Form 145 and 146 Filing Service for NRIs (formerly 15CA/15CB)
We provide Form 145 and Form 146 filing and consulting services (the 2026 replacements for Forms 15CA and 15CB) for NRIs, foreign citizens, and OCI cardholders. We arrange a bank-accepted Form 146 certificate from a Chartered Accountant with UDIN and complete your Form 145 filing online to help ensure smooth repatriation of funds from India.
Form 145 & 146 Filing Service for NRIs, OCIs & Foreign Citizens
If you are transferring money outside India, such as property sale proceeds, rent, interest, dividends, or an NRO transfer, your bank requires the appropriate Form 145 and, where the payment is taxable, a Form 146 issued by a Chartered Accountant. We manage the complete process from start to finish to help prevent issues during bank processing.
[✅] Identify the correct Part (A / B / C / D) to help avoid filing rejection
[✅] Arrange a qualified CA to prepare Form 146 (with UDIN) wherever required
[✅] File Form 145 online and provide the acknowledgement
[✅] Match all documents with your bank’s checklist for smooth processing
[✅] Address DTAA requirements, including TRC and Form 10F, wherever treaty benefits apply
[✅] Support you throughout the process until your remittance is completed
15CA / 15CB is now 145 / 146 — the Full Mapping
The form numbers were updated in 2026, while the underlying compliance concept remains the same. Here is the complete mapping:
| What it does | Old (till 31 Mar 2026) | New (from 1 Apr 2026) |
| Remitter’s declaration | Form 15CA | Form 145 |
| CA’s certificate | Form 15CB | Form 146 |
| TDS return (payments to non-residents) | Form 27Q | Form 144 |
| Lower/Nil TDS certificate | Form 13 | Form 128 |
| TDS on payments to non-residents (section) | Section 195 | Section 393 |
| Lower/Nil deduction certificate (section) | Section 197 | Section 395 |
| Remittance reporting rule | Rule 37BB | Rule 220 |
Which Part of Form 145 Applies to You?
Form 145 consists of four parts. Selecting the appropriate part is essential for successful bank acceptance of the filing.
Part A
The remittance is taxable, but the total amount paid to that recipient during the year is ₹5 lakh or less. Form 146 is not required.
Part B
The remittance is taxable, exceeds ₹5 lakh, and you have an AO certificate under Section 395. Form 146 is not required.
Part C
The remittance is taxable, exceeds ₹5 lakh, and there is no AO certificate. Form 146, including the CA certificate and UDIN, is required.
Part D
The remittance is not taxable under the Act. Form 146 is not required.
If you are unsure which part applies to your transaction, we can confirm the applicable category and arrange Form 146 with the mandatory UDIN if a CA certificate is required.
How the Process Works
1
Share Your Remittance Details
Complete a short questionnaire with information about your transfer and supporting documents so your case can be understood from the beginning.
2
CA Reviews & Issues Form 146
Where required, a qualified CA reviews the transaction and issues a bank-accepted Form 146 certificate with UDIN.
3
Form 145 Filed & Bank-Ready
We file Form 145 online and provide the completed documentation for submission to your bank to support smooth repatriation.
File yourself vs use our service
| Feature | DIY | Our service |
| Correct portal filing | Depends on your knowledge | We handle filing and help avoid rejections |
| Choosing the right Part (A–D) | Can be easy to get wrong | We verify it for you |
| Form 146 (CA cert + UDIN) | You need to find a CA | We arrange the CA |
| Bank-ready bundle | You prepare it yourself | We prepare it according to your bank’s requirements |
| Follow-up & corrections | You manage everything | We handle the process end to end |
Who needs Form 145 & 146?
Repatriating money
For transferring funds from NRO/NRE accounts through outward remittance, we prepare the complete bank-ready bundle.
Payments to non-residents
For fees, royalties, interest, or dividends paid to non-resident recipients, we verify taxability and complete the filing correctly.
Companies & banks
When a bank or payer requires a CA-signed opinion before releasing funds, we ensure Form 146 provides the required details.
Disclaimer: The content on this website is for informational purposes only and does not constitute legal, financial, or professional advice. Please consult qualified experts before acting on any information. K M GATECHA & CO LLP accepts no liability for errors, omissions, or outcomes from the use of this content. This site is not an advertisement or solicitation.
Need Help?
Frequently Asked Questions (FAQs)
1. What are Form 145 and Form 146 for NRIs?
Form 145 and Form 146 are prescribed forms related to tax compliance for certain foreign remittances. They help document the tax treatment and applicable requirements when funds are transferred from India to a person or entity outside India.
2. Are Form 145 and Form 146 the new forms for 15CA and 15CB?
Form 145 and Form 146 are referred to as the forms corresponding to the earlier Form 15CA and Form 15CB framework under the updated tax rules. The applicable form and procedure depend on the nature of the remittance and the relevant provisions.
3. Does an NRI need Form 145 to send money abroad?
An NRI may need to comply with the applicable foreign remittance reporting requirements when making certain payments or transfers outside India. The requirement depends on the nature and taxability of the remittance.
4. When is Form 146 required for an NRI?
Form 146 may be required when an accountant’s certification is prescribed for a particular foreign remittance. The requirement generally depends on the taxability and nature of the payment and the applicable rules.
5. Who can certify Form 146 for an NRI?
Where certification by an accountant is required, Form 146 should be certified by a qualified Chartered Accountant in accordance with the applicable provisions and prescribed procedure.
