Complete Guide to Form 145 & Form 146 for Repatriation of Funds
The Income Tax Rules, 2026 introduced Form 145 and Form 146, replacing the earlier Form 15CA and Form 15CB from 1 April 2026. These forms are mandatory for specified foreign remittances and play an important role in ensuring tax compliance before funds are transferred outside India. The new forms continue the existing compliance framework while introducing procedural improvements under the Income-tax Act, 2025. Whether you are […]