Step-by-Step Guide to File Form 15CA and 15CB – Now Forms 145 and 146

How to file Form 15CA and 15CB is an important question for Indian businesses and individuals making payments to non-residents and foreign companies. These forms were used under the Income-tax Act, 1961 to report specified foreign remittances and obtain Chartered Accountant certification where applicable.

Important update – October 2026: From 1 April 2026, Form 145 replaces Form 15CA and Form 146 replaces Form 15CB for applicable remittances under the Income-tax Act, 2025 and Income-tax Rules, 2026.

This step-by-step guide explains the earlier online and offline filing procedures and the current procedure for Forms 145 and 146. It also covers CA assignment, required documents, verification, acknowledgements and common filing errors.

EzyBiz India Consulting LLP provides foreign-remittance tax advisory, Form 145 filing, Form 146 CA certification and related compliance assistance.

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

Visit our Form 145 and Form 146 Filing Services in India page for end-to-end professional support.

Understanding Form 15CA and Form 15CB Before Filing

Purpose of Form 15CA

Form 15CA was the prescribed information declaration furnished by a person responsible for making specified payments to a non-resident, not being a company, or to a foreign company.

The form included details of the remitter, foreign recipient, remittance amount, nature of payment and relevant tax particulars.

Purpose of Form 15CB

Form 15CB was an Accountant’s certificate issued by an eligible Chartered Accountant where the prescribed conditions were satisfied.

The CA reviewed taxability under Indian law, applicable DTAA provisions, relevant withholding tax and supporting transaction documents.

Why Both Forms Were Sometimes Required

Where the earlier Form 15CA Part C route applied, the Chartered Accountant first submitted Form 15CB and obtained an acknowledgement number.

The remitter then used the Form 15CB acknowledgement to complete Form 15CA Part C.

For additional historical information, see our Form 15CA and Form 15CB applicability guide.

Important Changes From Form 15CA and 15CB to Forms 145 and 146

Form 145 Replaces Form 15CA

From 1 April 2026, Form 145 became the prescribed information declaration for relevant payments to non-residents and foreign companies.

The form contains Parts A, B, C and D for different reporting situations.

Read our Form 145 filing and applicability guide for detailed requirements.

Form 146 Replaces Form 15CB

Form 146 is the corresponding Chartered Accountant certificate for prescribed taxable remittances under the new framework.

Where Part C of Form 145 is required, the CA files Form 146 before the remitter completes Part C.

See our Form 146 CA Certificate guide.

Which Forms Apply to Payments Made After April 2026?

For relevant remittances made on or after 1 April 2026, taxpayers should use Forms 145 and 146 where applicable.

Forms 15CA and 15CB already filed for eligible remittances completed by 31 March 2026 remain relevant as historical compliance records.

Where the liability arose before April 2026 but payment occurs afterward, the applicable taxability and transitional provisions must be examined separately.

Read our comparison of Forms 145/146 and Forms 15CA/15CB.

Documents and Information Required Before Filing

Documents of the Indian Remitter

• Name and legal status of the remitter.
• PAN and TAN, where applicable.
• Registered address and contact information.
• Authorised signatory information.
• Bank and authorised dealer details.
• Information on relevant previous remittances.
• Income Tax e-Filing portal access.

Documents of the Foreign Recipient

• Name and complete address of the foreign recipient.
• Country of tax residence.
• Foreign Tax Identification Number, where available.
• Tax Residency Certificate, where treaty relief is claimed.
• Applicable supplementary treaty information.
• Relevant permanent establishment and beneficial ownership declarations.

Invoice, Agreement and Tax Documents

• Commercial invoice or payment request.
• Service, purchase, licence or consultancy agreement.
• Amount and currency of the proposed payment.
• Nature and purpose of the remittance.
• Proposed remittance date.
• Applicable taxability and TDS computations.
• Relevant Assessing Officer certificate or order.
• CA certificate acknowledgement where required.

The final checklist depends on the applicable reporting route and the nature of the payment.

Historical Form 15CA Filing – Step-by-Step Online Process

Access the Income Tax e-Filing Portal

Under the earlier framework, the remitter logged into the Income Tax e-Filing portal using valid credentials.

The user navigated to the Income Tax Forms filing facility and selected Form 15CA.

