Tax e-Filing portal. The CA must be registered on the portal and have a valid registered DSC.

Taxability and TDS Determination

Preparation of Form 145 or Form 146 should not be treated merely as a form-filing exercise. The underlying taxability of the foreign payment must first be examined.

Our review may include:

  • nature of income in the hands of the foreign recipient;
  • chargeability of the payment to tax in India;
  • applicable withholding tax rate;
  • availability of treaty relief;
  • characterisation of payment as royalty, fees for technical services, business income, interest, capital gains or other income, as applicable;
  • Permanent Establishment implications, where relevant;
  • tax gross-up provisions under the commercial agreement, where relevant; and
  • supporting documentation required to adopt a beneficial DTAA rate.

The taxability and treaty position examined by the CA are specifically reflected in Form 146 through separate domestic-law, DTAA and TDS panels.

DTAA Review for Foreign Remittances

India has entered into Double Taxation Avoidance Agreements with numerous countries. Where the foreign recipient is eligible for treaty benefits, the applicable DTAA may affect the characterisation of income, taxability in India or the rate at which tax is required to be withheld.

Our DTAA review may include examination of:

  • relevant article of the applicable tax treaty;
  • residential status of the foreign recipient;
  • Tax Residency Certificate;
  • nature and character of the payment;
  • Permanent Establishment or fixed-base implications, where relevant;
  • beneficial ownership requirements, where applicable; and
  • prescribed treaty documentation.

Under the Income Tax Act, 2025 framework, Form 41 corresponds to the earlier Form 10F and is the prescribed form for furnishing additional information by an eligible non-resident seeking DTAA relief where applicable.

Tax Residency Certificate and Form 41

Where treaty benefits are proposed to be claimed, we review the Tax Residency Certificate and other prescribed information available from the overseas recipient.

Where required, we can also guide the foreign recipient regarding Form 41 filing (earlier Form 10F) and related documentation required to support the DTAA position.

The Income Tax Department currently provides Form 41 as an online filing under the Income Tax Act, 2025 framework.

Types of Foreign Remittances We Assist With

Our Form 145 and Form 146 services can cover a wide range of cross-border payments, subject to the taxability and reporting requirements applicable to the particular transaction.

Import of Services

We assist Indian businesses making payments to overseas service providers for consultancy, professional services, technical support, management services and other cross-border services.

Royalty and Licence Fee Payments

Payments for use of intellectual property, trademarks, technology, technical know-how, licences and similar rights may require detailed examination under both domestic law and the applicable DTAA before determining the withholding-tax position.

Software, SaaS and Technology Payments

Cross-border payments for software licences, cloud services, subscriptions, SaaS products, digital platforms and technology services can involve questions relating to characterisation and treaty treatment.

We review the contractual arrangement and tax position before determining the appropriate Form 145/Form 146 reporting.

Professional and Consultancy Fees

We assist with remittances to foreign consultants, professionals, advisors and overseas service providers, including review of the place and nature of services and applicable treaty provisions.

Fees for Technical and Management Services

Technical, managerial and consultancy payments often require specific analysis under Indian tax law and the relevant DTAA before determining whether tax is deductible and at what rate.

Interest and Financing-Related Payments

Cross-border interest and other financing-related payments may require withholding-tax and DTAA analysis before the remittance is made.

Reimbursements and Cost Allocations

Payments described as reimbursements are not automatically outside the tax net. We review the underlying expense, agreement, supporting invoices and nature of the arrangement before determining the appropriate reporting and withholding position.

NRI Remittances and Repatriation

We also assist NRIs and other individuals with tax-related documentation for eligible overseas remittances and repatriation of funds from India, including situations involving:

  • NRO account balances;
  • sale proceeds of property;
  • investment proceeds;
  • inherited funds;
  • rental or other Indian income; and
  • other remittances requiring tax review.

The applicability of Form 145 or Form 146 depends on the nature and taxability of the particular payment; non-taxable remittances may fall within Part D or may be outside reporting where covered by the exclusions prescribed under Rule 220(3).

Documents Required for Form 145 and Form 146

The exact documents required depend upon the nature of the foreign remittance. Generally, we may request the following:

Remitter Documents

  • PAN of the remitter;
  • name, address and contact details;
  • Income Tax e-Filing portal access/authorisation as applicable;
  • bank and authorised dealer details; and
  • details of earlier relevant remittances during the tax year.

Foreign Recipient Documents

  • name and complete overseas address;
  • country of residence;
  • Tax Identification Number or equivalent identification;
  • Tax Residency Certificate, where treaty benefits are claimed;
  • Form 41 information, where applicable; and
  • declaration or other supporting documents depending on the transaction.

