Form 145 and Form 146 Filing Services in India – CA Certification and Foreign Remittance

Form 145 and Form 146 filing services in India help businesses and individuals evaluate the income-tax information reporting, withholding and Chartered Accountant certification requirements for payments to non-residents and foreign companies.

For applicable remittances made on or after 1 April 2026, Form 145 replaces the earlier Form 15CA and Form 146 replaces Form 15CB under the Income-tax Act, 2025 and Income-tax Rules, 2026. The correct route depends on the nature and chargeability of the payment.

EzyBiz India Consulting LLP assists with taxability and DTAA analysis, Form 145 filing, Form 146 CA certification and related foreign-remittance documentation. Call +91 98992 17778, email anil@ezybizindia.in or message our tax team on WhatsApp.

Form 145 and Form 146 Filing Services – Overview

What Our Filing Services Cover

We help remitters assess the nature of an overseas payment, the applicable Indian tax treatment, withholding tax and the reporting route. Our service covers information collection, review, preparation, CA certification where required and coordination of the filing process.

Who Can Use Our Services

Our clients include Indian companies, multinational subsidiaries, LLPs, importers, consulting businesses, investors and individuals with relevant outward payments. The correct treatment depends on the transaction, not merely the type of remitter.

How EzyBiz Supports a Remittance

Our team reviews the agreement and invoice, identifies missing documents, checks the domestic-law and treaty position, and helps complete Form 145 and, where applicable, Form 146 before remittance.

What Are Form 145 and Form 146?

Form 145 – Declaration by the Remitter

Form 145 is the prescribed information declaration relating to specified payments to a non-resident (other than a company) or a foreign company. The remitter uses Part A, B, C or D depending on taxability and the statutory conditions.

Form 146 – Certificate by a Chartered Accountant

Form 146 is the Accountant’s certificate used for the relevant Part C route. It records the analysis of the payment under Indian tax law, the relevant DTAA and withholding-tax provisions.

Old Forms 15CA and 15CB Versus New Forms

With effect from 1 April 2026, the new reporting framework uses Form 145 in place of Form 15CA and Form 146 in place of Form 15CB for relevant remittances. Read our comparison of old and new forms for historical context.

Legal Framework and Reporting Obligations

Income-tax Act, 2025

The provisions on withholding and associated reporting include sections 393, 395 and 397 of the Income-tax Act, 2025. Chargeability of the particular income and treaty relief must also be assessed, as relevant.

Rule 220 of the Income-tax Rules, 2026

Rule 220 prescribes the reporting routes under Form 145, the Form 146 certification link and exclusions for certain non-chargeable remittances. Consult the official Rule 220 text when determining the applicable requirements.

Timing and the Transition From the Earlier Act

For remittances on or after 1 April 2026, Forms 145 and 146 are prescribed. A payment involving income or a liability from an earlier period may also need a specific review of transitional tax and withholding questions.

When Are Form 145 and Form 146 Required?

Taxable Payments to Non-Residents

For sums chargeable to tax in India, the remitter determines the appropriate Form 145 part according to the payment or aggregate during the tax year and whether the specified Assessing Officer certificate or CA certificate is available.

Non-Chargeable Payments

A sum that is not chargeable to Indian income tax may still require Part D of Form 145. The separate reporting exemptions under Rule 220(3) should then be examined.

When a Form 146 Certificate Is Required

The CA certificate supports Form 145 Part C where the taxable payment or aggregate exceeds Rs. 5 lakh and the remitter uses the CA-certification route. It is not needed solely because any payment exceeds Rs. 5 lakh.

Form 145 Parts A, B, C and D – Quick Comparison

The applicable filing part is decided after confirming chargeability, the payment or aggregate during the tax year, and any prescribed certificate or order.

Part	Principal situation	Form 146?
Part A	Taxable payment or aggregate up to Rs. 5 lakh	No
Part B	Taxable payment or aggregate above Rs. 5 lakh with prescribed AO certificate/order	No
Part C	Taxable payment or aggregate above Rs. 5 lakh with CA certificate	Yes
Part D	Non-chargeable payment not excluded under Rule 220(3)	No

Part A for Taxable Payments Up to Rs. 5 Lakh

Part A generally applies when the payment is chargeable under the Act and the amount or aggregate of such payments does not exceed Rs. 5 lakh during the tax year.

