Form 145 & 146 Filing — Starting ₹3,499 (Combo: ₹7,499)
One of several NRI tax services we handle — ITR filing, capital gains, property TDS, and repatriation compliance included.
Led by a practising Chartered Accountant (FCA, ICAI) who is also a Partner at a 40-year chartered accountancy firm serving clients across the UAE, UK, USA, Australia, Canada and Singapore.
We take on a limited number of new NRI cases each month to keep every filing properly reviewed — reach out early if your remittance or property sale is time-sensitive.
↓ Free Guide: 7 Tax Mistakes Indians in Australia Make With Their Indian Income
What Changed in April 2026 — The Most Important Update for NRIs
From April 1, 2026, the Income Tax Act 2025 came into effect in India. One of the most significant changes for Non-Resident Indians is the replacement of Form 15CA and Form 15CB with two new forms:
- Form 15CA is now called Form 145
- Form 15CB is now called Form 146
For remittances made from 1 April 2026, Form 145 replaces Form 15CA and Form 146 replaces Form 15CB where the relevant filing requirement applies. An NRO transfer does not automatically require both forms: taxability, the annual aggregate, any Assessing Officer certificate and Rule 220 exemptions must be checked.
This guide covers everything you need to know about Form 145 and Form 146 — what they are, when they are required, how to file them, and what happens if you get it wrong.
What is Form 145?
Form 145 is an online declaration filed by the remitter (the person sending money abroad) on the Income Tax portal of India. It replaced Form 15CA with effect from April 1, 2026 under the Income Tax Act 2025.
Form 145 declares the nature of the remittance, the applicable tax treaty provisions, and confirms whether tax has been deducted at source. It must be filed before the bank processes the international transfer.
The Four Parts of Form 145
The correct part depends on taxability and the aggregate payment during the tax year:
- Part A: Taxable payments totalling up to ₹5 lakh.
- Part B: Taxable payments above ₹5 lakh covered by an applicable Assessing Officer certificate or order.
- Part C: Taxable payments above ₹5 lakh supported by a CA certificate in Form 146, where Part B does not apply.
- Part D: Non-taxable payments, unless a reporting exemption under Rule 220(3) applies.
Form 146 is not required merely because money is sent from an NRO account. First establish the applicable route.
Source: Income Tax Department — Form 145 user manual and Rule 220 of the Income-tax Rules, 2026. Checked 14 October 2026.
What is Form 146?
Form 146 is a certificate issued by a practising Chartered Accountant certifying the nature of the remittance, the applicable DTAA provisions, and the tax liability on the payment being made abroad. It replaced Form 15CB with effect from April 1, 2026.
For the Part C route, Form 146 must be obtained before Form 145 is filed. Your CA prepares Form 146, uploads it to the Income Tax portal, and provides you with the certificate reference number which you then use while filing Form 145.
What a CA Certifies in Form 146
When a CA issues Form 146, they are certifying the following under their professional liability:
- The name and address of the remitter and the recipient
- The country to which the remittance is being made
- The nature of the remittance — property sale proceeds, rental income, interest, dividend, or other income
- The applicable Double Taxation Avoidance Agreement (DTAA) provisions
- Whether the remittance is chargeable to tax in India
- The amount of tax deducted at source (TDS) and whether it matches the applicable rate
- That the information provided is true and correct to the best of the CA’s knowledge
This is a legally binding professional certificate. Only a Chartered Accountant registered with the Institute of Chartered Accountants of India (ICAI) can issue Form 146.
When Do You Need Form 145 and Form 146?
| Payment position | Form 145 route | Form 146 |
|---|---|---|
| Taxable; annual aggregate up to ₹5 lakh | Part A | Not required for Part A |
| Taxable; above ₹5 lakh; applicable AO certificate/order | Part B | Not required for Part B |
| Taxable; above ₹5 lakh; CA certificate route | Part C | Required |
| Not taxable; no Rule 220(3) exemption | Part D | Not required for Part D |
| Not taxable; Rule 220(3) exemption applies | No reporting under Rule 220 | Not required under this rule |
For NRO repatriation of property proceeds, rent, interest or investment proceeds, the CA must assess the underlying payment rather than infer the filing requirement from the account label. The authorised dealer may also ask for supporting bank and FEMA documents.