Transaction Documents

  • invoice or debit note;
  • agreement or contract;
  • purchase order, engagement letter or other supporting arrangement;
  • description and purpose of remittance;
  • amount and currency of payment;
  • supporting correspondence, where relevant; and
  • details of services, rights or assets for which payment is being made.

Tax and TDS Documents

Depending upon the case, we may also require:

  • taxability working;
  • applicable DTAA details;
  • previous TDS details;
  • challan or evidence of tax deposited;
  • Assessing Officer certificate, where obtained;
  • grossing-up calculation, where applicable; and
  • other documents supporting the withholding-tax position.

Form 145 and Form 146 Filing Process

Our process is designed to complete both the tax review and filing requirements before the foreign remittance is processed.

Step 1 – Share Remittance Details and Documents

The client provides the invoice, agreement, recipient details, purpose of payment, proposed remittance amount and other relevant supporting documents.

Step 2 – Determine Taxability and TDS

We review the payment under the applicable Indian income-tax provisions and determine whether the remittance is taxable in India and whether tax is required to be deducted.

Where treaty benefits are relevant, the applicable DTAA and supporting documentation are also reviewed.

Step 3 – Determine the Applicable Part of Form 145

Based on the taxability, amount of remittance and supporting certificate available, we determine whether Part A, Part B, Part C or Part D of Form 145 is applicable.

Step 4 – Assign Form 146 to the Chartered Accountant

Where Part C applies and Form 146 is required, the taxpayer assigns Form 146 to the Chartered Accountant through the Income Tax e-Filing portal.

Step 5 – Preparation and Filing of Form 146

The Chartered Accountant examines the domestic tax position, DTAA provisions and withholding-tax details and electronically submits Form 146 using the registered DSC.

After successful submission, an acknowledgement number is generated.

Step 6 – Filing of Form 145 Part C

The Form 146 acknowledgement number is entered while preparing Part C of Form 145. Relevant information from Form 146 is then pre-filled into Form 145 for review by the taxpayer.

The remitter reviews and electronically verifies Form 145 before submission.

Step 7 – Submission to Bank and Remittance Processing

After completion of the applicable income-tax compliance, the relevant acknowledgement and supporting documents can be provided to the authorised dealer bank as required for processing the foreign remittance.

Banking and FEMA documentation requirements may differ depending on the nature, purpose and amount of the transaction and should therefore be reviewed separately from the income-tax filing requirement.

Step 8 – Maintain Compliance Records

We recommend retaining the filed Form 145, Form 146 certificate, acknowledgement receipts, tax computation, DTAA documents, invoices, agreements and TDS records as part of the remittance documentation.

Form 145 and Form 146 for NRI Repatriation and Overseas Remittances

NRIs may need to transfer funds from India to their overseas bank accounts for several reasons, including repatriation of property sale proceeds, NRO balances, investment proceeds, inheritance, rental income or other funds held in India.

Before the remittance is processed, the nature and taxability of the underlying amount should be examined to determine the applicable income-tax reporting and certification requirement.

Form 145 is required for applicable payments to a non-resident or foreign company before remittance. Where a taxable remittance exceeds the prescribed ₹5 lakh threshold and the CA-certification route is followed, Form 146 is required for filing Part C of Form 145. Certain non-taxable payments may instead fall under Part D, while specified payments covered by Rule 220(3) are excluded from that reporting requirement.

Repatriation of Property Sale Proceeds

Where an NRI has sold immovable property in India and wishes to remit the sale proceeds abroad, we can assist with reviewing:

  • sale deed and acquisition documents;
  • capital gains computation;
  • taxes deducted by the purchaser;
  • income-tax return and tax-payment position, where relevant;
  • source and movement of funds;
  • applicable Form 145/Form 146 requirement; and
  • supporting documents required for the remittance.

The tax treatment of the property transaction and the reporting requirement for the subsequent foreign remittance should be examined separately.

Transfer of Funds from NRO Account

Funds held in an NRO account may represent several underlying sources such as rent, interest, pension, sale proceeds, investment receipts or previously accumulated balances.

Accordingly, the source of funds and related tax compliance should be reviewed before determining whether Form 145, Form 146 or another supporting tax document is required for the proposed remittance.

Inheritance and Gift-Related Remittances

Where funds received through inheritance or gift are proposed to be transferred abroad, the underlying transaction, source of funds, taxability and supporting documentation should be reviewed before deciding the applicable reporting position.

Remittance of Investment Proceeds

We also assist with tax documentation for remittance of proceeds arising from Indian investments, subject to review of the nature of investment, capital gains or other income, taxes already discharged and applicable remittance regulations.