Part B for Assessing Officer Certificates

Part B generally applies when the taxable payment or aggregate exceeds Rs. 5 lakh and the prescribed certificate or order has been obtained under section 395(1) or 395(2). Part C is not also required for that obligation.

Part C and Part D

Part C applies where the relevant taxable payment exceeds the threshold and an Accountant’s certificate in Form 146 is obtained. Part D applies to non-chargeable payments unless a Rule 220(3) exclusion is available.

For more detailed guidance, see Form 145 Filing: Parts A–D and Exemptions.

Our Form 145 Filing Services

Applicability and Part Selection

We help determine whether Form 145 is required, which part applies and whether a reporting exclusion can be supported with the available evidence.

Preparation and Electronic Filing

Our team assists with remitter, recipient and payment particulars, supporting tax information and filing through the prescribed Income Tax e-Filing workflow.

Acknowledgements and Record Keeping

Clients should retain the successfully filed acknowledgement, relevant invoices and tax computations. We assist in reviewing consistency between the filed information and payment documentation.

Our Form 146 CA Certification Services

Taxability and Treaty Review

Where certification is required, an eligible Chartered Accountant examines the nature of payment, domestic chargeability, relevant treaty terms and supporting documentation.

Preparation and Digital Signature

Form 146 is assigned to the registered CA through the portal, completed and verified using the CA’s registered DSC. The associated UDIN validation requirements should be completed.

Coordination With Form 145 Part C

Following successful Form 146 filing, the remitter uses the certificate acknowledgement for Part C of Form 145. For greater detail see our Form 146 CA Certificate guide.

Our End-to-End Foreign Remittance Process

Review the Proposed Transaction

We obtain the payment purpose, amount, recipient country, agreement, invoice and relevant recipient records. Missing or inconsistent information is identified at the outset.

Determine Taxability and Withholding

The review considers Indian income-tax provisions, treaty availability, rates and applicable documentation, followed by a decision on Part A, B, C or D or an available exclusion.

File and Coordinate With the Authorised Dealer

Where relevant, Form 146 is completed before Form 145 Part C. The remitter should provide the prescribed form and supporting papers to the authorised dealer bank before completing the payment.

Documents Required for Form 145 and Form 146

Remitter Identification and Banking Details

Typically required are name, legal status, PAN and TAN where applicable, address, signatory details, authorised dealer bank information and previous relevant payments during the tax year.

Foreign Recipient and Treaty Documents

Depending on the transaction, the review may require the recipient’s name, country of tax residence, foreign tax ID, Tax Residency Certificate, Form 41 information and any relevant PE or beneficial ownership declarations.

Agreement, Invoice and Tax Computation

Provide the agreement or order, invoice, amount and currency, purpose of payment, expected remittance date, taxability computation and any Assessing Officer certificate or Form 146 acknowledgement as applicable.

TDS and DTAA Advisory for Overseas Payments

Whether the Payment Is Chargeable in India

The starting point is the legal nature and source of the payment rather than the fact that money is being sent abroad. Contractual rights and obligations, the recipient’s status and domestic law matter.

Treaty Benefits and Tax Residency

A DTAA can affect taxability or the withholding rate if relevant eligibility criteria and documentation are met. The analysis should consider the correct treaty article and accompanying declarations.

Tax Rates, Grossing Up and Supporting Calculations

Different categories of income can attract different withholding outcomes. If the Indian payer bears tax under the contract, grossing-up may be relevant. Surcharge and cess are considered where applicable.

Business Payments We Commonly Review

Technical and Professional Service Fees

Consultancy, engineering, management and other service payments can involve questions of fees for technical services, business profits or other treaty categories.

Royalty and Software Payments

Licensing arrangements, intellectual property, software and technology payments require examination of rights granted and the applicable domestic and treaty provisions.

Interest, Dividends and Intercompany Charges

Payments to overseas parents and group entities can involve withholding tax, beneficial ownership, treaty relief and other compliance such as transfer pricing.

Imports and Payments to Overseas Vendors

Ordinary Imports of Goods

A foreign purchase of goods is not automatically chargeable to Indian income tax. Mixed agreements and embedded royalties or services may require closer examination. See our article on foreign purchase payments.

Import of Services

Professional, advertising, software implementation and technical service imports should be reviewed under the relevant income-tax and treaty provisions, alongside any separate GST or FEMA obligations.

