Form 15CA and 15CB, now Form 145 and Form 146

✓Checked against official sources · verified 30 October 2026

What changed in 2026

The basic scheme is the same as before: the payer files the declaration online, and in larger taxable cases a chartered accountant first certifies the tax position. TDS on payments to non-residents (earlier section 195) is now covered by section 393 of the new Act, and lower or nil deduction certificates from the Assessing Officer are issued under section 395.

When Form 145 is required

Under Rule 220, any person making a payment to a non-resident (not being a company) or to a foreign company must furnish Form 145 electronically before the money is remitted, and give it to the bank (authorised dealer) that handles the remittance. The part you fill depends on whether the payment is chargeable to tax in India and on the total amount paid in the tax year.

The ₹5 lakh test is applied to the total chargeable payments in the tax year, not to each transfer separately.

When Form 146 (CA certificate) is needed

Form 146 is needed for a chargeable remittance where the ₹5 lakh limit is crossed and you do not have a certificate or order from the Assessing Officer. It is filed online by an accountant (a chartered accountant eligible under section 515(3)(b)) whom you add under "My CA" on the e-filing portal. The accountant examines whether the payment is taxable in India, whether a tax treaty (DTAA) gives a lower rate, and whether tax has been deducted correctly. The details then flow into Part C of your Form 145.

Payments that do not need reporting

Rule 220(3) says no information is required for a sum that is not chargeable to tax where:

• an individual makes the remittance and it does not need prior RBI approval under section 5 of FEMA read with Schedule III of the Foreign Exchange Management (Current Account Transactions) Rules, 2000;
• the remitter is a unit in an International Financial Services Centre (IFSC) as referred to in the Act; or
• the remittance falls under one of the 33 RBI purpose codes listed in the rule. These cover items such as overseas investments in shares, debt, subsidiaries and real estate; loans to non-residents; payments for imports and import advances; operating expenses of shipping and airline companies abroad; business, pilgrimage, medical and education travel; family maintenance and savings; gifts and donations; tax payments; and refunds of export advances.

How to file on the e-filing portal

1. Log in to the income-tax e-filing portal and go to e-File, then Income Tax Forms, then File Income Tax Forms.
2. Open the tab "Forms as per Income Tax Act 2025" and select Form 145.
3. Choose the tax year and the applicable part (A, B, C or D).
4. For Part C, first add your CA under "My CA" and have the CA file Form 146; then enter the Form 146 acknowledgement number. The remitter and remittance panels are pre-filled and must be checked.
5. Complete all panels, preview, and e-verify using any of the e-verification methods the portal offers.
6. Note the acknowledgement number and submit Form 145 to your bank, either electronically or as a signed printout, before the remittance.

Banks then report remittances to the department every quarter in Form 147 (IFSC units in Form 148), within 15 days from the end of each quarter of the tax year.

Penalty

Under section 462 of the Income-tax Act, 2025 (earlier section 271-I), if a person required to furnish information under section 397(3)(d) fails to do so, or furnishes inaccurate information, the Assessing Officer may impose a penalty of ₹1 lakh. This is separate from interest and other consequences of not deducting TDS where tax was deductible.

Frequently asked questions

How TaxEase can help

We review whether your foreign payment is taxable, check treaty benefits, compute TDS, issue the Form 146 certificate through our CA where needed and help you file Form 145 before the transfer. See our services, check TDS and other deadlines on due dates, or send your query.