Form 145 is a mandatory declaration for foreign remittances under the new Income Tax Act, 2025. It must be submitted before making a payment to a non-resident or foreign company. The form replaces the earlier Form 15CA and is applicable transaction-wise for each remittance. In certain situations, a Chartered Accountant (CA) certificate in Form 146 is also required before filing Form 145.

What is Form 145?

Form 145 is a mandatory declaration that must be submitted before making a payment to a non-resident or foreign company. It is required before the remittance is made and helps ensure that the applicable tax has been properly considered for cross-border transactions.

The requirement is governed by the Income Tax Act, 2025, particularly Sections 393, 395, 397, and 462, along with Rule 220 of the Income Tax Rules, 2026.

Form 145 Income Tax 2025

To understand how the new provision relates to the earlier framework, the following table compares Form 145 with the previous provisions:

Particulars	Under Income Tax Act, 1961	Under Income Tax Act, 2025
Form Name	Form 15CA	Form 145
Section	Section 195	Section 395
Income Tax Rule	Rule 37BB of Income Tax Rules, 1962	Rule 220 of Income Tax Rules, 2026

Why is Form 145 Important?

Form 15CA was introduced under Section 195(6) of the Income Tax Act, 1961, along with Rule 37BB of the Income Tax Rules, 1962. It functioned as a self-declaration that taxpayers were required to submit before making payments to non-residents or foreign entities. The form was primarily used to report the remittance and ensure compliance with applicable tax requirements.

Why Was Form 15CA Replaced?

The introduction of the Income Tax Act, 2025 brought significant changes to the existing tax framework. Consequently, the earlier forms, including Form 15CA, were replaced to align with the revised structure, reporting requirements, and compliance framework introduced under the new tax regime.

Who Should File Form 145?

Form 145 is required to be filed by a person making a payment to a non-resident or foreign company before remitting the amount outside India, as prescribed under Rule 220 of the Income Tax Rules, 2026.

It is applicable to:

Indian companies making payments such as fees, royalty, interest, or dividends to foreign entities
Individuals remitting money abroad for services, investments, or professional payments
Businesses making payments to overseas vendors, consultants, or software service providers
Banks or financial institutions making remittances on behalf of their customers
Any taxpayer or authorised person responsible for reporting such payments

When is Form 145 Required?

Form 145 must be filed:

Before making the foreign remittance
Separately for each transaction
Whether the payment is recurring or a one-time transaction

Who Does Not Need to File Form 145?

Form 145 is not required in the following cases:

Individuals making remittances under the Liberalized Remittance Scheme (LRS) where RBI approval is not required
Units operating in an International Financial Services Centre (IFSC)
Certain transactions notified by the RBI that are not taxable under the Income-tax law and are specifically exempt from reporting

Components and Structure of Form 145

Form 145 is divided into four parts based on the amount of the remittance and its taxability.

Part A – Taxable Payments Up to ₹5 Lakh

Part A applies when:

The payment is taxable, and
The total amount remitted to the same recipient during the financial year does not exceed ₹5 lakh

The following details are required:

Sender’s details: Name, PAN, address, and contact information
Recipient’s details: Name, address, and foreign tax identification number
Remittance details: Amount, country, and bank details
Nature of payment: Selected from the prescribed categories
TDS details: Applicable rate, amount deducted, and date of deduction
RBI purpose code
Declaration by the sender

Part B – Taxable Payments Above ₹5 Lakh with AO Certificate

Part B applies when:

The payment is taxable
The total amount exceeds ₹5 lakh
A lower or nil TDS certificate has been obtained from the Assessing Officer under the Income Tax Act, 2025

Along with the details required under Part A, the following information must also be provided:

Details of the Assessing Officer’s certificate
Approved TDS rate specified in the certificate

Part C – Taxable Payments Above ₹5 Lakh with CA Certificate

Part C is generally used for high-value taxable remittances.

