Form 145: the new pre-remittance filing that replaces Form 15CA when you send money abroad

If you send money to a non-resident or a foreign company, the paperwork has changed. Under the Income-tax Act, 2025, the old Form 15CA has been replaced by Form 145, and the chartered accountant's certificate once known as Form 15CB is now Form 146. The Income Tax Department's own Form 145 user manual states the rule in one line: the form "must be submitted before the money is sent". This guide walks through the four parts of Form 145, the Rs 5,00,000 threshold that decides which part applies, and the 12-step online filing route on the e-Filing portal.

If you are new to the older regime, our glossary entry on Form 15CA and 15CB explains the predecessor forms, and the entry on TDS covers the withholding that sits behind both.

What the Section Says

Form 145 is described on the e-Filing portal as "Information to be furnished for payments to a non-resident not being a company, or to a foreign company". It is filed for each remittance, by the person responsible for making it, before the amount leaves India. Under the 1961 Act, the withholding obligation on such payments sat in Section 195, which applies the DTAA rate or the rate in the Act, whichever is lower. The new Act carries the same logic into a new form numbering and a new "tax year" vocabulary.

Per the user manual, any category of taxpayer, an Authorised Signatory or a Representative Assessee can file the form. The single prerequisite for Parts A, B and D is a registered e-Filing login; Part C additionally needs a Form 146 already filed by your chartered accountant.

The form is split into four parts. Which one you fill depends on two questions: is the remittance taxable in India, and has the remittance, or the aggregate of such remittances, crossed Rs 5,00,000 in the tax year?

Three statutory references in the manual are worth noting:

1. Section 395(1) and 395(2) of the Income-tax Act, 2025 govern the Assessing Officer certificate that unlocks Part B.
2. Section 515(3)(b) defines the "accountant" who may sign Form 146 for Part C.
3. Rule 220(2) and 220(3) of the new rules decide who files Part D and which payments are carved out of it.

For Part C, the portal pre-fills seven areas from the CA's Form 146: remitter and remittee details, accountant details, particulars of the fund transfer, taxability under the Act without considering the DTAA, taxability under the DTAA, and details of tax deducted at source. The Form 146 user manual confirms that "As per the Income tax Act 1961, Form 146 is known as Form 15CB", and that it is required "every time you make such a payment" above Rs 5 lakh.

Worked Example

Consider Ananya, a salaried resident in Pune earning Rs 24,00,000 a year, who also runs a small design consultancy. In tax year 2026-27 she pays a non-resident illustrator (not a company) in three tranches. Assume, for this example, that each payment is taxable in India.

Step 1, June. The first remittance of Rs 1,80,000 is taxable and the aggregate is below Rs 5,00,000, so Ananya files Part A online, declares the remitter, remittee and remittance details, and e-verifies before her bank releases the funds.

Step 2, September. The second tranche of Rs 2,40,000 lifts the aggregate to Rs 4,20,000. This is still within the Rs 5,00,000 ceiling, so she files a fresh Part A. One form per remittance: the June filing does not cover September.

Step 3, January. The third payment of Rs 1,60,000 takes the aggregate to Rs 5,80,000, which exceeds Rs 5,00,000. Part A is no longer available. Ananya has two routes:

• Part C: she adds her chartered accountant under Authorised Partners > My Chartered Accountants (CA), assigns Form 146, and waits for the CA to file it with a digital signature. She then enters the Form 146 acknowledgement number in Form 145 Part C, reviews the pre-filled panels, and e-verifies.
• Part B: if she has already obtained a certificate from her Assessing Officer under Section 395(1) or 395(2), she files Part B and enters the AO certificate details instead.

Ananya's CA should note one detail from the Form 146 manual: field 19 requires the remittance amount before TDS, that is, grossed up. If her illustrator is owed Rs 1,60,000 net, the amount reported is the grossed-up figure, not Rs 1,60,000. You can estimate the deduction itself with our TDS calculator, and model her overall liability with the income tax calculator.

