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

Forms 15CA and 15CB were widely used for reporting payments and remittances made to non-residents and foreign companies under the Income-tax Act, 1961. Form 15CA was furnished by the remitter, while Form 15CB was a certificate issued by a Chartered Accountant in specified cases.

From 1 April 2026, the foreign-remittance reporting framework has transitioned to Form 145 and Form 146 under the Income-tax Act, 2025. Form 145 corresponds to the earlier Form 15CA, while Form 146 corresponds to the earlier Form 15CB.

This guide has therefore been updated to explain both the earlier step-by-stepForm 15CA and 15CBfiling process and the current procedure for filing Forms 145 and 146.

Important Update – Forms 15CA and 15CB Replaced by Forms 145 and 146

For remittances made on or after 1 April 2026, taxpayers should use Form 145 instead of Form 15CA and, where CA certification is required, Form 146 instead of Form 15CB. Forms 15CA/15CB already filed for qualifying remittances made on or before 31 March 2026 continue to be governed by the earlier framework.

For current filing and CA certification requirements, see our Form 145 and Form 146 Filing and CA Certification Services in India.

Earlier Step-by-Step Process for Filing Form 15CA – Offline/Bulk Mode

Note: The procedure below relates to the earlier Form 15CA framework applicable under the Income-tax Act, 1961. It is retained for reference. For remittances on or after 1 April 2026, refer to the Form 145 procedure given later in this guide.

Under the earlier offline/bulk filing system, the broad process was:

1. Log in to the Income Tax e-Filing portal and select Form 15CA under the Income Tax Forms section.
2. Select the relevant financial year, type of filing and offline/bulk submission mode.
3. Download the prescribed Form 15CA offline utility.
4. Prepare the required data/XML files for the remitter, remittee and other applicable particulars.
5. Upload the prescribed file through the e-Filing portal and complete e-Verification.
6. A token number was generated for tracking the uploaded forms.
7. After successful processing, an acknowledgement number was generated for each successfully filed Form 15CA.
8. Where validation failed, the portal displayed the errors so that the file could be corrected and uploaded again.

Earlier Process for Appointment of CA and Filing Form 15CB

Under the earlier Form 15CB framework, the taxpayer was required to add a Chartered Accountant on the e-Filing portal and assign Form 15CB to the CA.

The broad process involved:

1. Logging in to the e-Filing portal.
2. Going to Authorised Partners → My Chartered Accountant(s).
3. Adding the CA using the CA’s membership number.
4. Assigning Form 15CB for the relevant period.
5. The Chartered Accountant thereafter prepared and filed Form 15CB.
6. Upon successful filing, an acknowledgement number was generated.
7. Where Part C of Form 15CA applied, the acknowledgement of Form 15CB was used for completing Form 15CA.

To sum up, Filing Form 15CA and 15CB are interconnected forms. For filing Part-C of Form 15CA, one Form 15CB Acknowledgment Receipt Number (ARN) is required.

How to File Form 145 – Step-by-Step Process

Form 145 is the current information form corresponding to the earlier Form 15CA. It may be filed online through the e-Filing portal or through the prescribed offline utility.

Step 1 – Login to the Income Tax Portal

Log in to the e-Filing portal using the taxpayer’s User ID and password.

Step 2 – Open Income Tax Forms

Navigate to:

e-File → Income Tax Forms → File Income Tax Forms

Step 3 – Select the Income-tax Act, 2025 Forms

Select:

Forms as per Income Tax Act 2025

Step 4 – Select Form 145

Search for Form 145 and select the form.

Step 5 – Select Filing Mode and Tax Year

Select Online as the mode of filing and choose the relevant Tax Year.

Step 6 – Select the Applicable Part of Form 145

Form 145 contains Part A, Part B, Part C and Part D. The applicable part depends upon the taxability, amount of remittance and whether an Assessing Officer’s certificate or Form 146 has been obtained.

Step 7 – Complete the Required Panels

Enter the particulars of the remitter, remittee, remittance and other information applicable to the selected part.

Each panel should be completed and saved.

Step 8 – Preview Form 145

After completing all mandatory panels, click Preview and verify the information entered.

