15CA & 15CB Filing for Foreign Remittances: Form 145 & 146 Explained
Sending money from India to a foreign company, consultant, or service provider? Before making an international payment, it is important to understand the applicable income tax requirements, TDS obligations, and foreign remittance documentation.
My Auditor 360 helps businesses and individuals assess foreign remittance tax compliance, determine the applicable filing requirements, and obtain assistance with the prescribed forms and CA certification where required.
An important change took effect on 1 April 2026. For remittances governed by the Income Tax Act, 2025, Forms 145 and 146 are the corresponding forms for the earlier Forms 15CA and 15CB.
In this guide, we explain the differences between these forms, when they may be required, the documents involved, and how professional assistance can help simplify the process.
What Are Forms 15CA and 15CB?
Forms 15CA and 15CB were used for applicable payments made to non-residents or foreign companies.
- Form 15CA: The remitter’s information or declaration form for applicable foreign payments.
- Form 15CB: A Chartered Accountant’s certificate addressing the taxability and applicable tax details of a foreign remittance in prescribed circumstances.
From 1 April 2026, their corresponding forms under the Income Tax Act, 2025 are:
- Form 145: Corresponds to the earlier Form 15CA.
- Form 146: Corresponds to the earlier Form 15CB.
The correct form depends on the nature of the payment, its taxability, the amount involved, applicable treaty provisions, and other prescribed conditions.
Importantly, not every foreign remittance requires a CA certificate. The applicable compliance requirements should be determined before the payment is made.
When Do You Need Foreign Remittance Tax Compliance?
Indian businesses make international payments for many reasons. These may include:
- Software subscriptions and technology services
- Payments to overseas consultants
- Foreign digital marketing and advertising services
- Royalty and licence fees
- Professional and technical services
- Interest payments
- Commission to foreign agents
- Payments to overseas vendors and contractors
- Other services purchased from non-residents
The fact that a payment is being made outside India does not automatically determine whether Indian tax must be deducted.
The tax treatment depends on the nature of the payment, the applicable income tax provisions, the recipient’s circumstances, and any relevant Double Taxation Avoidance Agreement (DTAA).
Reviewing these factors before initiating the transfer can help identify the correct documentation and avoid unnecessary delays.
Form 145 vs Form 146: What’s the Difference?
| Particulars | Form 145 | Form 146 |
|---|---|---|
| Earlier equivalent | Form 15CA | Form 15CB |
| Purpose | Furnishes information about an applicable foreign payment | CA certificate for prescribed transactions |
| Who is responsible? | Person making the remittance | Chartered Accountant |
| When applicable? | Depends on the nature and circumstances of the remittance | Required when the prescribed certification conditions are met |
| Filing platform | Income-tax e-Filing portal | Income-tax e-Filing portal |
For applicable taxable payments exceeding ₹5 lakh in a financial year, Form 146 may be required under the prescribed conditions. The threshold should not be treated as an automatic rule for every foreign transfer; taxability and the relevant filing provisions must first be assessed.
When Is Form 146 Required?
Form 146 is the current equivalent of Form 15CB and is used for CA certification in applicable foreign remittance cases.
For the prescribed certification route, the taxable payment or aggregate of such payments exceeding ₹5 lakh during the financial year is a relevant threshold, subject to the applicable conditions.
A CA may review the following before preparing the certificate:
- Nature and purpose of the payment
- Invoice, agreement, or contract
- Taxability under the applicable income tax provisions
- Applicable TDS rate and amount
- Recipient and remitter details
- DTAA provisions, where relevant
- Tax Residency Certificate and other supporting documents, where applicable
- Remittance amount, currency, and payment details
The certificate requirement should be determined from the actual transaction rather than the amount alone.
Understanding the Four Parts of Form 145
Form 145 broadly covers different circumstances relating to foreign remittances.
Part A
For applicable taxable remittances that do not exceed ₹5 lakh during the financial year, subject to the prescribed conditions.
Part B
For cases where the remittance exceeds the prescribed threshold and the applicable order or certificate has been obtained from the Assessing Officer.
Part C
For applicable taxable remittances exceeding ₹5 lakh where the prescribed CA certificate in Form 146 has been obtained.
Part D
For remittances that are not chargeable to tax, subject to the applicable rules.
The appropriate part must be selected after reviewing the payment and the relevant requirements.
Documents Required for 15CA/15CB or Form 145/146 Filing
The documents required vary depending on the recipient, payment type, taxability, and filing route.
Basic Documents
- PAN of the remitter
- TAN, where applicable
- Foreign recipient’s name and address
- Recipient’s tax identification details, where available
- Invoice or payment request
- Agreement or contract, where applicable
- Nature and purpose of payment
- Amount and currency
- Bank and remittance details
- Applicable remittance purpose code
Additional Documents for DTAA Review
Where treaty benefits are being considered, the following may be relevant:
- Tax Residency Certificate (TRC)
- Form 10F, where applicable
- Relevant treaty details
- Supporting declarations or documentation from the foreign recipient
Additional information may be required for CA certification. The exact checklist can be confirmed after reviewing your transaction.
How My Auditor 360 Helps With Foreign Remittance Compliance
At My Auditor 360, our approach focuses on understanding the transaction before determining the applicable filing requirements.
1. Remittance Assessment
We review the recipient, country, payment amount, invoice, agreement, and purpose of the transaction.
2. Taxability Review
We help assess whether the payment may be taxable in India under the applicable provisions.
3. TDS Assessment
We review the applicable withholding tax considerations based on the facts and relevant rules.