Select the Financial Year and Applicable Part

The remitter selected the relevant financial year and the applicable Part A, B, C or D based on the taxability and prescribed reporting conditions.

Where Part C applied, Form 15CB had to be filed first by the Chartered Accountant.

Complete the Form and Submit

The remitter completed the prescribed panels covering the remitter, recipient, payment details, bank particulars and relevant withholding-tax information.

The form was reviewed, electronically verified and submitted through the permitted verification method.

After successful submission, the portal generated an acknowledgement that could be retained for banking and compliance records.

For historical portal instructions, see the official Form 15CA User Manual.

Historical Form 15CB Filing – Step-by-Step CA Process

Add the Chartered Accountant on the Portal

The taxpayer logged into the Income Tax e-Filing portal and navigated to Authorised Partners and My Chartered Accountants.

The CA was added using the relevant membership number, and the prescribed form assignment was completed.

Chartered Accountant Reviews and Prepares Form 15CB

The CA accessed the assigned form, reviewed the invoice and agreement, examined chargeability under Indian income-tax law and assessed relevant DTAA provisions.

Tax withholding details and other prescribed particulars were entered into Form 15CB.

Submit Form 15CB and Use Its Acknowledgement

The Chartered Accountant electronically verified Form 15CB using the registered Digital Signature Certificate.

After successful filing, the portal generated an acknowledgement number.

The remitter used this acknowledgement to complete the relevant Part C of Form 15CA.

Refer to the official Form 15CB User Manual for the historical filing procedure.

Historical Offline and Bulk Filing of Form 15CA and 15CB

Download the Prescribed Offline Utility

Under the earlier system, the Income Tax Department provided an offline utility for preparing prescribed remittance information.

The taxpayer downloaded the relevant utility and followed the instructions applicable to the form and submission mode.

Prepare and Upload the Required Filing Data

Depending on the utility version and form, the taxpayer prepared the prescribed data files for the remitter, recipient and applicable certificate details.

Where the bulk submission facility was used, the prepared data was uploaded through the specified portal workflow.

The exact file format depended on the relevant utility version.

Track Processing and Resolve Validation Errors

The portal processed the uploaded forms and generated relevant tracking or acknowledgement references.

Where validation errors occurred, the user corrected the data and resubmitted it through the applicable process.

Offline preparation alone did not constitute successful statutory filing.

How to File Form 145 Online Under the Current Framework

Access Form 145 and Select the Tax Year

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

Navigate to e-File, Income Tax Forms and File Income Tax Forms.

Select the tab for forms under the Income-tax Act, 2025, search for Form 145, select the filing mode and applicable tax year, and continue.

Select the Appropriate Part of Form 145

Choose Part A, B, C or D according to the payment’s taxability, the prescribed Rs. 5 lakh threshold and the relevant certificates or exemptions.

Complete the panels applicable to the selected part. The portal marks a panel as completed after the required fields have been saved.

For Part C, the remitter must first obtain the filed Form 146 acknowledgement from the Chartered Accountant.

Preview, Electronically Verify and Obtain Acknowledgement

After completing the relevant panels, select Preview and verify the details.

Proceed to e-Verify, confirm submission and complete the permitted electronic verification process.

After successful filing, retain the transaction ID and acknowledgement number.

For the detailed current workflow, see the official Form 145 User Manual.

Choosing Form 145 Part A, B, C or D

Part A for Taxable Payments Within Rs. 5 Lakh

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

Part B and Part C for Taxable Payments Above Rs. 5 Lakh

Part B generally applies where the relevant taxable payment exceeds Rs. 5 lakh and the prescribed Assessing Officer certificate or order is available.

Part C applies where the relevant taxable payment exceeds the threshold and the Chartered Accountant certificate in Form 146 supports the remittance.

Where Part B is correctly furnished, a separate Form 146 certificate is not required for the same reporting obligation.

Part D for Non-Chargeable Payments

Part D applies to payments not chargeable to tax in India unless an applicable reporting exclusion under Rule 220(3) is available.