It applies when:

The payment is taxable
The total amount exceeds ₹5 lakh
A CA certificate in Form 146 has been obtained instead of an Assessing Officer (AO) certificate

The following additional details are required:

Details of the Chartered Accountant
Acknowledgement number of Form 146
UDIN of the CA certificate
Taxability of the payment under Indian tax law
Taxability under the DTAA, where applicable, including the applicable treaty rate
Tax Residency Certificate (TRC), where treaty benefits are being claimed

Part D – Non-Taxable Payments

Part D applies when the remittance is not taxable in India.

Examples include:

Import of goods
Certain capital transactions
Payments specifically exempt under applicable tax rules

The following information must be provided:

Basic details of the sender and recipient
Details of the remittance
Declaration confirming that the payment is not taxable

What is Form 146?

Form 146 is a certificate issued by a Chartered Accountant (CA) under the Income Tax Act, 2025. It replaces the earlier Form 15CB and is used to certify the applicable tax details for certain foreign remittances.

What Does Form 146 Certify?

Before issuing Form 146, the CA verifies important details relating to the transaction, including:

Nature and purpose of the remittance
Whether the payment is taxable in India
Taxability under the Double Taxation Avoidance Agreement (DTAA), where applicable
Applicable TDS rate and amount of tax
Details of the Tax Residency Certificate (TRC) of the foreign recipient
UDIN (Unique Document Identification Number) for verification and authenticity

When is Form 146 Required?

Form 146 is required in specific circumstances when:

The remittance is taxable
The total amount exceeds ₹5 lakh
Part C of Form 145 is being filed
An Assessing Officer certificate has not been obtained

Documents and Details Required for Form 145

The following documents and information are required to complete Form 145 correctly:

Basic Details of the Remitter

PAN of the person making the payment
TAN, where applicable
ITDREIN (Income Tax Department Reporting Entity Identification Number)

Details of the Foreign Recipient

Name and address
Tax Identification Number (TIN) issued in the recipient’s country
Country of residence
Tax Residency Certificate (TRC), where DTAA benefits are being claimed

Remittance Details

Amount being remitted and currency
Purpose of the remittance (RBI purpose code)
Nature of the payment, selected from the prescribed categories in the form
BSR code of the bank branch processing the remittance

Tax and TDS Details

Applicable TDS rate
Amount of tax deducted
Date of tax deduction

Bank Details

Details of the Authorised Dealer (AD) bank

Additional Documents

For Part B:

Details of the Assessing Officer (AO) certificate obtained under the Income Tax Act, 2025

For Part C:

Acknowledgement number of Form 146
UDIN issued by the Chartered Accountant

Details Required to File Form 145

The following information and documents may be required while filing Form 145:

Remitter details: PAN, name, and address
Recipient details: Name, country of residence, and Tax Identification Number
Payment details: Amount, currency, and bank details
Purpose of remittance: As per the applicable RBI purpose codes
Tax details: Applicable TDS rate and amount deducted
Supporting documents: Wherever applicable

How to File Form 145 Online?

Form 145 can be submitted through the Income Tax e-filing portal or filed offline using the prescribed utility. For most taxpayers, online filing is a simpler and quicker option.

The steps for online filing are as follows:

Log in to the Income Tax e-filing portal using your user ID and password.
Go to e-File → Income Tax Forms → File Income Tax Forms.
Open the section containing forms prescribed under the Income Tax Act, 2025.
Search for and select Form 145.
Select the “Online” mode, choose the relevant tax year, and proceed.
Click “Let’s Get Started” and select the applicable part—A, B, or D.
Enter all the required information, including:
- Remitter and remittee details
- Remittance details, including amount, country, and purpose
- Nature of payment and TDS details
Carefully review the information displayed in the preview.
Click “Proceed to e-Verify” and complete verification using DSC or EVC.
Submit the form and download the acknowledgement.
Provide the filed form and acknowledgement to your Authorised Dealer (AD) bank before making the remittance.

