Form 146 — Accountant's Certificate for Foreign Remittances
Coordinating the Chartered Accountant certification required to support higher-value foreign remittances under Form 145.
Form 146 is the Chartered Accountant's certificate required when a taxable remittance to a non-resident or foreign company exceeds ₹5 lakh in a tax year and no lower/nil TDS certificate has been obtained from the Assessing Officer. It replaces the earlier Form 15CB, effective from 1 April 2026 under the Income-tax Act, 2025. We prepare the underlying transaction analysis, work with your CA to issue the certificate, and feed it directly into your Form 145 Part C filing.
What Form 146 certification involves
The certifying CA reviews the transaction in detail before issuing Form 146 — our role is to make that review complete and efficient.
- Confirming remittance value crosses the ₹5 lakh threshold requiring certification
- Assembling remittance particulars — remitter, remittee and transaction details
- Taxability analysis under the Income-tax Act, without and with DTAA benefit
- TDS rate and section applicability review
- Coordinating CA registration and DSC on the e-filing portal
- Assigning Form 146 to the CA and tracking certification
- Feeding the certified details into Form 145 Part C
What this service includes
What our Form 146 coordination service covers.
Transaction Analysis
Prepare a complete summary of the remittance — purpose, amount, recipient details and applicable DTAA — for the certifying CA.
CA Assignment
Add and assign your Chartered Accountant on the e-filing portal so the certificate can be issued electronically.
TDS Rate Confirmation
Work through the correct TDS section and rate applicable to the remittance before certification.
Form 145 Integration
Ensure the certified Form 146 details flow correctly into your Form 145 Part C filing.
Our process
From initial consultation to completion.
Threshold Check
We confirm the remittance exceeds ₹5 lakh and requires CA certification rather than a simple declaration.
Data Assembly
We prepare remitter, remittee and transaction particulars for the certifying accountant.
CA Certification
We coordinate with your CA to review, verify and electronically certify Form 146.
Form 145 Filing
We reference the certified Form 146 in your Form 145 Part C and complete the filing.
Why the CA certificate stage matters
What sets our approach apart.
It's the department's check on high-value outflows
Form 146 exists specifically to verify tax treatment on larger remittances before the money leaves India.
Only a registered, active CA can issue it
The certifying accountant must be registered on the e-filing portal with an active status and a valid Digital Signature Certificate.
It directly feeds your Form 145 filing
Part C of Form 145 cannot be completed without a valid, referenced Form 146 acknowledgment number.
Form 146 questions answered
What people ask before engaging us.
Ready for expert Form 146 support?
Let our team help you navigate this process with clarity and confidence.