Form 145 and Form 146 for Indian Companies and Businesses

Indian companies frequently make payments to overseas vendors, group companies, consultants, technology providers and other foreign entities.

For businesses, incorrect determination of withholding tax may lead not only to remittance delays but also to subsequent tax-compliance issues. Accordingly, Form 145 and Form 146 compliance should form part of the broader review of the underlying international payment.

Overseas Vendor Payments

We assist businesses in reviewing invoices, contracts and the nature of services provided by overseas vendors before determining the Indian tax and withholding position.

Payments to Foreign Group Companies

Inter-company payments may include management charges, technical fees, software charges, reimbursements, cost allocations, royalty, interest and other payments.

Such transactions may require examination not only of withholding tax and DTAA provisions but also of the underlying contractual arrangement and character of payment.

Royalty and Technology Payments

Payments relating to licences, trademarks, technology, software, intellectual property and know-how may require detailed characterisation before the appropriate withholding-tax rate and Form 145/Form 146 reporting position can be determined.

Consultancy and Professional Service Payments

Payments to overseas consultants and professional firms should be reviewed with reference to the nature of services, contractual terms, relevant domestic tax provisions and the applicable DTAA.

Common Issues in Form 145 and Form 146 Compliance

Foreign-remittance compliance often involves more than completing prescribed fields on the Income Tax portal.

Some common issues that may arise include:

Incorrect Selection of Form 145 Part

Part A, B, C and D apply in different circumstances. Selection depends on whether the remittance is taxable, the prescribed ₹5 lakh threshold and whether an Assessing Officer certificate or Form 146 has been obtained.

Treating Every Foreign Payment as Non-Taxable

The fact that the recipient is located outside India does not by itself establish that the payment is not taxable in India.

The nature of the income, source rules, applicable provisions of Indian tax law and relevant treaty provisions need to be considered before the withholding position is finalised.

Applying DTAA Rate Without Supporting Documents

Where a beneficial treaty position is proposed to be adopted, appropriate documentation supporting the recipient’s treaty eligibility should be obtained and reviewed.

Incorrect Characterisation of Payment

Differences can arise in characterising payments as royalty, fees for technical services, professional fees, business income, interest, reimbursement or another category.

Correct characterisation is important because it can affect taxability, withholding rate and reporting in Form 146.

Ignoring Aggregate Remittances During the Tax Year

The ₹5 lakh threshold relevant to the structure of Form 145 is based on the remittance or aggregate of such remittances during the tax year, rather than merely viewing each payment in isolation.

Filing Form 145 Before Completing Form 146

Where Part C of Form 145 is applicable, Form 146 must first be assigned to and filed by the Chartered Accountant. The Form 146 acknowledgement is then used for the Part C filing.

Why Choose EzyBiz India for Form 145 and Form 146 Services?

Foreign-remittance compliance requires coordination between tax analysis, documentation, Chartered Accountant certification, Income Tax portal filing and banking requirements.

EzyBiz India provides a single-window approach for businesses, individuals and NRIs making overseas remittances from India.

Chartered Accountant-Led Review

Our team reviews the underlying transaction and tax position before proceeding with the prescribed remittance forms.

Domestic Tax and DTAA Analysis

Where relevant, we examine both the Indian tax provisions and the applicable Double Taxation Avoidance Agreement while determining the withholding-tax position.

Form 145 and Form 146 Assistance

We assist with determining the applicable part of Form 145, preparation of the required information and Chartered Accountant certification in Form 146 wherever applicable.

Support for Businesses and NRIs

Our services cover both commercial foreign payments made by Indian businesses and eligible overseas remittances or repatriation transactions undertaken by NRIs and individuals.

Remote and Pan-India Assistance

Documents and transaction details can generally be coordinated electronically, allowing us to assist clients across India as well as NRIs and overseas stakeholders located outside India.

Frequently Asked Questions on Form 145 and Form 146

What are Form 145 and Form 146?

Form 145 is the prescribed information form for applicable payments to a non-resident or foreign company. Form 146 is a Chartered Accountant’s certificate used in specified taxable remittance cases.

Under the Income Tax Act, 2025 framework, Form 145 corresponds to the earlier Form 15CA, while Form 146 corresponds to the earlier Form 15CB.

From when are Form 145 and Form 146 applicable?

For remittances made on or after 1 April 2026, Form 145 and Form 146 under the Income Tax Rules, 2026 apply instead of the earlier Forms 15CA and 15CB.

Are Forms 15CA and 15CB filed before 1 April 2026 still valid?

Yes, Forms 15CA and 15CB filed for remittances to be made on or before 31 March 2026 remain valid, provided the remittance was actually completed within the date specified in those forms. If the remittance was not completed within that period, fresh compliance may be required.

