From April 1, 2026, the Income Tax Act 2025 replaced Form 15CA and Form 15CB with two new forms — Form 145 and Form 146. If you are making a foreign remittance — whether for business payments, imports, education, or maintenance of family abroad — you need to know these forms and how to generate them online.
This guide explains what Form 145 and Form 146 are, when each is required, and gives you a step-by-step process to file them on the Income Tax e-filing portal.
What Changed from April 1, 2026?
Under the old Income Tax Act 1961, foreign remittances were regulated by:
- Form 15CA — filed by the person making the remittance (remitter)
- Form 15CB — certificate issued by a Chartered Accountant
The Income Tax Act 2025 (effective April 1, 2026) replaced these with:
- Form 145 — filed by the remitter (replaces Form 15CA)
- Form 146 — Chartered Accountant’s certificate (replaces Form 15CB)
The purpose remains the same — to ensure tax compliance before money leaves India — but the forms are now governed by Sections 393, 395, 397, and 462 of the Income Tax Act 2025 and Rule 220 of the Income Tax Rules 2026.
Important: For any foreign remittance made on or after April 1, 2026, Form 15CA and Form 15CB are no longer valid. You must use Form 145 and Form 146.
What is Form 145?
Form 145 is a mandatory declaration filed by the remitter (the person or entity sending money abroad) before making a payment to a non-resident or foreign company. It must be submitted before the remittance is processed by the bank.
Form 145 has four parts, and the correct part depends on two factors: (a) whether the remittance is taxable, and (b) the aggregate amount remitted in the financial year.
Parts of Form 145 — Which One to Use?
| Part | When to Use | Document Required |
|---|---|---|
| Part A | Remittance IS taxable AND aggregate amount to that non-resident is up to ₹5 lakh in the financial year | No CA certificate needed |
| Part B | Remittance IS taxable AND aggregate exceeds ₹5 lakh AND you have a lower deduction certificate from the Assessing Officer under Section 395 | AO certificate (Section 395) |
| Part C | Remittance IS taxable AND aggregate exceeds ₹5 lakh AND you have a CA certificate (Form 146) instead of AO certificate | Form 146 from CA (mandatory) |
| Part D | Remittance is NOT taxable under the Income Tax Act 2025 at all | No CA certificate needed |
Note: One Form 145 must be filed per transaction. You cannot club multiple remittances in a single Form 145.
What is Form 146?
Form 146 is a certificate issued by a Chartered Accountant (CA) registered on the Income Tax e-filing portal. It certifies that the remittance is taxable under Indian law (or DTAA), and that the applicable TDS has been correctly calculated.
Form 146 is required only when you are filing Form 145 Part C — i.e., when:
- The remittance is taxable, AND
- The aggregate amount to that non-resident exceeds ₹5 lakh in the year, AND
- You do not have an Assessing Officer certificate
The CA examines the nature of payment, applicable DTAA provisions, and TDS deductibility, and generates a UDIN (Unique Document Identification Number) from the ICAI portal for every Form 146 issued.
When is Form 145 NOT Required?
Rule 220(3) of the Income Tax Rules 2026 lists 33 categories of remittances that are exempt from Form 145. Common examples include:
- Payment for import of goods
- Foreign travel expenses (airline tickets, hotels)
- Education remittances under LRS (direct to institutions)
- Medical treatment abroad
- Maintenance of close relatives abroad
- Subscription to foreign publications
- Transactions by IFSC units under Section 147 of Income Tax Act 2025
Caution: Always verify the current Rule 220(3) list before assuming an exemption applies. The list has been expanded from 28 categories (under old Rule 37BB) to 33 categories, but each case must be checked individually.
Step-by-Step: How to Generate Form 145 Online
Prerequisites
- PAN of the remitter (individual or entity)
- Registered on the Income Tax e-filing portal (incometax.gov.in)
- Details of the non-resident recipient (name, country, nature of payment, amount in foreign currency)
- Bank through which remittance is being made
- If filing Part C — Form 146 with UDIN from your CA
Step 1: Log In to the Income Tax Portal
Go to incometax.gov.in → Login with your PAN and password → Complete OTP/Aadhaar authentication.
Step 2: Navigate to Income Tax Forms
Go to e-File → Income Tax Forms → File Income Tax Forms.
Step 3: Search and Select Form 145
In the search box, type “Form 145”. Select the applicable Assessment Year. Click Continue.
Step 4: Select the Correct Part
Based on the table above, select Part A, B, C, or D. If you select Part C, you will be prompted to enter the Form 146 details (including UDIN) obtained from your CA.
