Form 145 is a declaration by the person making the payment to an NRI, covering the nature of the remittance and applicable TDS.
Form 146 is a Chartered Accountant’s certificate required when the taxable payment to a non-resident exceeds Rs 5 lakh in a year, confirming the TDS rate and applicable tax treaty provisions.
If you are sending money abroad to a non-resident individual (NRI) or the NRI is remitting funds abroad, the compliance process has changed a bit. However, the changes are largely surface-level, and the core requirements remain the same.
The only practical change is that Forms 15CA and 15CB have been replaced by Forms 145 and 146 under the Income-tax Rules, 2026. You still need to furnish details about the remittance, get a CA certificate if the amount crosses the prescribed threshold, and ensure TDS compliance.
For remittances made on or after 1st April, 2026, the provisions of the Income Tax Act, 2025 will apply, and the prescribed forms (Form No. 145 and 146) under the Income-tax Rules, 2026 are required to be used.
Form 145 and Form 146
According to the Indian income tax website, the Form No. 145 is a declaration by the remitter or the person making a payment to a nonresident for furnishing information regarding the nature of the remittance and applicable TDS.
Form 146 is a certificate from a Chartered Accountant certifying the nature of remittance, the applicable DTAA provisions, and the TDS rate. Form 146 is needed when you make a taxable payment of more than Rs 5 lakh in a year to a person who lives outside India or to a foreign company.
It is required every time you make such a payment. A Chartered Accountant (CA) reviews the payment and confirms details like what the payment is for, how much TDS (tax) should be deducted, and whether the deduction is correct. In simple terms, Form 146 is a certificate in which a CA checks and confirms the tax responsibility for sending money abroad. You can file this form either online or offline, and there is no fixed deadline for submitting it.
What’s New
Under the New Framework, in Form 145, where Part B is furnished (AO certificate obtained), Part C is NOT required. This eliminates the duplication that existed under the old system. Taxpayers filing Part B of Form 145 (with AO certificate) are not required to obtain Form 146 from a Chartered Accountant. This is a significant reduction in compliance burden and cost for remitters.
Further, the UDIN (Unique Document Identification Number) has been introduced for real-time verification to ensure the authenticity of the CA’s certificate.
“Although auto-filled, details of the remitter like address, status, TAN, email ID, and contact number, are now explicitly required. A few details of the remitter like address, status, TAN, email id and contact no, are additionally required; however, its auto filled.
A key change is in relation to mandatory quoting of Tax Identification No (TIN) and the principal place of business of the beneficiary in the new forms. Also, where DTAA benefits are sought, Tax Residency Certificate (‘TRC’) number must be quoted. Further, where remittance is on account of capital gains, additional details like date of sale along with consideration, date of acquisition along with cost, etc., need to be furnished in the forms,” says Deepa Sheth, Associate Partner, Corporate Tax, Tax & Regulatory Advisory Service, BDO India.
Tax Identification Number of the remittee in the country or specified territory of his residence is also required. In case no such number is available, then a unique number, based on which the remittee is identified by the Government of that country or the specified territory of which he claims to be a resident, has to be provided.
Filling Forms
If you are sending money abroad to a non-resident individual, the compliance process has changed — but here is the short version: you are not doing anything fundamentally different. The forms have new names and numbers, but the underlying logic is identical.
Form 145 has four parts. Which one you fill depends entirely on your situation:
Under Rs 5 lakh, or remittance is taxable: Fill Part A.
Above Rs 5 lakh, and you have a certificate from the Assessing Officer (AO): Fill Part B. Importantly, if you go this route, you do not need a CA certificate (Form 146). This is a new relief under the 2026 rules — previously, you often needed both.
Above Rs 5 lakh, and you have a CA certificate (Form 146): Fill Part C. This is the route most remitters will take when the AO certificate is not in hand.
Remittance is not taxable at all: Fill Part D. No CA certificate needed.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. Tax laws and regimes are subject to frequent changes by the government. The views and opinions expressed by the individuals quoted herein, if any, are their own and do not necessarily reflect the views of the publication. Readers should verify details with official Income Tax Department notifications or consult a Chartered Accountant before making any financial decisions. Financial Express is not responsible for any decisions made based on this information.
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