Is Form 146 required for every foreign remittance?

No.

Form 146 is relevant where the payment is taxable, the payment or aggregate of such payments exceeds ₹5 lakh during the tax year and the remitter is proceeding through the CA-certification route for Part C of Form 145.

Is Form 146 required if an Assessing Officer certificate has been obtained?

No. Where the conditions for Part B of Form 145 are satisfied and the prescribed Assessing Officer certificate has been obtained, a separate Form 146 CA certificate is not required.

What is the ₹5 lakh limit for Form 145 and Form 146?

The ₹5 lakh threshold is relevant for determining the applicable part of Form 145 and whether the CA-certification route may be required.

The prescribed framework looks at the particular remittance or the aggregate of such remittances during the tax year.

Is Form 145 required for a non-taxable remittance?

A non-taxable remittance may require Part D of Form 145, except for payments falling within the specified exclusions under Rule 220(3) of the Income Tax Rules, 2026.

Therefore, the payment should first be reviewed rather than assuming that no filing is required merely because no tax is deductible.

Which Form 145 Part applies when Form 146 is obtained?

Where the remittance is taxable, exceeds the prescribed ₹5 lakh threshold and Form 146 has been obtained from the Chartered Accountant, Part C of Form 145 applies.

Should Form 145 or Form 146 be filed first?

Where Form 146 is required, it is completed first.

The taxpayer assigns Form 146 to the Chartered Accountant. After the CA submits Form 146, the acknowledgement details are used for filing Part C of Form 145. Form 145 itself is to be furnished before the remittance is made.

Who can issue Form 146?

Form 146 is issued by an eligible Chartered Accountant. The CA must be registered and active on the Income Tax e-Filing portal, have a valid registered Digital Signature Certificate, and the taxpayer must assign Form 146 to the CA.

Does Form 146 contain DTAA details?

Yes. Form 146 contains separate reporting sections dealing with taxability under domestic income-tax law, taxability under the applicable DTAA and tax deducted at source.

Can Form 145 and Form 146 be filed online?

Yes. The Income Tax Department provides both online filing functionality and an offline utility for the prescribed forms.

Is Form 145 required separately for every remittance?

The Income Tax Department’s Form 145 user manual states that Form 145 is furnished for each applicable remittance before the amount is remitted.

What happens if the liability arose before April 2026 but payment is made after 1 April 2026?

The Income Tax Department has clarified that where a liability accrued before commencement of the Income Tax Act, 2025 but the actual remittance takes place on or after 1 April 2026, the procedural remittance reporting follows the new framework, while taxability of the underlying income is governed by the law applicable to the relevant year of accrual.

Related Tax and Regulatory Services

Clients requiring Form 145 and Form 146 assistance may also require support with:

NRI Taxation Services in India

Tax advisory for NRIs covering residential status, Indian income, DTAA, property transactions, capital gains, TDS and remittance-related matters.

NRI Tax Return Filing Services in India

Preparation and filing of Indian income-tax returns for NRIs, including TDS reconciliation, capital gains, DTAA claims and tax refunds.

International Tax and DTAA Advisory

Taxability analysis for cross-border transactions, treaty interpretation, withholding-tax review and international tax compliance.

FEMA and RBI Advisory

Regulatory assistance relating to cross-border transactions, foreign investment, overseas remittances and other FEMA/RBI matters.

India Market Entry Consulting Services

Foreign companies establishing or expanding operations in India may also require support with entity setup, FDI, FEMA/RBI compliance, tax registrations and ongoing regulatory requirements.

Need Assistance with Form 145 or Form 146?

Whether you are an Indian company making an overseas payment, an individual transferring funds abroad, or an NRI repatriating funds from India, the correct tax and reporting position should be determined before processing the remittance.

EzyBiz India can assist with Form 145 filing, Form 146 CA certification, withholding-tax review, DTAA analysis, foreign-remittance documentation and coordination of the related tax compliance.

Contact our Chartered Accountants for professional assistance with Form 145 and Form 146 filing in India.

 

Prepared By
EzyBiz India Consulting LLP – Team of Chartered Accountants & Tax Advisors

Last Updated
August 2026

Disclaimer
The information provided on this page is for general informational purposes only and should not be construed as legal, tax, regulatory or professional advice. The applicability of Form 145, Form 146, withholding tax, DTAA provisions and other foreign remittance requirements depends on the facts and circumstances of each transaction. Tax laws, rules, procedures and portal requirements may also change from time to time. Readers should obtain appropriate professional advice before undertaking any foreign remittance or relying on the information contained on this page. EzyBiz India Consulting LLP accepts no responsibility for any loss arising from reliance on this information without obtaining specific professional advice.

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