4. DTAA Review
Where relevant, treaty provisions and supporting documentation can be considered.
5. CA Certification Assistance
Where the prescribed conditions require Form 146, assistance can be provided with the applicable CA certification process.
6. Form Filing Support
We help identify the applicable form and filing route, including Form 145 or the earlier Form 15CA where relevant to the transaction.
7. Supporting Documentation
We help organise the applicable acknowledgements, certificates, and documents required for submission to your bank or authorised dealer.
Our objective is to make the compliance process more structured and help reduce avoidable documentation and filing errors.
Who Can Benefit From This Service?
Foreign remittance compliance assistance may be useful for:
- Private limited and public limited companies
- LLPs and partnership firms
- Proprietorship businesses
- Startups
- Professionals and consultants
- Importers and exporters
- Businesses paying overseas vendors
- Companies purchasing foreign software or technology services
- Businesses working with international marketing agencies
- Individuals making applicable foreign payments
The requirements depend on the specific transaction, not simply the type of taxpayer.
Common Mistakes to Avoid When Sending Money Abroad
1. Assuming Every Foreign Payment Requires Form 15CB or Form 146
A CA certificate is required only when the prescribed conditions apply. The payment’s taxability and circumstances should be reviewed first.
2. Ignoring TDS Requirements
Some payments to non-residents may attract withholding tax. The applicable treatment should be determined before the transfer.
3. Applying DTAA Benefits Without Checking the Conditions
Treaty provisions may affect the tax treatment, but eligibility and supporting documentation must be examined.
4. Selecting the Wrong Form
Using an incorrect filing route can create additional compliance work. The applicable form should be identified based on the transaction and the rules governing it.
5. Using Outdated Information
For remittances governed by the new framework from 1 April 2026, Forms 145 and 146 correspond to the earlier Forms 15CA and 15CB. Ensure you are following the applicable requirements for your transaction date.
6. Delaying the Compliance Review
The prescribed information should generally be furnished before the remittance is made. Starting the review early can help avoid last-minute issues.
Is Form 145 Required for Every Foreign Remittance?
No. Certain transactions may be excluded from the information-furnishing requirement under the applicable rules.
The treatment depends on the nature of the transaction, the remitter, and the relevant prescribed category or purpose code. Some specified individual remittances may also fall outside the requirement.
Do not assume that a form is unnecessary simply because the remitter is an individual or because the payment is for a particular purpose. The current rules should be checked before proceeding.
DIY Filing vs Professional Assistance
Preparing foreign remittance documentation involves more than completing a form. It may require taxability assessment, TDS analysis, treaty considerations, and coordination with the bank.
Professional assistance can help you:
- Identify the applicable filing route
- Understand the tax treatment of the payment
- Review TDS requirements
- Consider DTAA provisions where relevant
- Arrange CA certification where required
- Prepare the applicable documentation
- Reduce avoidable errors before submission
Professional assistance does not remove the remitter’s responsibility to provide complete and accurate information. It helps make the process more structured and informed.
Frequently Asked Questions
1. What is Form 15CA?
Form 15CA was the information or declaration form used for applicable payments to non-residents or foreign companies. For remittances governed by the Income Tax Act, 2025 from 1 April 2026, its corresponding form is Form 145.
2. What is Form 15CB?
Form 15CB was the CA certificate used in specified foreign remittance cases. Its corresponding form under the new framework is Form 146.
3. Are Forms 15CA and 15CB still applicable in 2026?
For remittances governed by the new framework from 1 April 2026, Forms 145 and 146 are the corresponding forms. The earlier forms remain relevant where the previous framework governs the transaction.
4. Is Form 146 mandatory for every foreign payment?
No. Form 146 is required only when the applicable conditions are met. The nature and taxability of the payment must be reviewed before deciding whether certification is required.
5. What is the ₹5 lakh threshold?
For the applicable CA-certification route, a taxable payment or aggregate of such payments exceeding ₹5 lakh during the financial year is a relevant threshold, subject to the prescribed conditions.
6. Does every foreign remittance attract TDS?
No. TDS depends on the nature and taxability of the payment under the applicable provisions and the specific circumstances of the transaction.
7. Can DTAA provisions reduce tax on a foreign payment?
Potentially. Relevant treaty provisions may affect the tax treatment when the conditions are satisfied and the required supporting documents are available.
8. When should the applicable form be filed?
The prescribed information should generally be furnished before the remittance is made. Start the compliance review early enough to address any documentation or tax questions.
9. Can Form 145 and Form 146 be filed online?
The Income-tax e-Filing portal provides prescribed filing mechanisms for these forms. The applicable process, registration, and electronic verification requirements should be checked before filing.
10. What documents should I share with my CA?
Typically, you may need to provide the invoice or agreement, recipient details, payment amount and currency, purpose of payment, bank details, and any documents relevant to taxability or DTAA treatment.
Get Your Foreign Remittance Reviewed by My Auditor 360
Planning to send money to an overseas vendor, consultant, software provider, or foreign company?
Before instructing your bank, understand the tax treatment and documentation applicable to your payment.
My Auditor 360 can assist you with foreign remittance compliance reviews, applicable Form 145/146 or earlier Form 15CA/15CB requirements, TDS assessment, DTAA considerations, and CA certification where prescribed.
Contact My Auditor 360 to discuss your foreign remittance requirements.
- Request a Quote
- Contact Our Team
- Get Your Remittance Reviewed
Note: Foreign remittance requirements depend on the applicable law, transaction date, taxability, and prescribed conditions. The information in this article is for general guidance and should be verified against the current official rules before filing or making a payment.
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