Step 9 – Proceed to e-Verify

Click Proceed to e-Verify and complete verification through the applicable verification mode.

Step 10 – Obtain Acknowledgement

After successful submission, the portal generates a Transaction ID and Acknowledgement Number. These should be retained for future reference.

Which Part of Form 145 Should Be Filed?

This is the current structure stated in the Income Tax Department’s Form 145 user manual.

How to File Form 146 – Step-by-Step Process

Where Form 145 Part C applies, the Chartered Accountant must first furnish Form 146. Form 146 corresponds to the earlier Form 15CB.

Step 1 – Add the Chartered Accountant

The taxpayer logs in and goes to:

Authorised Partners → My Chartered Accountants (CA)

Add the CA using the CA’s membership number.

Step 2 – Assign Form 146

Under the CA’s profile, select Forms as per the Income Tax Act, 2025, choose Form 146, and submit the assignment.

Step 3 – CA Logs into the e-Filing Portal

The Chartered Accountant logs in using the CA credentials.

Step 4 – Select Form 146

Navigate to:

e-File → Income Tax Forms → File Income Tax Forms

Select Form 146 under the Income Tax Act, 2025 forms.

Step 5 – Select Tax Year and Taxpayer

The CA selects the filing mode and Tax Year and enters the PAN of the taxpayer who assigned Form 146.

Step 6 – Complete Form 146

Form 146 contains seven broad panels covering:

1. Particulars of the remitter
2. Particulars of the remittee
3. Particulars of the remittance
4. Taxability under domestic income-tax law
5. Taxability under the applicable DTAA
6. Details of tax deducted at source
7. Verification

Step 7 – Review Taxability and DTAA

The Chartered Accountant determines the taxability of the remittance under domestic law and, where relevant, examines relief available under the applicable Double Taxation Avoidance Agreement (DTAA).

Step 8 – Preview and Verify

After completing the panels, preview Form 146 and verify the particulars.

Step 9 – Submit Form 146 using DSC

Form 146 is e-Verified by the Chartered Accountant using the registered Digital Signature Certificate (DSC).

Step 10 – Obtain Form 146 Acknowledgement

After successful submission, the portal generates a Transaction ID and Acknowledgement Receipt Number (ARN).

How to File Part C of Form 145 After Form 146

Where Part C applies:

1. The taxpayer first assigns Form 146 to the Chartered Accountant.
2. The CA completes and submits Form 146.
3. Form 146 generates an acknowledgement number.
4. The taxpayer opens Form 145 – Part C.
5. Enter the acknowledgement number of Form 146.
6. Information from the filed Form 146 is pre-filled into Part C of Form 145.
7. Review each panel carefully.
8. Preview the form.
9. Proceed to e-Verification.
10. Submit Form 145 and retain the acknowledgement.

This is the current filing sequence prescribed by the Income Tax Department.

Current sequence: Form 146 → Form 145 Part C

Can Forms 145 and 146 Be Filed Offline?

Yes. The Income Tax Department currently provides a common offline utility for Forms 145 and 146, in addition to online filing through the e-Filing portal. The common utility was introduced in April 2026.

Therefore, taxpayers and Chartered Accountants may select the appropriate mode depending upon the filing requirement and portal functionality.

Form 145 and Form 146 Filing – Current Position

Forms 15CA and 15CB remain important from a historical and search perspective, but for foreign remittances made on or after 1 April 2026, taxpayers should determine their reporting requirements under Forms 145 and 146.

Correct classification of the remittance, taxability under Indian law, availability of DTAA relief, applicable TDS rate and selection of the appropriate part of Form 145 should be examined before the remittance is processed.

For detailed questions on the earlier regime, also read our FAQs on Filing Form 15CA and Form 15CB.

Prepared By: EzyBiz India Consulting LLP – Chartered Accountants & Tax Advisors
Last Updated: August 2026

Disclaimer: This article is intended for general informational purposes only and should not be treated as professional advice. Foreign-remittance requirements depend upon the nature of payment, taxability, applicable DTAA provisions, FEMA/RBI regulations and the facts of each transaction. Professional advice should be obtained before processing a remittance.