Form 145 vs Form 15CA — Key Differences
| Feature | Form 15CA (Old) | Form 145 (New from April 2026) |
|---|---|---|
| Applicable law | Income Tax Act 1961 | Income Tax Act 2025 |
| Effective from | Previously applicable | April 1, 2026 |
| Parts | Part A, B, C, D | Part A, B, C, D |
| Assessment Year concept | Yes | Replaced by Tax Year |
Step-by-Step Process — How to File Form 145 and Form 146
Step 1 — Determine Which Part of Form 145 Applies
Review the source of funds, taxability, aggregate payments during the tax year, any AO certificate and reporting exemptions before selecting Parts A, B, C or D. Obtain Form 146 only if the Part C route applies.
Step 2 — Engage a Chartered Accountant for Form 146
You will need to provide your CA with:
- PAN card copy
- Passport copy
- Details of the remittance — amount, purpose, destination country
- Tax Residency Certificate (TRC), if claiming treaty relief
- Prescribed treaty-residency information and supporting documents, where applicable
- Bank statement or document evidencing the source of funds
- In case of property sale — sale deed, purchase deed, capital gains computation
Step 3 — CA Prepares and Uploads Form 146
Your CA will analyse the DTAA provisions, compute tax liability, verify TDS, prepare Form 146 on the Income Tax portal, and provide you with the acknowledgement reference number. Typical turnaround: 24 to 48 hours.
Step 4 — File Form 145 on the Income Tax Portal
- Log into the Income Tax portal: incometax.gov.in
- Go to e-File → Income Tax Forms → Form 145
- Select the applicable part (Part C where Form 146 is required)
- For Part C, enter the filed Form 146 acknowledgement number
- Fill in remittance details and submit
- Download the acknowledgement
Step 5 — Submit to Your Bank
Provide the applicable filed forms and supporting documents requested by your authorised dealer. Form 146 accompanies the Part C route; bank processing remains subject to its checks.
DTAA Treatment by Country
| Country | DTAA with India | Key Benefit for NRIs |
|---|---|---|
| 🇦🇪 UAE | Yes | Treaty relief requires an income-specific eligibility review; a UAE residence does not itself eliminate Indian tax. |
| 🇺🇸 USA | Yes | Foreign tax credit available in US return |
| 🇬🇧 UK | Yes | Foreign tax credit available in UK return |
| 🇦🇺 Australia | Yes | Foreign tax credit available in Australian return |
| 🇨🇦 Canada | Yes | Foreign tax credit available in Canadian return |
Common Mistakes NRIs Make with Form 145 and 146
Mistake 1 — Using old Form 15CA/15CB after April 2026
For a new remittance, confirm which current forms apply. Prior filings for completed remittances are not invalid merely because the forms were renamed.
Mistake 2 — Filing wrong Part of Form 145
Check the conditions for Parts A, B, C and D before filing; a wrong taxability classification can lead to incorrect reporting.
Mistake 3 — Not obtaining TRC before remittance
Without a valid Tax Residency Certificate, DTAA benefits cannot be claimed. Apply for TRC from your local tax authority well in advance.
Mistake 4 — CA not registered with ICAI
Form 146 is only valid if issued by a practising CA registered with ICAI. Certificates from non-ICAI members are invalid and will be rejected by the bank.
Mistake 5 — Treating treaty documentation as automatic
Where treaty relief is claimed, verify the current prescribed residency information and supporting documents before filing.
Mistake 6 — Incorrect remittance purpose code
Banks require a specific RBI purpose code. The wrong purpose code can delay or block the transfer entirely.
Frequently Asked Questions
Q: Is Form 146 mandatory for all international remittances from India?
No. Form 146 supports Part C for taxable payments above the ₹5 lakh annual aggregate threshold. Part A covers taxable payments up to that threshold; non-taxable payments follow Part D unless exempt under Rule 220(3).
Q: My bank is still asking for Form 15CA/15CB. What should I do?
Inform your bank that Form 15CA and 15CB have been replaced by Form 145 and Form 146 with effect from April 1, 2026 under the Income Tax Act 2025. Show them the Form 145 acknowledgement and Form 146 certificate — these are the legally valid documents from April 2026.
