Form 15CA and Form 15CB filing is mandatory for every person making a payment or remittance to a non-resident or foreign company from India. Under the Income Tax Act, 2025 (effective 1 April 2026), these forms are now designated as Form 145 (replacing 15CA) and Form 146 (replacing 15CB) under Section 397(3)(d), read with Rule 220 of the Income Tax Rules, 2026. Without a valid Form 145 acknowledgement, no Indian bank will process your outward remittance via SWIFT. Form 146 is a certificate issued by a qualified Chartered Accountant certifying that TDS provisions, DTAA applicability, and Income Tax Act compliance have been met. Our CA-certified filing service handles both forms end-to-end under the new Income Tax Code.
| Part | When to Use | CA Certificate Required? |
|---|---|---|
| Part A | Remittance is not taxable AND does not exceed ₹5 lakhs | No |
| Part B | Remittance is not taxable AND exceeds ₹5 lakhs (no CA certificate obtained) | No |
| Part C | Remittance is taxable AND exceeds ₹5 lakhs — requires CA certificate | Yes — Form 146 mandatory |
| Part D | Remittance covered under Rule 220 exemption list (specified non-taxable categories) | No |
| Aspect | Form 15CA (Form 145) | Form 15CB (Form 146) |
|---|---|---|
| Nature | Self-declaration by the remitter | Certificate issued by a Chartered Accountant |
| Filed By | Person making the foreign payment | CA engaged by the remitter (using Class 3 DSC) |
| When Required | Every foreign remittance (with exemptions) | Only when taxable AND aggregate exceeds ₹5 lakhs in FY |
| Purpose | Declare remittance details and TDS status | Certify TDS compliance, DTAA applicability, and correct tax rate |
| Filing Sequence | Filed after Form 146 (for Part C) | Must be uploaded first — before remitter files Part C |
| Bank Requirement | Acknowledgement mandatory for SWIFT | Referenced in Part C of Form 145 |
Companies paying foreign vendors, suppliers, consultants, or service providers — every outward remittance requires Form 145 compliance before the bank processes the transfer.
Businesses importing goods and making payments to foreign sellers — trade remittances above ₹5 lakhs with taxable components require both Form 145 and Form 146.
NRIs transferring money from NRO account to NRE account or to a foreign bank account — bank requires Form 145/146 for repatriation of property sale proceeds, rental income, or other taxable income.
Payments for royalty, fees for technical services, interest, or dividends to non-residents — TDS must be deducted and certified via Form 146 before the remittance.
Our qualified Chartered Accountant handles the complete Form 145 and 146 filing process — from taxability assessment to portal submission and bank acknowledgement.
Our CA assesses the nature of your remittance — whether it is taxable under the Income Tax Act, whether DTAA benefits apply (and which country treaty), and the applicable TDS rate under Section 393. This determines which Part of Form 145 applies and whether Form 146 is required.
If the remittance is taxable and exceeds ₹5 lakhs, our CA prepares and uploads Form 146 on the Income Tax portal using Class 3 DSC. The certificate confirms TDS compliance under Section 393, correct rate applied, DTAA provisions invoked, and the nature of payment as required under Section 395.
After Form 146 is uploaded, we file Form 145 on the Income Tax portal under Section 397(3)(d) — selecting the correct Part (A, B, C, or D) based on taxability and amount. The Form 146 certificate reference is linked in Part C as per Rule 220 of the IT Rules, 2026. The acknowledgement number is generated upon successful submission.
The Form 145 acknowledgement number is shared with your bank for the A2 form. The bank verifies the acknowledgement on the IT portal and processes your outward SWIFT remittance. We ensure all documentation is bank-ready.
| Component | IT Act 1961 (Before 1 Apr 2026) | IT Act 2025 (From 1 Apr 2026) |
|---|---|---|
| Remitter Declaration | Form 15CA | Form 145 |
| CA Certificate | Form 15CB | Form 146 |
| TDS on NRI Payments | Section 195 | Section 393 |
| Reporting Obligation | Section 195(6) | Section 397(3)(d) |
| TDS Certificates | Section 203 | Section 395 |
| Governing Rule | Rule 37BB (IT Rules 1962) | Rule 220 (IT Rules 2026) |
| ₹5 Lakh Threshold | ₹5 Lakhs | Unchanged — ₹5 Lakhs |
Incorrect Form 145/146 filing — wrong Part selection, incorrect TDS rate, missing DTAA reference, or improper taxability classification — can lead to bank rejections, remittance delays, and Income Tax notices. Our qualified Chartered Accountant assesses the taxability of every remittance under Section 393, applies the correct DTAA provisions, certifies Form 146 with proper TDS compliance, and files Form 145 with the right Part under Rule 220 — ensuring your bank receives a valid acknowledgement and your remittance is processed without delays.