Step 5: Fill in Remittee and Payment Details
Enter the following:
- Name and country of residence of the non-resident
- PAN of non-resident (if available)
- Nature of remittance (e.g., royalty, service fee, dividend)
- Amount in foreign currency and INR equivalent
- Name of bank and branch processing the remittance
- TDS deducted (if applicable)
Step 6: Submit and e-Verify
Review all details carefully → Submit → e-Verify using Aadhaar OTP, Net Banking, or DSC.
Step 7: Download Acknowledgement
After submission, download the Form 145 Acknowledgement with the unique Form 145 reference number. This number must be provided to your bank before they process the foreign remittance.
Offline Option: The Income Tax Department also released an offline utility for Form 145 and Form 146 in April 2026. You can download it from the portal under Downloads → Income Tax Forms → Income Tax Act 2025.
Step-by-Step: How to Get Form 146 from a CA
If your remittance falls under Part C of Form 145, follow these steps:
Step 1: Approach a CA Registered on the e-Filing Portal
Not all CAs can issue Form 146 — they must be registered on the Income Tax e-filing portal with their ICAI membership number.
Step 2: Provide Supporting Documents to the CA
Share the following with your CA:
- Invoice or agreement related to the payment
- Tax Residency Certificate (TRC) of the non-resident (if claiming DTAA benefit)
- Nature and purpose of remittance
- Amount in foreign currency and INR equivalent
- Details of TDS deducted (if any)
Step 3: CA Examines and Certifies
The CA will analyse:
- Whether the payment is taxable under the Income Tax Act 2025
- Applicable provisions of the relevant DTAA (Double Taxation Avoidance Agreement)
- Correct rate of TDS applicable
Step 4: CA Generates UDIN and Files Form 146
The CA generates a UDIN from the ICAI portal and files Form 146 on the Income Tax portal, linking it to your PAN.
Step 5: CA Shares Form 146 Reference
Once filed, the CA shares the Form 146 reference number and UDIN with you. You use this to complete Form 145 Part C on the portal.
Penalty for Non-Compliance
Filing Form 145 is a legal requirement, not optional. Non-compliance can attract a penalty of up to ₹1 lakh under Section 462 of the Income Tax Act 2025. Additionally, banks are required to verify Form 145 compliance before processing foreign remittances — they may refuse to process the transfer without it.
Quick Reference: Form 145 vs Form 146
| Feature | Form 145 | Form 146 |
|---|---|---|
| Replaces | Form 15CA | Form 15CB |
| Filed by | Remitter (individual or company) | Chartered Accountant |
| When required | Before every foreign remittance (unless exempt) | Only for Part C of Form 145 (taxable remittances above ₹5 lakh without AO certificate) |
| Filed on | incometax.gov.in | incometax.gov.in (by CA) |
| Governing section | Section 393, IT Act 2025 | Section 393, IT Act 2025 |
| Governing rule | Rule 220, IT Rules 2026 | Rule 220, IT Rules 2026 |
| UDIN required | No | Yes (CA must generate UDIN from ICAI portal) |
| Effective from | April 1, 2026 | April 1, 2026 |
Common Questions
Can I still use Form 15CA and Form 15CB for remittances after April 1, 2026?
No. Form 15CA and Form 15CB are no longer valid for remittances on or after April 1, 2026. You must use Form 145 and Form 146 under the Income Tax Act 2025.
My remittance is for import of goods. Do I need Form 145?
Payments for import of goods are in the exempt list under Rule 220(3). Form 145 is generally not required. However, verify the specific nature of your transaction against the current exemption list.
I am making multiple remittances to the same non-resident. Do I need a separate Form 145 for each?
Yes. One Form 145 must be filed per remittance transaction. You cannot club multiple transactions in a single filing.
Which Part of Form 145 should a freelancer filing service exports use?
If the foreign client is paying you (inward remittance), Form 145 is not applicable — it covers outward remittances from India. However, if you are making outward payments to a non-resident service provider, you need to evaluate taxability and use the appropriate Part.
I do not have a CA. Can I file Form 145 Part C myself?
No. Part C requires a Form 146 from a registered Chartered Accountant. You cannot file Part C without Form 146. Consider Part B if you have an AO certificate, or consult a CA for Form 146.
Conclusion
Form 145 and Form 146 are the new compliance framework for foreign remittances under India’s Income Tax Act 2025, effective April 1, 2026. Whether you are a business paying overseas suppliers, an individual sending money abroad, or an exporter receiving advance payments, understanding these forms is essential to stay compliant and avoid penalties.
When in doubt, consult a Chartered Accountant familiar with the Income Tax Act 2025 before processing your remittance. The bank will not process the transfer without the Form 145 acknowledgement number.
Disclaimer: This article is for educational and informational purposes only and does not constitute legal or tax advice. Tax laws are subject to change. Please consult a qualified Chartered Accountant or tax professional for advice specific to your situation. — Eximerge.com