NRI remittance tax forms
Form 145 and Form 146 for NRI Remittances: Earlier Form 15CA and 15CB Explained
For remittances made on or after 1 April 2026, Form 145 and Form 146 are the current forms. The familiar Form 15CA and Form 15CB names apply to the earlier framework.
Quick summary
Use the form that applies on the actual date of remittance.
For remittances made on or after 1 April 2026, the tax-information declaration is Form 145 and the CA certificate is Form 146.
Form 145 is the current equivalent of Form 15CA. Form 146 is the current equivalent of Form 15CB.
The correct part depends on whether the payment is chargeable to tax, the aggregate taxable payments during the tax year, and whether an Assessing Officer certificate or a CA certificate is used.
2026 transition
Form 15CA and Form 15CB have new numbers
| Earlier framework | Current framework from 1 April 2026 | Function |
|---|---|---|
| Form 15CA | Form 145 | Information or declaration filed by the person responsible for the remittance. |
| Form 15CB | Form 146 | Accountant’s certificate for applicable taxable remittances. |
For remittances made before 1 April 2026, the earlier Form 15CA/15CB framework applied. For remittances made on or after 1 April 2026, the procedural reporting requirement follows the Income-tax Act, 2025 framework using Form 145 and Form 146.
Remitter’s information form
What is Form 145?
Form 145 is filed by the person responsible for making a payment to a non-resident or foreign company. It is filed for each remittance before the money is sent.
The form records the remitter, remittee, nature of payment, amount, taxability and tax-deduction details. The applicable part, A, B, C or D, must be selected based on the facts.
Chartered Accountant certificate
What is Form 146?
Form 146 is an accountant’s certificate used for an applicable taxable payment where the payment or aggregate of payments exceeds ₹5 lakh in the tax year and the Assessing Officer certificate route is not used.
The CA reviews the nature of payment, taxability under Indian law, DTAA position, TDS rate and tax deducted. The certificate is filed electronically and its acknowledgement is used to complete Part C of Form 145.
The current form also uses UDIN verification to authenticate the CA certificate.
Which part of Form 145 applies?
| Part | Broad situation | Supporting route |
|---|---|---|
| Part A | Payment is chargeable to tax and the payment or aggregate does not exceed ₹5 lakh during the tax year. | Remitter files the required information. |
| Part B | Payment is chargeable to tax, exceeds ₹5 lakh and an applicable Assessing Officer certificate or order has been obtained. | AO certificate route; Form 146 is not additionally required for the same filing. |
| Part C | Payment is chargeable to tax, exceeds ₹5 lakh and a CA certificate in Form 146 has been obtained. | CA files Form 146; remitter uses its acknowledgement in Form 145. |
| Part D | Payment is not chargeable to tax, other than specified payments excluded under the applicable rule. | Non-taxability must still be supported by the transaction facts. |
Aggregate test
The ₹5 lakh threshold is not merely a per-transfer test
The threshold applies to the payment or aggregate of applicable payments during the tax year. Several smaller taxable payments can therefore cross the threshold even where no single payment exceeds ₹5 lakh.
The threshold determines the information and certificate route. It does not decide whether the underlying amount is taxable.
Practical sequence
How the filing and bank process usually works
- Identify the legal source and beneficial owner of the funds.
- Determine whether the payment is chargeable to tax in India.
- Compute and deduct or pay the applicable tax.
- Select the correct part of Form 145.
- If Part C applies, add and assign Form 146 to a CA on the e-filing portal.
- The CA files Form 146 using a registered DSC.
- Use the Form 146 acknowledgement to complete and e-verify Part C of Form 145.
- Submit the Form 145 acknowledgement, Form A2 and source/FEMA documents to the authorised dealer bank.
How the source of funds affects the review
| Source | Tax question | Likely banking and form review |
|---|---|---|
| Property-sale proceeds | Capital gains, buyer TDS, cost and holding period. | NRO route, USD 1 million facility, tax forms and sale documents. |
| Inherited money | Inheritance receipt versus later interest, rent or gains. | Succession and transmission first, followed by NRO and remittance review. |
| Rent or pension | Current-income tax and TDS. | Current-income route with source and tax proof. |
| NRO interest or dividends | Taxable income, withholding and treaty position. | Interest or dividend statement, TDS records and applicable form route. |
| Investment sale or redemption | Capital gains and withholding. | Purchase/sale records, tax computation and NRO or permitted investment route. |
| NRE or FCNR balance | Whether credits were validly received and account exemption conditions were met. | Generally repatriable account route, though bank source checks still apply. |
| Gift or family transfer | Gift taxation, relationship and original source. | FEMA permission and beneficial-ownership review before selecting the form part. |
| Accumulated NRO balance | Composition of old capital and current income. | Reconstruct source, tax and annual-limit utilisation before filing. |
Tax and treaty review
Form 146 may examine Indian law, DTAA and TDS together
The CA may need to review taxability under Indian law before considering treaty relief. Where a DTAA claim is made, the file may need a Tax Residency Certificate, Form 41 (earlier Form 10F), where applicable, treaty article analysis and beneficial-ownership evidence.
