Expert Form 145/146 Filing for Foreign Remittances
Ensure compliant foreign remittances with our Form 145/146 filing service under the Income-tax Act, 2025. These forms replace the earlier Form 15CA and Form 15CB process, and our team guides you through documentation, certification, and portal filing from start to finish.
How Your Progress Unfolds
Track each stage of your service from start to completion
Remittance Intake
Step 1Document Verification
Step 2Form 146 Certification
Step 3Form 145 Filing
Step 4Remittance Intake
Submit remitter, remittee and remittance details
Get Started
Share a few basic details and our team will contact you to take this forward.
Share Your Details
Submit a few basic details and our team will get in touch to guide you through the next steps.
Why Choose NRI Tax Hub for Form 145/146 Filing
Completing Form 145 and Form 146 is now a critical part of many foreign remittances from India. These forms replace the earlier Form 15CA and Form 15CB framework. At NRI Tax Hub, we help clients manage this transition with practical, CA-led support tailored to remittance compliance.
Expert Knowledge and Compliance
Comprehensive Filing Support
Time-Saving and Risk Reduction
Form 145 (Earlier Form 15CA) - Foreign Remittance Compliance under Income-tax Act 2025
From 1 April 2026, the Income-tax Act, 2025 introduces Form 145, which replaces the earlier Form 15CA used for reporting foreign remittances from India. Whenever a person in India sends money to a non-resident individual or foreign company, certain reporting requirements must be fulfilled to ensure compliance with tax laws. Form 145 allows the Income Tax Department to track foreign remittances and determine whether tax deduction at source (TDS) is applicable on the payment. In certain cases, a Chartered Accountant certificate in Form 146 (earlier Form 15CB) must be obtained before filing Form 145. This guide explains when Form 145 and Form 146 are required, who needs to file them, and how the process works under the Income-tax Act 2025.
What is Form 145 in Income Tax?
It captures details such as:
- Name and details of the remitter
- Name and country of the recipient
- Nature and purpose of the remittance
- Amount being remitted
- Applicable tax rate
- Tax deducted at source (TDS), if any
Form 145 must be filed before the remittance is processed by the bank.
Is Form 145 the replacement for Form 15CA?
| Old Form | New Form (from 1 April 2026) |
|---|---|
| Form 15CA | Form 145 |
| Form 15CB | Form 146 |
The objective of the new forms remains the same: reporting payments made to non-residents and ensuring proper tax compliance.
What is Form 146 (Earlier Form 15CB)?
The CA certifies:
- Nature of the remittance
- Applicable tax provisions
- Availability of DTAA benefits
- Correct TDS rate
- Amount of tax required to be deducted
Form 146 must be obtained before filing Form 145 Part C.
Need Help with Form 145 or Form 146?
- Form 146 (CA certificate for remittance)
- Form 145 filing on the Income Tax portal
- DTAA tax rate analysis
- TDS calculation on foreign payments
Contact us for fast and compliant foreign remittance certification services.
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