Form 145 — Declaration for Foreign Remittances
Filing support for Form 145, the declaration now required before making a taxable payment to a non-resident or foreign company.
Form 145 is the declaration that must be filed under the Income-tax Act, 2025 before remitting money outside India to a non-resident individual (not a company) or to a foreign company. Effective from 1 April 2026, it replaces the earlier Form 15CA. It has four parts depending on the remittance amount and whether an Assessing Officer certificate or a Chartered Accountant certificate (Form 146) supports the transaction. We determine the correct part, coordinate with your CA where Form 146 is needed, and file before your bank processes the remittance.
How Form 145 is structured
Which part of Form 145 applies depends entirely on whether the remittance is taxable in India and how much is being sent.
- Part A — taxable remittances up to ₹5 lakh in the tax year
- Part B — taxable remittances above ₹5 lakh with an AO certificate under Section 395
- Part C — taxable remittances above ₹5 lakh with a CA certificate (Form 146)
- Part D — remittances not taxable under the Act at all
- Determining taxability with and without DTAA benefit
- Coordinating Form 146 assignment to your Chartered Accountant
- Sharing the acknowledgment with the Authorised Dealer bank before transfer
What this service includes
What our Form 145 filing support covers.
Part Determination
Establish which of the four parts applies, based on remittance value and taxability.
DTAA Assessment
Determine taxability both under the Income-tax Act and under any applicable Double Taxation Avoidance Agreement.
CA Coordination
Where a Form 146 certificate is needed, assign and coordinate with your Chartered Accountant on the portal.
Bank Handoff
Prepare the filed acknowledgment for your Authorised Dealer bank so the remittance can proceed without delay.
Our process
From initial consultation to completion.
Transaction Review
We assess the nature, amount and recipient of the proposed foreign remittance.
Taxability & Part Selection
We determine taxability under the Act and DTAA, and identify the correct Form 145 part.
Certificate Coordination
Where required, we arrange the Form 146 CA certificate before completing Part C.
Filing & Acknowledgment
We file Form 145 online, e-verify it, and share the acknowledgment with your bank.
Why this filing can't be skipped
What sets our approach apart.
Banks require it before transfer
Authorised Dealer banks generally will not process an outward remittance without a filed and acknowledged Form 145.
It replaced Form 15CA, not just renamed it
Effective 1 April 2026 under the Income-tax Act, 2025, Form 15CA and 15CB are no longer valid — Form 145 and Form 146 are the current forms.
Errors carry a real penalty
Failing to file, or filing inaccurate information, can attract a penalty of up to ₹1 lakh under Section 462 of the Income-tax Act, 2025.
Form 145 questions answered
What people ask before engaging us.
Ready for expert Form 145 support?
Let our team help you navigate this process with clarity and confidence.