Filing Form 145 – Part C with CA Certificate

Part C applies when Form 146 is required. For high-value or complex remittances, the following process applies:

Add your Chartered Accountant on the portal: Go to My Account → Authorised Partners → My Chartered Accountants → Add CA.
Enter the CA’s membership number and assign Form 146.
The CA will:
- Log in and prepare Form 146
- Certify the taxability, DTAA applicability, and applicable TDS rate
- Verify and submit the form using DSC
After the CA submits Form 146, log in to the portal and select Form 145 – Part C.
Enter the acknowledgement number of Form 146. Most relevant details will be auto-filled.
Complete the remaining fields, review the information, and complete e-verification.
Submit Form 145 and download the acknowledgement.
Provide the required documents to the Authorised Dealer (AD) bank.

Due Date for Form 145

Form 145 does not have an annual filing deadline. It is an event-based compliance requirement, meaning the form must be filed whenever a foreign remittance covered by the provisions is made.

Event	Who Needs to Act	When to Complete
File Form 145 – Part A / B / D	Remitter (taxpayer)	Before each applicable remittance
File Form 145 – Part C	Remitter after CA files Form 146	Before a remittance exceeding ₹5 lakh
File Form 146	Chartered Accountant	Before filing Form 145 – Part C
Withdraw Form 145	Remitter	Within 7 days of submission

Penalty for Not Filing Form 145

Filing Form 145 is mandatory under the Income Tax Act, 2025. Failure to comply may result in financial penalties and delays in processing the foreign remittance.

Penalty up to ₹1 lakh: Under Section 462, a penalty may be imposed for failing to file the form or providing incorrect information.
Remittance may be blocked: Authorised Dealer (AD) banks may not process the foreign payment without the required Form 145 acknowledgement.
Tax demand and interest: If TDS is not deducted correctly, the shortfall may be treated as a default and could result in additional tax and interest under Section 220.
Penalty for incorrect information: A penalty may also apply where the form has been filed but contains incorrect or incomplete information.

Form 15CA vs Form 145 – Key Differences

The key differences between the earlier Form 15CA and the new Form 145 under the Income Tax Act, 2025 are summarised below:

Basis	Form 15CA (Old)	Form 145 (New)
Applicable Law	Income Tax Act, 1961	Income Tax Act, 2025
Governing Sections	Sections 195 and 271-I	Sections 393, 395, 397, and 462
Applicable Rule	Rule 37BB	Rule 220
Companion CA Form	Form 15CB	Form 146
UDIN for CA Form	Not mandatory	Mandatory
Remittee TIN	Not required	Mandatory
Remittance Categories	Based on RBI purpose codes with greater flexibility	65 predefined categories
Exemptions	28 categories	33 categories
Electronic Sharing with Bank (AD)	Not available	Available
Applicable Period	Up to 31 March 2026	From 1 April 2026
Filing Mode	Online / Offline	Online / Offline with an improved system
Withdrawal Window	Within 7 days	Within 7 days

FAQ’s

Q- What is Form 145?

Form 145 is a declaration required for reporting certain payments made to non-residents or foreign companies before making an overseas remittance. It helps ensure that applicable tax deduction and reporting requirements are properly complied with.

Q- Has Form 15CA been replaced by Form 145?

Yes. From 1 April 2026, Form 145 replaces Form 15CA under the new income-tax framework. It is used for reporting applicable remittances made to non-residents or foreign companies.

Q- Who is required to file Form 145?

A person making a payment to a non-resident or foreign company may be required to file Form 145 before making the remittance, subject to the applicable provisions and exemptions. This can include individuals, businesses, companies, and other taxpayers.

Q- When should Form 145 be filed?

Form 145 should generally be filed before the foreign remittance is made. Since the requirement is linked to the remittance transaction, the applicable form should be submitted for each relevant transaction rather than on an annual basis.

Q- How many parts are there in Form 145?

Form 145 is divided into four parts based on the nature and amount of the remittance:

Part A: Taxable payments up to ₹5 lakh
Part B: Taxable payments above ₹5 lakh where an Assessing Officer’s certificate is applicable
Part C: Taxable payments above ₹5 lakh supported by a CA certificate
Part D: Payments that are not chargeable to tax

Q- When is a CA certificate required for Form 145?

