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Form 146 and Form 145: foreign remittances under the Income-tax Act, 2025
Form 145 (earlier Form 15CA) and Form 146 (earlier Form 15CB) are the forms used for certain payments to non-residents. This page explains them in general terms, based on the Income-tax Department’s published FAQs.
The forms
What the two forms are
Form 145 is a declaration filed on the income-tax e-filing portal by the person responsible for paying a non-resident (other than a company) or a foreign company, before the funds are remitted outside India. A copy is handed to the bank (authorised dealer) before the remittance.
Form 146 is an accountant’s certificate. It is needed for Part C of Form 145 when the remittance is chargeable to tax and exceeds ₹5 lakh during the tax year, and no certificate from the Assessing Officer under section 395 has been obtained. The related provisions are sections 393, 395, 397, 462 and 463 of the Income-tax Act, 2025, and Rule 220 of the Income-tax Rules, 2026.
Form 145
The four parts of Form 145
Part A
Remittance chargeable to tax and not exceeding ₹5 lakh in the tax year.
Part B
Chargeable remittance above ₹5 lakh, with an order or certificate of the Assessing Officer under section 395(1).
Part C
Chargeable remittance above ₹5 lakh, supported by a Form 146 certificate from an accountant.
Part D
Remittance not chargeable to tax.
Form 146
How the certificate works
The certificate is issued by a chartered accountant only on the request of the remitter. The remitter assigns Form 145 Part C to the accountant on the e-filing portal; the accountant must be registered on the portal and hold a registered digital signature certificate (DSC).
The accountant examines the documents provided, such as agreements and invoices, details of the remitter, the remittee and the remittance, and, where DTAA benefit is claimed, Form 41 (earlier Form 10F) and the tax residency certificate. The accountant then forms a professional view on whether the payment is chargeable to tax. The certificate is e-verified by DSC, carries a Unique Document Identification Number (UDIN) generated on the ICAI portal, and cannot be edited after submission.
One Form 146 is used for one Form 145. A Form 146 can be withdrawn within seven days unless it has already been used in a Form 145.
- The accountant must be able to examine the documents and may decline if the conditions for certification are not met.
- Form 146 must be filed before Part C of Form 145 is filed; there is no separate time limit.
- A penalty of up to ₹10,000 per certificate applies for inaccurate information (section 463), and up to ₹1 lakh for Form 145 defaults (section 462).
Exemptions
Remittances where Form 145 is not required
Please read the current notification and rules for the full list of exceptions.
Individuals
Payments by an individual that do not require prior RBI approval, such as remittances under the Liberalised Remittance Scheme.
IFSC units
Payments by units located in an International Financial Services Centre, as specified.
Specified purposes
Remittances of the nature specified by reference to RBI purpose codes in the rules.
FAQ
Common questions
Who files Form 145 and who files Form 146?
The remitter files Form 145. A chartered accountant files Form 146 when the remitter has assigned Part C to that accountant on the e-filing portal.
Is Form 146 needed for every foreign payment?
No. It is needed for Part C of Form 145, that is, where the remittance is chargeable to tax and exceeds ₹5 lakh in the tax year and no Assessing Officer certificate under section 395 has been obtained. Other cases use Part A, B or D.
Can the forms be corrected?
Neither form can be edited after submission. Each can be withdrawn within seven days. Withdrawing Part C of Form 145 also marks the linked Form 146 as withdrawn.
Do the new names replace the old forms?
Yes. Under the Income-tax Act, 2025 the declaration is Form 145 and the accountant’s certificate is Form 146. See Foreign remittance and FEMA for the exchange-control side.
These answers are general information and not advice for any specific case. Laws, forms and limits change; please check the current official source.
Official sources
Official sources
Related pages
Related pages
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