Payments to Foreign Group Companies

For management charges, support fees, software costs, interest and dividends paid to related parties, documentation and tax analyses may need coordination with group tax and transfer pricing work.

NRI and Individual Outward Remittances

Repatriation of Eligible Funds

NRI transfers may involve balances from income, investments, inheritance or property. Relevant income-tax questions and FEMA or banking requirements depend on the source and character of funds.

Property Transaction Proceeds

The remittance of property proceeds may require consideration of capital gains, withholding, evidence of tax payment, banking requirements and FEMA restrictions.

Education, Travel and Medical Purposes

Some individual non-chargeable remittances qualify for reporting exclusions; others require analysis of Rule 220(3) and the actual payment purpose. Do not infer an exemption from a broad label alone.

Exemptions and Non-Taxable Remittances

Rule 220(3) Reporting Exclusions

Rule 220(3) specifies exclusions for certain non-chargeable remittances, including qualifying individual transfers, specified IFSC-unit remittances and listed RBI-purpose-code payments.

RBI Purpose Code Review

A purpose-code exclusion should be applied only where the actual transaction fits the prescribed entry and any attached conditions; banking classifications should be consistent with the real payment.

Non-Taxability Is Not Always a Filing Exemption

An amount can be non-chargeable under Indian income-tax law yet still be reportable in Form 145 Part D unless a specific exclusion applies. Income-tax reporting is also distinct from FEMA documentation.

Filing Timeline, Banking and Professional Fees

When Forms Should Be Completed

Form 145 is event-based and is generally furnished before the remittance. Where Part C applies, Form 146 must first be filed so its acknowledgement can be referenced.

Coordination With the Bank

The authorised dealer may request the filed information and supporting invoice, contract, purpose code or FEMA declarations. A tax declaration is not a substitute for separate bank requirements.

How Our Fees Are Determined

Our professional quotation depends on payment type, complexity, available documentation, treaty review and whether CA certification is required. Share the amount, purpose, recipient country and proposed date for a scope-specific quote.

Common Mistakes and Practical Questions

Incorrect Form Part or Tax Position

Choosing the wrong part, missing the aggregation threshold, treating all payments as taxable or ignoring the Assessing Officer route can lead to inaccurate reporting.

Missing Treaty or Payment Documentation

Incomplete contracts, tax-residency evidence, recipient declarations and inconsistent remittance data can delay certification or banking checks.

Do All Payments Above Rs. 5 Lakh Need Form 146?

No. Certification depends on chargeability and the relevant Part C conditions; an applicable Assessing Officer certificate can lead to Part B, and non-chargeable amounts are considered under Part D or a reporting exclusion.

Why Choose EzyBiz India for These Services?

CA-Led Tax and Compliance Review

EzyBiz India Consulting LLP combines professional tax review, cross-border transaction documentation and the prescribed filing workflow for businesses and individuals.

Assistance for Indian and Overseas Businesses

Our practice assists foreign subsidiaries, importers, professional-services businesses, other Indian remitters and NRIs with remittance questions involving withholding and reporting.

Contact Our Tax Team

For a transaction-specific review, email anil@ezybizindia.in or call +91 98992 17778. We can review the proposed remittance and confirm the applicable scope of services.

Contact Details

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 and Supporting Guides

• Form 145 Filing – Applicability, Parts A–D and Exemptions
• Form 146 CA Certificate – Filing, Documents and Fees
• Form 145/146 vs Form 15CA/15CB
• Form 15CA and Form 15CB – Earlier Framework
• FAQs on Earlier Form 15CA and 15CB
• Earlier Form 15CA and 15CB Filing Process
• Foreign Purchase Payment Certification

Official Regulatory References

• Income Tax Department – Rule 220
• Form 145 User Manual
• Form 146 User Manual
• Income Tax e-Filing Portal

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

Last Updated: October 2026

Disclaimer: This article provides general information on Forms 145 and 146, taxability, withholding and cross-border remittance reporting under the Income-tax Act, 2025 and Income-tax Rules, 2026. Requirements vary with the transaction, applicable treaty, statutory conditions and documentary evidence. Professional advice should be obtained before determining TDS or making a remittance. Income-tax reporting does not replace RBI, FEMA or bank compliance. This article is not a transaction-specific tax opinion or a Chartered Accountant certificate. Laws and portal processes may change.