A CA certificate in Form 146 may be required where the remittance exceeds ₹5 lakh and the remitter does not have an applicable certificate from the Assessing Officer. The certificate helps determine the appropriate tax treatment of the remittance.

Q- What documents are required to file Form 145?

The documents may vary depending on the nature of the payment. Commonly required information and documents include:

Invoice, agreement, or other payment-related documents
PAN and details of the remitter
Details of the non-resident or foreign recipient
Bank and remittance details
Taxability and TDS details
CA certificate in Form 146, where applicable

Q- Is Form 145 required for non-taxable payments?

Form 145 may also be applicable to certain payments that are not chargeable to tax in India. Such remittances may need to be reported under the applicable part of the form, subject to the prescribed conditions and exemptions.

Q- Can Form 145 be revised after filing?

A filed Form 145 may not generally be revised in the same manner as a regular income-tax return. If an error is identified, the applicable withdrawal, correction, or re-filing procedure should be followed within the prescribed timeline.

Q- Can Form 145 be withdrawn after submission?

Yes, where permitted under the applicable procedure, Form 145 may be withdrawn within the prescribed period. The taxpayer should verify the applicable timeline and ensure that the correct form is filed again if required.

Q- What happens if Form 145 is not filed?

Failure to comply with the applicable Form 145 requirements may result in consequences under the income-tax law. These may include penalties, interest or tax-related consequences, and difficulties in processing the foreign remittance by the authorised bank.

Q- Is Form 145 an annual form?

No. Form 145 is not an annual return. It is generally linked to individual foreign remittance transactions, so a separate filing may be required for each applicable remittance.

Q- Can Form 145 be filed online?

Yes. Form 145 can be submitted through the prescribed income-tax e-filing process. Taxpayers should use the applicable online filing procedure and provide accurate details of the remitter, recipient, payment, and tax treatment.

Q- Can Form 145 be filed using an offline utility?

Where an offline filing facility is made available by the Income Tax Department, taxpayers may use the prescribed utility and follow the applicable submission procedure. The current filing method should be checked on the income-tax e-filing portal before submission.

Q- What is Form 146?

Form 146 is the CA certificate associated with certain foreign remittances. It may be required when the applicable remittance exceeds the prescribed threshold and the taxpayer does not have an Assessing Officer’s certificate.

Q- What is the difference between Form 145 and Form 146?

Form 145 is the remittance declaration submitted by the person making the payment, whereas Form 146 is a certificate issued by a Chartered Accountant where the prescribed conditions require CA certification.

Q- Is Form 145 required for every payment made to a non-resident?

Not necessarily. The requirement depends on the nature and taxability of the payment, the applicable provisions, and any prescribed exclusions or exemptions. Taxpayers should determine whether the particular remittance falls within the Form 145 reporting requirements before making the payment.

Q- Does Form 145 apply to individuals making foreign remittances?

Yes, Form 145 may apply to individuals when they make relevant payments or remittances to non-residents or foreign companies. The requirement depends on the nature of the payment and the applicable tax provisions.

Q- Why is Form 145 important?

Form 145 helps ensure proper reporting and tax compliance for cross-border payments. It enables the tax authorities to monitor foreign remittances, determine the applicable tax treatment, and support compliance with tax deduction and reporting requirements.

Q- What information is reported in Form 145?

The form generally captures information relating to the remitter, non-resident recipient, nature and amount of the payment, applicable tax provisions, taxability, TDS details, and other information relevant to the foreign remittance.

Q- What should I do if I make an error in Form 145?

If an error is identified after submission, the taxpayer should follow the applicable correction or withdrawal procedure available under the new income-tax framework. If the error affects taxability or TDS, professional advice may be appropriate before making the remittance.

Q- Is Form 145 required before every foreign remittance?

Where the remittance falls within the prescribed reporting requirements, Form 145 should be completed before making the relevant payment. The requirement should be evaluated separately for each foreign remittance.