Form 145 & Form 146 Assistance (Earlier Known As Form 15CA & 15CB)

When money is transferred from India to a non-resident or outside India, certain tax and reporting requirements may apply before the remittance is processed. From 1 April 2026, Form 145 (earlier Form 15CA) and Form 146 (earlier Form 15CB) apply under the new income-tax framework for applicable remittances. These forms help establish the nature of the remittance, its taxability, applicable TDS and, where relevant, the benefit of a Double Taxation Avoidance Agreement (DTAA).

What Are Form 145 & Form 146?

Form 145 (Form 15CA) is the declaration furnished by the person making the remittance. It contains details of the remitter, recipient, nature and amount of remittance, and applicable tax information.

Form 146 (Form 15CB) is the Chartered Accountant certificate for remittance where CA certification is required. It examines the taxability of the remittance, applicable TDS, and relevant DTAA provisions.

In simple terms:

Form 15CA (Form 145) – Remitter’s declaration
Form 15CB (Form 146) – CA’s tax and remittance certificate

The new forms correspond to the earlier Form 15CA and Form 15CB certificates under the Income Tax Act, 1961.

When Is Form 145 (Form 15CA) Required?

Form 145 (Form 15CA) may be required when making a payment to a non-resident or foreign company, subject to the applicable provisions and exclusions.

It has four parts:

Part A – Taxable remittances up to ₹5 lakh during the Tax Year
Part B – Taxable remittances above ₹5 lakh where an applicable Assessing Officer certificate has been obtained
Part C – Taxable remittances above ₹5 lakh where a Form 146 (Form 15CB) certificate is required
Part D – Non-taxable remittances, subject to specified exclusions

The correct part depends on the taxability, amount of remittance, and certificates or orders available.

When Is Form 146 (Form 15CB) Required?

Form 146 (Form 15CB) may be required where a taxable remittance exceeds ₹5 lakh during the relevant year and the applicable conditions for CA certification are met.

The CA certificate reviews:

Nature and taxability of the remittance
Applicable TDS provisions
DTAA benefit, where applicable
Tax rate and TDS details
Supporting details of the transaction

Where applicable, the Form 146 (Form 15CB) certificate is used for filing Part C of Form 145 (Form 15CA).

How to File Form 145 (Form 15CA) & Form 146 (Form 15CB)

The online filing of Form 15CA and 15CB now follows the Form 145 and Form 146 framework for remittances covered by the Income Tax Act, 2025.

The process generally involves:

Reviewing the nature and taxability of the remittance.
Determining the applicable part of Form 145 (Form 15CA).
Obtaining Form 146 (Form 15CB) from a Chartered Accountant where required.
Completing and submitting Form 145 through the Income Tax e-Filing Portal.
Completing the required verification before the remittance is processed.

Form 145 can be submitted through the online portal or the prescribed offline utility, while Form 146 is filed by the authorised Chartered Accountant after the required assignment and certification process.

Transfer Funds from NRO Account to NRE Account

NRIs may also transfer eligible funds from an NRO account to their NRE account, subject to applicable FEMA, banking and tax requirements.

The compliance process may involve reviewing:

Source and nature of the funds
Applicable taxes and TDS
Supporting bank and income documents
Form 145 (Form 15CA) and Form 146 (Form 15CB), where applicable
Other documents required by the authorised dealer bank

The NRO to NRE transfer limit in India and applicable remittance conditions should be considered based on the nature of the transfer and the prevailing FEMA and banking regulations.

Documents Required for NRO to NRE Transfer & Foreign Remittance

Depending on the transaction, the following may be required:

PAN and passport
Bank statements
Proof of source of funds
Tax computation and TDS details
Property sale deed or supporting documents, where applicable
Transaction agreements or invoices
Tax Residency Certificate (TRC), where DTAA benefit is claimed
Relevant Assessing Officer or Lower TDS Certificate, where applicable
Documents required by the authorised dealer bank

The exact documents required for NRO to NRE transfer or other foreign remittances depend on the source of funds and the nature of the transaction.

Why Proper Foreign Remittance Compliance Matters

Incorrect classification of a remittance or failure to complete applicable tax and reporting requirements can result in bank processing delays, tax issues, notices, or further compliance requirements.

Proper review of the transaction, taxability, TDS and supporting documents helps ensure that the remittance is backed by the required tax and banking documentation.

Whether the requirement relates to an NRI property sale, NRO to NRE transfer, payment to a non-resident, or another cross-border transaction, the applicable compliance should be determined based on the specific nature of the remittance.

Foreign Remittance & NRI Tax Assistance

Transactions involving overseas remittances may require coordination between income-tax compliance, TDS requirements, DTAA provisions, FEMA regulations, and authorised dealer bank documentation.

Whether you are transferring property sale proceeds, moving eligible funds from an NRO account, or making any other foreign remittance, proper review of the tax, documentation and applicable compliance requirements can help ensure a smoother and more efficient transaction.