Form 145 Part	Applicable situation	Form 146
Part A	Taxable payment or aggregate up to Rs. 5 lakh	Not required
Part B	Taxable payment above threshold with prescribed AO certificate	Not required
Part C	Taxable payment above threshold supported by CA certificate	Required
Part D	Non-chargeable payment not excluded from reporting	Not required

For more information, see our Form 145 applicability, Parts A–D and exemptions guide.

How to Assign Form 146 to a Chartered Accountant

Add the CA Using the Membership Number

The taxpayer logs into the e-Filing portal, navigates to Authorised Partners and My Chartered Accountants, and selects Add CA.

The Chartered Accountant’s membership number is entered through the prescribed facility.

Select Form 146 Under the Income-tax Act, 2025

After adding the CA, the taxpayer opens the form assignment facility and selects forms under the Income-tax Act, 2025.

Choose Form 146 and complete the required assignment.

Confirm Successful Assignment

The taxpayer submits the form assignment and confirms that Form 146 is available to the Chartered Accountant.

The CA can then access the assigned form from the registered CA account.

The official procedure is described in the Form 146 User Manual.

How Chartered Accountants File Form 146 Online

Access the Assigned Form 146

The Chartered Accountant logs into the Income Tax e-Filing portal using registered CA credentials.

Navigate to e-File, Income Tax Forms and File Income Tax Forms.

Select Form 146 under the Income-tax Act, 2025, choose the relevant submission mode and tax year, and enter the taxpayer’s PAN as required.

Complete All Seven Form 146 Panels

Form 146 contains seven panels:

1. Particulars of the remitter.
2. Particulars of the foreign recipient.
3. Particulars of the remittance.
4. Taxability under the Income-tax Act without DTAA.
5. Taxability under the applicable DTAA.
6. Details of tax deducted at source.
7. Verification by the Chartered Accountant.

The CA reviews the agreement, invoice, payment particulars, domestic taxability, treaty eligibility, applicable TDS and supporting documents before completing the certificate.

Preview, Sign and Submit Form 146

After completing the required panels, the CA selects Preview and checks the entered particulars.

The CA proceeds to electronic verification, signs using the registered DSC and submits the form.

After successful verification, the portal generates the transaction ID and acknowledgement receipt number.

The CA must also complete the applicable UDIN validation through the prescribed portal facility.

Completing Form 145 Part C After Form 146 Filing

Enter the Form 146 Acknowledgement Number

Once Form 146 has been successfully filed, the remitter logs into the e-Filing portal and selects Form 145 Part C.

Enter the relevant Form 146 acknowledgement number furnished by the Chartered Accountant.

Review the Prefilled Information

The portal uses the submitted Form 146 particulars to prefill the relevant information in Part C of Form 145.

The remitter opens the applicable panels, verifies the data and saves each completed panel.

Submit Form 145 Part C and Retain Records

After reviewing the form, the remitter proceeds to electronic verification and final submission.

Retain the acknowledgement, Form 146 certificate and supporting documents for the authorised dealer bank and compliance records.

For professional filing assistance, visit our Form 145 and 146 Filing Services in India.

How to Use the Current Offline Utility for Forms 145 and 146

Download the Common Offline Utility

The Income Tax Department provides a common offline utility for Forms 145 and 146 under the Income-tax Act, 2025.

Download the current utility from the official Income Tax Forms download page.

Prepare and Validate the Form Data

Install the utility using the applicable system requirements and prepare the necessary information.

Validate the entered details and generate the prescribed submission file according to the current utility instructions.

Upload and Complete Electronic Verification

Upload the prepared file using the relevant Income Tax e-Filing portal workflow.

Complete the required electronic verification and retain the successful filing acknowledgement.

Using the offline utility to prepare information does not itself complete the filing obligation.

Common Filing Errors and How to Avoid Them

Incorrect Selection of Filing Part

Choosing the wrong part of Form 145 can lead to an incorrect declaration or unnecessary CA certification.

Always establish the payment’s taxability, relevant aggregate amount and applicable certificate or exemption before selecting the form part.

Incorrect Recipient or Remittance Details

Errors in the foreign recipient’s name, country, bank details, currency, amount or purpose code may cause validation problems or inconsistencies with bank documents.

Review all information against the invoice, agreement and authorised dealer records.

Incomplete CA Assignment, DSC or UDIN Validation

Form 146 processing may be affected by an incomplete CA assignment, expired DSC, missing mandatory fields or incomplete verification.