Q: Can I file Form 145 myself without a CA?
Form 145 itself can be filed by the remitter. However, if your remittance requires Part C, you must first obtain Form 146 from a CA — which cannot be self-filed.
Q: How many times can I remit money in a year?
Where Form 145 reporting applies, it is filed before each remittance. Form 146 is required for the Part C route, not every transfer. The annual repatriation limit from NRO accounts is USD 1 million per financial year.
Q: What is the penalty for not filing Form 145?
Under the Income Tax Act 2025, failure to file Form 145 when required can attract a penalty of ₹1 lakh. Additionally, the bank will not process the transfer without the required forms.
Q: Does Form 145/146 apply to NRE account transfers?
Generally no. NRE accounts hold foreign income which is freely repatriable. Form 145/146 is primarily required for NRO account remittances which hold Indian-source income.
Q: I remitted money 2 years ago under the old law. Do I use old forms or new forms now?
For a remittance made from 1 April 2026, use the current forms where required. The filing format follows the remittance date; the underlying income’s tax treatment must still be checked for its relevant year.
Q: Can I get Form 145/146 done online without visiting a CA office?
Yes. The entire process is done online. The CA handles everything over email — document collection, Form 146 preparation, portal filing, and delivery of certificates. No physical visit required.
About NRI Tax CA — The Team Behind Every Filing
NRI Tax CA is a specialised tax practice built exclusively around the needs of Non-Resident Indians, led by a Chartered Accountant who is also a Partner at a well-established, 40-year chartered accountancy firm. Our associates work exclusively on NRI matters — so every filing reflects both Indian tax law and the cross-border realities NRIs actually face.
We are not a general accounting firm that handles NRI cases occasionally. NRI taxation — DTAA, FEMA, Form 145/146, cross-border capital gains — is the only work we do. That focus means our team stays current on every regulatory change, including the April 2026 transition to the Income Tax Act 2025.
Our Team Qualifications
| Qualification | What It Means for You |
|---|---|
| FCA — Fellow Chartered Accountant (ICAI) | Every Form 146 certificate is signed under full ICAI professional liability. Legally valid at any Indian bank. |
| CPA Australia | Deep understanding of Australian tax treatment of Indian income — essential for NRIs in Australia claiming foreign tax credits. |
| Certified Forensic Auditor | Rigorous documentation standards on every case — complete paper trail, no loose ends. |
| Insurance Surveyor & Loss Assessor | Adds depth to advisory on asset-related NRI cases including property and estate matters. |
| 40 Years, 6-Country Reach | Backed by our founding CA’s partnership at a long-established firm with an active client base across UAE, UK, USA, Australia, Canada and Singapore. |
How Our Team Works
Every case that comes in is reviewed by our CA team before a quote is sent. Nothing is auto-generated. When you submit your documents, a qualified team member analyses your DTAA position, reviews the TDS computation, and certifies the Form 146 personally. You get a written record of every step.
We work with a limited number of clients each month — by design. When real money and two tax systems are involved, every file deserves full attention.
- ✓ ICAI Registered — Fellow Chartered Accountant
- ✓ CPA Australia qualified team
- ✓ 40 years, 6-country reach through our founding CA’s firm partnership
- ✓ NRI clients served across 5+ countries
- ✓ Fixed price quoted before you share any documents
- ✓ 24-48 hour turnaround on all standard cases
- ✓ 100% online — no office visit required
- ✓ All communication documented in writing
| Service | Price |
|---|---|
| Form 145 only | Starting ₹3,499 |
| Form 145 + Form 146 combined | Starting ₹7,499 |
| NRI ITR filing | Starting ₹3,499 |
| Property sale complete package | Starting ₹4,999 |
Ready to get started? Email us at hello@nritaxca.com — we respond within 2 hours with a fixed quote.
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Not sure of your exact numbers? Try our free TDS calculator, or message us directly on WhatsApp.
Not sure if these rules even apply to you? Check your NRI residential status first.
Form applicability and filing-part guidance checked against the Income Tax Department manual and Rule 220 on 14 October 2026. For personalised advice specific to your situation, please consult a qualified Chartered Accountant.