If a lower or nil withholding certificate from the Assessing Officer is used, Part B may apply instead of the CA-certificate route in Part C.
Separate compliance layers
Form 145 and Form 146 do not replace Form A2 or FEMA documents
The tax forms explain the payment and its tax treatment. The authorised dealer bank separately checks the permitted FEMA route, purpose code, account type, annual remittance limit, beneficiary details and source of funds.
A bank may therefore delay a remittance even where Form 145 and Form 146 are correctly filed if the source, ownership or FEMA documentation is incomplete.
Use the NRI Repatriation Route Checker to screen the likely route before preparing the bank file.
Document checklist for Form 145, Form 146 and the bank
| Document group | Examples |
|---|---|
| Remitter and remittee | PAN, passport, address, email, beneficiary identity and overseas bank details. |
| Remittance particulars | Amount, currency, proposed date, nature of payment and purpose code. |
| Source of funds | Sale deed, inheritance records, lease, pension order, interest certificate, contract note or investment statement. |
| Tax records | Computation, TDS certificates, challans, AIS, Form 26AS, return acknowledgement and lower/nil certificate where applicable. |
| Treaty documents | Tax Residency Certificate, Form 41 or applicable equivalent and treaty-supporting records. |
| Portal records | CA assignment, Form 146 acknowledgement and Form 145 acknowledgement. |
| Bank and FEMA | Form A2, NRO/NRE statements, annual-limit declaration, prior remittance details and bank application. |
Transaction changes
What if the amount, date or remittance plan changes?
The filed form should match the actual remittance. If the bank does not complete the payment by the proposed date, or if the amount, beneficiary, nature or tax treatment changes, the earlier filing should not be reused without review.
A fresh Form 145 and, where applicable, Form 146 may be needed before the revised remittance is processed.
Avoid these errors
Common Form 145 and Form 146 mistakes
- Using Form 15CA or Form 15CB for a remittance made after 1 April 2026.
- Selecting Part D merely because tax has already been paid.
- Testing ₹5 lakh separately for every payment instead of aggregating the tax-year payments.
- Obtaining both an AO certificate and Form 146 for the same route when Part B correctly applies.
- Filing Form 145 before the CA has completed Form 146 for Part C.
- Using a purpose code that does not match the source documents.
- Ignoring prior remittances through another bank.
- Allowing the proposed remittance date or amount to differ from the filed form.
- Assuming the tax forms alone establish FEMA eligibility.
Watch related guide
Form 145 and Form 146 for NRI Remittances
This CBTD video explains the familiar earlier form names. For remittances from 1 April 2026, read them as Form 145 and Form 146 under the current framework.
FAQs
Form 145, Form 146, Form 15CA and Form 15CB questions
What replaced Form 15CA and Form 15CB from 1 April 2026?
For remittances made on or after 1 April 2026, Form 145 replaces Form 15CA and Form 146 replaces Form 15CB under the Income-tax Act, 2025 and Income-tax Rules, 2026.
Are old Form 15CA and Form 15CB filings still valid?
For remittances made before 1 April 2026, the earlier Form 15CA/15CB framework applied. For remittances made on or after 1 April 2026, the procedural reporting requirement follows the Income-tax Act, 2025 framework using Form 145 and Form 146.
When is Form 146 generally required?
Form 146 is generally relevant where the payment is chargeable to tax and the payment or aggregate of payments exceeds ₹5 lakh in the tax year, unless the Assessing Officer certificate route is used.
What is the difference between Part B and Part C of Form 145?
Part B uses an applicable Assessing Officer certificate or order. Part C uses a Chartered Accountant certificate in Form 146. Under the new framework, Part C is not required where Part B is correctly used.
Does a non-taxable remittance always mean no filing?
No. A non-taxable remittance may require Part D unless it falls within a specified excluded category. The bank may still require source, FEMA, KYC and Form A2 documents.
Are Form 145 and Form 146 enough for the bank?
No. They address the tax-information and CA-certification side. The bank may separately ask for Form A2, purpose code, source-of-funds, annual-limit, FEMA and KYC documents.
Can Form 146 be filed without assigning a CA?
No. The taxpayer must add and assign the form to an active CA on the e-filing portal. The CA then files Form 146 using a registered DSC before Part C of Form 145 is completed.
What if the proposed remittance date or amount changes?
The filed form should match the actual remittance. If the transaction is delayed beyond the stated date or materially changes, fresh filing may be required before the bank processes it.
Preparing an outward remittance?
Match the tax form, source documents and FEMA route before filing.
Share the source, amount, proposed remittance date, tax position and bank requirements. CBTD can help organise the India-side review.
Disclaimer: This guide is general information, not tax, FEMA, legal or banking advice. Form numbers, thresholds, exclusions and filing procedures depend on the date of remittance, current law and the individual transaction.