Form 145 & Form 146 Filing — for Every Rupee (and Dollar) You Send Abroad
The Chartered Accountant certification your bank asks for before releasing any foreign remittance — handled end-to-end for corporates, businesses, and individuals across India. Formerly known as Form 15CA and Form 15CB.
Built for Corporates and Individuals Alike
Foreign remittance compliance isn't one-size-fits-all. Whether you're a finance team processing vendor payments every month or an individual sending money abroad once, we scope the engagement to match.
Recurring Vendor & Cross-Border Payments
- Software licence & SaaS subscription payments to foreign vendors
- Consultant, professional, and technical service fees to overseas parties
- Import-related payments and freight/logistics remittances
- Royalty, licence fee, and management fee payments to group companies abroad
- Retainer arrangements for businesses with monthly or quarterly outward payments
Education, Gifts, LRS & Property
- Tuition and living expense remittances for children studying abroad
- Gifts and family maintenance payments to relatives settled overseas
- Liberalised Remittance Scheme (LRS) transfers for investment or property abroad
- Medical treatment payments to hospitals outside India
- One-time or occasional remittances needing quick turnaround
Everything Your Remittance Needs, Under One Engagement
Taxability & Part Determination
We assess whether your remittance falls under Part A, B, C, or D of Form 145 and confirm if Form 146 certification is required.
DTAA & TDS Review
Applicable Double Taxation Avoidance Agreement relief, TDS rate under Section 393, and PE exposure assessed before certification.
Form 146 Certification with UDIN
CA certificate issued and UDIN-verified on the ICAI portal — mandatory for your bank to accept the remittance.
Form 145 Portal Filing Support
Guidance and data preparation for your e-filing and e-verification of Form 145, linked correctly to our certificate.
Bank/AD Liaison Support
Acknowledgement and certificate handed over in the exact format your Authorised Dealer bank requires.
Retainer Option for Recurring Payments
Businesses with monthly or quarterly foreign payments can set up a standing arrangement so each remittance is turned around fast.
Precision That Keeps Your Remittance Moving
Fast Turnaround
Certification typically completed within 1–2 working days of receiving complete documentation.
Correct on the First Try
Wrong Part selection or a missing UDIN is the most common reason banks reject a filing — we get it right the first time.
Strict Confidentiality
Your financial and personal information is handled with the same confidentiality we apply to every client engagement.
Direct Access to Your CA
You deal directly with a practising Chartered Accountant, not a call centre — every remittance question answered clearly.
Pan-India, Fully Digital
Based in Mumbai, serving clients anywhere in India through a completely digital documentation and filing process.
Transparent, Reasonable Fees
No hidden charges — fee is confirmed upfront once we understand your remittance amount and complexity.
From Enquiry to Completed Remittance in 5 Steps
Share Your Details
Send us the invoice, agreement, amount, and purpose of remittance — corporate or individual.
Taxability Review
We determine the correct Form 145 Part and assess DTAA relief and TDS applicability.
Form 146 Issued
Our CA certifies Form 146 with UDIN generation, where the remittance requires it.
You File Form 145
We guide you through filing and e-verifying Part C/D on the income tax e-filing portal.
Bank Releases Transfer
Acknowledgement and certificate go to your AD bank, and your remittance is processed.
Form 145 & Form 146 — Quick Reference
Effective 1 April 2026, the Income-tax Act, 2025 renamed Form 15CA as Form 145 and Form 15CB as Form 146. The compliance objective is unchanged — only the form numbers and section references have moved.
Required once taxable remittance exceeds ₹5 lakh in aggregate for the financial year.
Section 393 of the IT Act 2025 (formerly Section 195), Rule 220 of the IT Rules 2026.
Up to ₹1,00,000 under Section 462 (formerly Section 271-I) for non-furnishing or incorrect information.
Only for remittances completed before 31 March 2026. Anything after must use Form 145/146.
| Old (IT Act 1961) | New (IT Act 2025) | Purpose |
|---|---|---|
| Form 15CA | Form 145 | Remitter's self-declaration, filed before remittance |
| Form 15CB | Form 146 | CA certificate on taxability, required above ₹5 lakh |
| Section 195 | Section 393 | TDS on payments to non-residents |
| Section 271-I | Section 462 | Penalty for non-furnishing/incorrect information |
Swipe the table sideways to see all columns.
Common Questions
Do businesses with recurring foreign payments need a fresh certificate every time?
Yes, each remittance generally needs its own Form 145/146, but we offer a retainer arrangement for businesses with monthly or quarterly foreign payments so each certification is fast and predictable.
Is a CA certificate needed for a one-time personal remittance, like tuition fees?
It depends on the amount and taxability — remittances below ₹5 lakh in aggregate for the year, or clearly non-taxable payments, may only need Form 145 without a Form 146 certificate. We confirm this for you before you pay any fee.
How fast can you turn around a Form 146 certificate?
Typically 1–2 working days once we have complete documentation. We recommend starting at least 3 working days before your remittance deadline to allow for e-verification and bank processing time.
Can you handle remittances for clients outside Mumbai?
Yes — the entire process is digital, so we serve corporates and individuals remitting funds from anywhere in India.
What if my remittance was already filed under the old Form 15CA/15CB?
Filings completed before 31 March 2026 remain valid. Anything remitted afterward must be filed fresh under Form 145/146 — we'll tell you which applies to your situation.
Ready to Send Your Remittance Without the Hold-Up?
Tell us the amount, purpose, and recipient — we'll confirm exactly what's required and get your Form 145/146 moving today.
Or email us directly at ca.shahnawazshaikh@gmail.com
