For NRIs moving money out of India, and for individuals and businesses paying non-residents. Form 146 is certified by a practising Chartered Accountant with UDIN, and Form 145 is filed before your bank sends the money.
Answer a few questions about your payment. You see which part of Form 145 applies, whether you need Form 146, and what to keep ready.
Start with the first question on the left.
Both exist so that tax due in India on a payment to a non-resident is deducted before the money leaves the country.
Filed online on the income tax portal by the person making the payment, before the bank sends it. It states who is being paid, how much, why, and how much tax has been deducted. It has four parts, A to D, and the bank will not remit without its acknowledgement where it applies.
Issued by a practising Chartered Accountant after examining the payment. It certifies whether the payment is taxable in India, the treaty article that applies, and the correct rate of tax deducted. It carries a UDIN and is needed for Part C of Form 145.
Your bank will still ask for Form A2. For personal LRS remittances, our forex desk can also send the money for you.
Which part you file depends on whether the payment is taxable, the total paid to that person in the tax year, and whether you hold a certificate from the tax officer.
The payment is taxable and the total to this payee in the tax year does not exceed ₹5 lakh.
No Form 146 neededAbove ₹5 lakh, and you hold a lower or nil deduction certificate from the Assessing Officer under Section 395.
No Form 146 neededThe most common route. Above ₹5 lakh and no officer's certificate: a Form 146 from a Chartered Accountant must be obtained first.
Form 146 requiredThe payment is not chargeable to tax in India and is not on the specified exempt list.
No Form 146 neededWe prepare the certificate and declaration and liaise with your bank. The payment itself is made by your bank, or by our forex desk for personal LRS remittances.
Taxability, treaty analysis and the correct rate under Section 393, certified with UDIN by a practising Chartered Accountant.
The right part filed online before the remittance, with the acknowledgement shared for your bank.
Moving money from NRO to NRE or abroad, within the USD 1 million a year facility, with tax paid shown clearly. More
Capital gains worked out, a lower deduction certificate applied for before the sale where it helps, and the proceeds repatriated.
The beneficial treaty rate applied using the payee's Tax Residency Certificate and Form 10F, often lowering the tax deducted.
Quarterly TDS returns for payments to non-residents (formerly Form 27Q), matched with your Form 145 filings.
Use the new numbers in all forms, bank letters and agreements for payments made on or after 1 April 2026.
| What it is | Income-tax Act 1961 | Income-tax Act 2025 |
|---|---|---|
| Remitter's declaration | Form 15CA | Form 145 |
| Chartered Accountant's certificate | Form 15CB | Form 146 |
| Power to require the information | Section 195(6) | Section 397(3)(d) |
| Thresholds and exempt list | Rule 37BB | Rule 220 |
| TDS on payments to non-residents | Section 195 | Section 393(2) |
| Lower or nil deduction certificate | Sections 195(2), 195(3), 197 | Section 395 |
| Quarterly TDS return, non-residents | Form 27Q | Form 144 |
| Penalty for not furnishing or inaccurate information | Section 271-I | Section 462 |
| Year concept | Previous year and assessment year | Tax year (1 April to 31 March) |
Forms 15CA and 15CB apply to remittances up to 31 March 2026. Payments on or after 1 April 2026 need Forms 145 and 146.
Rule 220 carries forward a specified list of payments for which Form 145 and Form 146 are not required. Common ones:
The full list has 33 categories. Whether your payment fits one depends on its facts, so check with us before relying on it; your bank may still ask for supporting documents.
For personal remittances by residents, the bank collects TCS above ₹10 lakh a year instead: nil for education funded by a loan, 2% for self-funded education and medical treatment, and 20% for other purposes, at FY 2026-27 rates. TCS is credited against your income tax when you file.
Most files are completed in one to two working days once documents are complete. Urgent cases can be done the same day.
Who is being paid, how much, why, and their country, on WhatsApp or a call.
Invoice or agreement, PANs, and treaty papers if relief is claimed.
Taxability, treaty article and the correct rate of TDS worked out.
Form 146 issued with UDIN, then Form 145 filed in the right part.
Acknowledgements and Form A2 ready for the bank to remit.
Choose your situation to see the list.
Form 146 is certified only by a qualified practising Chartered Accountant, with a UDIN that the bank and the income tax portal can verify. This page was reviewed by CA Alok Kumar, FCA, LLM (NLU Delhi), Director, Wealth4India. Last updated 19 October 2026.
If yours is not here, ask us on WhatsApp.
Wealth4India helps NRIs, resident individuals and businesses comply with the Income-tax Act 2025 when paying non-residents. From our office in Sector 4, Dwarka, New Delhi, we handle Form 146 certification by a practising Chartered Accountant with UDIN, Form 145 filing in Parts A to D, NRO to NRE repatriation, NRI property sale proceeds, treaty relief with TRC and Form 10F, and Form 144 quarterly TDS returns.
Clients in Delhi NCR, across India and NRIs in the United States, United Kingdom, UAE, Canada, Australia, Singapore and elsewhere work with us entirely online.
Tell us about the payment. We reply on WhatsApp with which forms you need, the documents and the fee, during working hours, Monday to Saturday, 10 AM to 7 PM.