Now suppose that, in the same year, Ananya also sends Rs 3,00,000 to a relative abroad, and that remittance is not chargeable to tax in India. That transfer falls under Part D, provided it is not one of the payments excluded by Rule 220(3). Part D does not need a CA certificate. If the transfer also attracts tax collected at source at the bank, our TCS calculator and glossary note on TCS explain how that credit flows back into the return.

Filing Part A, B or D online: the 12 steps

The user manual sets out 12 steps for Parts A, B and D:

1. Log in to the e-Filing portal.
2. Go to e-File > Income Tax Forms > File Income Tax Forms.
3. Select the tab "Forms as per Income Tax Act 2025".
4. Search for Form 145.
5. Choose Online mode and the tax year, then Continue.
6. Click "Let's Get Started".
7. Select the applicable part, fill each panel and save; each panel shows "Completed" when done.
8. On the Preview page, verify and click Proceed to e-Verify.
9. Click Yes to submit.
10. e-Verify through any available mode.
11. Note the Transaction ID and Acknowledgement Number.
12. Confirm submission.

Part C follows a shorter 9-step path, because most panels are pre-filled from Form 146. Offline filing through the Offline Utility (Statutory Forms) is also permitted.

Common Mistakes

These are the errors most likely to stall a remittance or invite a query later. Each is drawn from the structure of the form as described in the two official user manuals.

Mistake 1: confusing the CA's prerequisites. Form 146 can only be issued by a CA registered on the e-Filing portal with an "Active" status and a valid Digital Signature Certificate. If your CA's DSC has lapsed, Part C cannot proceed, so check this at least a week before the payment date.

Mistake 2: missing the purpose code. Form 145 asks you to pick the purpose of remittance from a fixed list. The Income Tax Department says the fixed list "makes the process easier and reduces mistakes", but choosing a code that does not match the invoice can create a mismatch with the CA's Form 146 or your bank's records.

Mistake 3: losing the acknowledgement. After e-verification the portal issues a Transaction ID and an Acknowledgement Number, and sends a confirmation to your registered email and mobile. Keep both; the bank and, later, the Assessing Officer may ask for them. The e-Filing helpdesk is reachable on 1800 103 0025 between 08:00 and 20:00, Monday to Friday.

FAQ

What is Form 145 under the Income-tax Act, 2025?

Form 145 is the online declaration a remitter files before sending a payment to a non-resident (not being a company) or a foreign company. It replaces Form 15CA from the 1961 Act, according to the Income Tax Department's user manual.

Do I need a chartered accountant for every Form 145?

No. Only Part C needs a CA certificate in Form 146, and only where the remittance is taxable and the aggregate exceeds Rs 5,00,000 in the tax year. Parts A, B and D are filed on your own declaration, with Part B requiring an Assessing Officer certificate under Section 395(1) or 395(2).

Is the Rs 5,00,000 limit per payment or per year?

The manual applies it to "the remittance or the aggregate of such remittances" during the tax year. In our worked example, three payments of Rs 1,80,000, Rs 2,40,000 and Rs 1,60,000 cross the limit on the third transfer, when the aggregate reaches Rs 5,80,000.

Which part do I fill if the payment is not taxable in India?

Part D, unless the payment is one of those referred to in Rule 220(3). Part D needs the remitter, remittee and remittance details plus a declaration, with no CA certificate.

Can I file Form 145 offline?

Yes. The portal supports online filing and an Offline Utility for statutory forms. Either way, the form must be e-verified, and the portal issues a Transaction ID and Acknowledgement Number on success.

What happened to Form 15CB?

It is now Form 146. The Form 146 user manual states plainly: "As per the Income tax Act 1961, Form 146 is known as Form 15CB." It has seven panels, including taxability with and without the DTAA and details of tax deducted at source.

Is there a deadline for Form 146?

The Form 146 manual says "there is no fixed deadline for submitting it". In practice, it must be filed before you file Form 145 Part C, and Form 145 must be filed before the remittance, so the CA's certificate sets the earliest date your money can move.

This article is general information drawn from the Income Tax Department's Form 145 and Form 146 user manuals and is not tax advice. Check the India Code text of the Income-tax Act, 2025 or consult a chartered accountant for your specific remittance.