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Form 15CA and Form 15CB are the mandatory compliance for foreign remittances (payments to non-residents or foreign companies) from India. Under the Income Tax Act, 2025 (effective 1 April 2026) they are now Form 145 (replacing 15CA — the remitter’s declaration) and Form 146 (replacing 15CB — the CA certificate), under Section 397(3)(d) read with Rule 220 of the Income Tax Rules, 2026. Banks require the Form 145 acknowledgement before processing any outward SWIFT remittance.
Form 15CB / 146 (the CA certificate) is required when the remittance is taxable AND exceeds ₹5 lakh in a financial year. It must be uploaded by the Chartered Accountant before the remitter can file Part C of Form 15CA/145. For remittances that are non-taxable or below the threshold, only the relevant Part of Form 15CA/145 is needed — no CA certificate. We determine the correct path before starting.
Form 15CA/145 has four parts based on taxability and amount: Part A — taxable remittance up to ₹5 lakh; Part B — taxable above ₹5 lakh where an Assessing Officer order/certificate (u/s 197/195) was obtained; Part C — taxable above ₹5 lakh requiring a CA certificate (Form 146); and Part D — remittance not taxable / covered by an exemption. Our CA determines the correct Part before filing.
Form 15CA (145) is a self-declaration by the remitter — the person making the foreign payment — declaring remittance details and TDS status. Form 15CB (146) is a certificate issued by a Chartered Accountant (using a Class-3 DSC) certifying that TDS provisions, DTAA applicability and the correct tax rate have been applied. For a Part-C remittance, 15CB must be uploaded first, then referenced in 15CA.
The CA certificate confirms the remittance has been correctly characterised — whether it is taxable, the applicable TDS rate, and any DTAA (tax-treaty) relief — protecting both the remitter and the bank. The CA prepares and uploads Form 146 on the Income Tax portal using a Class-3 DSC; the certificate reference is then linked in Part C of Form 145. TDS return filing on the remittance must be deducted and certified before the bank processes the transfer. Our qualified CA handles the assessment and certification end-to-end.
From 1 April 2026: remitter declaration is Form 145 (was 15CA), the CA certificate is Form 146 (was 15CB), the reporting obligation is under Section 397(3)(d) (was 195(6)), and the governing rule is Rule 220 of the Income Tax Rules, 2026 (was Rule 37BB). The ₹5 lakh threshold for 15CB is unchanged. Transitional: remittances before 31 March 2026 use the old 15CA/15CB; from 1 April 2026 the new forms apply.
A Double Taxation Avoidance Agreement (DTAA) between India and the recipient’s country can reduce or eliminate the TDS rate on the remittance (e.g. on royalty, interest or fees for technical services). To claim DTAA benefit, documents such as a Tax Residency Certificate (TRC) and Form 10F are typically required. Our CA assesses treaty applicability and applies the correct beneficial rate in Form 146, often lowering your withholding.
Failure to furnish the required information for a foreign remittance, or furnishing inaccurate information, can attract a penalty of ₹1,00,000. Beyond the penalty, an incorrect or missing filing leads to bank rejection of the remittance and possible income-tax notices. Correct characterisation and timely filing are essential — which is why CA-certified handling is recommended for taxable remittances.
Common remittances needing compliance include: import payments to foreign suppliers, royalty and fees for technical services (FTS), interest and dividends to non-residents, payments to foreign consultants/vendors, and NRI repatriation of taxable income (rent, property sale proceeds). Whether 15CB is needed depends on taxability and the ₹5 lakh threshold. We assess each remittance type and file the correct Part of Form 15CA/15CB (145/146).
The CA first assesses taxability and DTAA, uploads Form 146 (if Part C applies), then files Form 145 selecting the correct Part — an acknowledgement number is generated. This acknowledgement is provided to your bank with the A2 form; the bank verifies it on the Income Tax portal and processes the outward SWIFT remittance. We ensure all documentation is bank-ready so your transfer is not delayed.
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