Confirm the CA’s portal status, prescribed electronic signature and applicable UDIN validation requirements.

Foreign Remittance Examples and Practical Filing Situations

Foreign Consultancy Payment Below Rs. 5 Lakh

Assume an Indian company makes a taxable payment of Rs. 3 lakh to a foreign consultant and the relevant aggregate during the tax year does not exceed Rs. 5 lakh.

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

Taxable Overseas Payment Above Rs. 5 Lakh

Assume an Indian business proposes a taxable payment of Rs. 12 lakh to a foreign service provider and no prescribed Assessing Officer certificate is available.

Where the Part C conditions apply, the CA first files Form 146. The remitter then completes Form 145 Part C using the acknowledgement details.

Payment Not Chargeable to Indian Income Tax

Assume a payment to a foreign vendor is determined not to be chargeable to Indian income tax.

The remitter should examine whether Form 145 Part D applies or the transaction falls within a prescribed Rule 220(3) reporting exclusion.

Read our article on CA certification for foreign purchase payments for related considerations.

Frequently Asked Questions on Form Filing

Can Form 15CA and Form 15CB Still Be Used for New Remittances?

For applicable remittances from 1 April 2026, the current prescribed forms are Form 145 and Form 146.

The earlier forms remain relevant for historical remittance records and compliance relating to the earlier framework.

Is Form 146 Mandatory for Every Remittance Above Rs. 5 Lakh?

No. The payment must be examined for chargeability and the applicable reporting route. Form 146 is relevant to the prescribed Part C route, while an applicable Assessing Officer certificate may support Part B without separate CA certification.

Where Can Taxpayers Find Answers About Filing Errors?

Taxpayers should consult the official Income Tax Department user manuals, review the portal error messages and confirm the form assignment and verification requirements.

For additional answers, read our Form 15CA and Form 15CB FAQs.

Form 145 and 146 Filing Assistance by EzyBiz India

Professional Review and Selection of Applicable Forms

EzyBiz India Consulting LLP assists businesses and individuals with identifying the appropriate foreign-remittance reporting route.

Our team examines payment documentation, income-tax chargeability, relevant DTAA provisions and withholding-tax requirements.

Form Preparation and Chartered Accountant Certification

Our professional assistance includes:

• Form 145 applicability review.
• Selection of Part A, B, C or D.
• Form 146 CA certification where applicable.
• Review of withholding tax and DTAA benefits.
• Preparation of prescribed remittance information.
• Online filing and acknowledgement support.
• Coordination of relevant bank and FEMA documentation.

Contact Our International Tax Team

For assistance with an upcoming overseas payment, share the payment amount, recipient country, nature of payment, proposed remittance date and available invoice or agreement.

Call +91 98992 17778 or email anil@ezybizindia.in for transaction-specific professional assistance.

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 tax team

Related Services and Supporting Guides

• Form 145 and Form 146 Filing Services in India
• Form 145 Filing – Parts A, B, C, D and Exemptions
• Form 146 CA Certificate – Filing and Documents
• Form 15CA and Form 15CB – Earlier Framework
• FAQs on Form 15CA and Form 15CB
• Form 145 and 146 vs Form 15CA and 15CB
• CA Certification for Foreign Purchase Payments

Official External References

• Income Tax Department – Form 15CA User Manual
• Income Tax Department – Form 15CB User Manual
• Income Tax Department – Form 145 User Manual
• Income Tax Department – Form 146 User Manual
• Official Forms 145 and 146 Offline Utility
• 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 about the historical Form 15CA and Form 15CB filing procedures under the Income-tax Act, 1961 and the current Form 145 and Form 146 reporting framework under the Income-tax Act, 2025 and Income-tax Rules, 2026. The prescribed filing route, withholding-tax requirements and documentation depend on the nature of the remittance, chargeability of income, relevant statutory provisions, DTAA conditions and reporting exclusions. Portal workflows may change. Readers should consult official instructions and obtain transaction-specific professional advice before making overseas payments. This article does not constitute a formal tax opinion or Chartered Accountant certificate. Income-tax reporting does not replace applicable FEMA, RBI or bank compliance requirements.