Form 146 (earlier Form 15CB) is a certificate that only a Chartered Accountant can issue before money taxable in India is sent abroad. We certify it with a UDIN, file your Form 145 (earlier Form 15CA), and plan the repatriation so the bank releases the remittance without delay: for NRIs sending sale proceeds, rent and NRO balances abroad, and for Indian businesses paying foreign vendors.
Led by Regi Tom Antony, FCA, MBA (Australia), ACMA (UK), CGMA (USA), CISA (USA), former Group CFO/COO (OSRAM/Siemens, Westcon Group; Middle East & Africa).
From tax year 2026-27, Form 15CA and Form 15CB have been renumbered under the Income-tax Rules, 2026 as Form 145 (earlier Form 15CA), the remitter's online declaration, and Form 146 (earlier Form 15CB), the Chartered Accountant's certificate. Form 146 confirms the nature of the payment, whether it is taxable in India, the rate that applies under the Income-tax Act, 2025 or the DTAA, and that tax has been deducted or paid. It is needed when a remittance to a non-resident is taxable and exceeds ₹5 lakh in the financial year, unless a lower or nil TDS certificate covers it. Regi Tom Antony & Associates, Chartered Accountants in Kochi since 1997, issues Form 146 with a UDIN, files Form 145, and advises NRIs on repatriating sale proceeds and NRO balances.
Form 145 (earlier Form 15CA) has four parts. Which part applies, and whether you also need a CA certificate in Form 146, depends on whether the payment is taxable in India and how large it is.
| SITUATION | FORM 145 (EARLIER 15CA) | FORM 146 (EARLIER 15CB)? |
|---|---|---|
| Taxable remittance, total up to ₹5 lakh in the financial year | Part A | Not required |
| Taxable remittance above ₹5 lakh, covered by a lower or nil TDS certificate or order | Part B | Not required; the certificate is relied on |
| Taxable remittance above ₹5 lakh, no certificate | Part C | Required |
| Remittance not taxable in India | Part D | Not required |
| Payment on the specified list (such as most personal LRS remittances by residents and import payments) | Not required | Not required |
In practice most banks ask NRIs for Form 145 and Form 146 before repatriating property sale proceeds or large NRO balances. The forms are filed on the income tax e-filing portal. Background: Form 145 and Form 146 replace Form 15CA and 15CB.
A Form 146 is a professional certificate, and we examine the payment before we sign it. That is what protects you and the bank if the tax department asks questions later.
Sale proceeds, rent, interest, dividend, fees for technical services, royalty, software or something else, with the supporting documents.
Whether the amount is taxable under the Income-tax Act, 2025, and under which provision.
Whether a treaty rate applies, backed by a tax residency certificate, Form 10F and, for businesses, a no-PE declaration.
TDS under section 393 (earlier section 195) or the tax already paid, including grossing-up where the payer bears the tax.
For NRIs: sale deed, capital gains computation, TDS certificates and the return, so the remittance is shown as tax-paid.
Each certificate is registered with a UDIN from ICAI and uploaded on the portal, then linked to your Form 145.
A certificate is the last step. Most repatriation problems start earlier, with the wrong account, missing tax records or a limit that was not planned for. We plan the whole route (RBI Master Directions):
NRO balances are repatriable within limits; NRE and FCNR balances are freely repatriable. We map your funds before the sale.
Up to USD 1 million per financial year per person from NRO balances, including sale proceeds, after tax. Large amounts are planned across years and co-owners.
For property bought with foreign exchange or NRE funds, proceeds up to the amount originally paid can be repatriated, for up to two residential properties.
Proof of inheritance, will or succession documents, and the tax position, prepared by our in-house legal team.
Capital gains return, lower TDS certificate and TDS refund, so the certificate shows the tax correctly paid.
The bank's remittance request, supporting documents and the Form 145 acknowledgement, in one pack.
Guides on NRI Blueprint: repatriation of sale proceeds · NRE vs NRO vs FCNR · inherited property. Selling property first? See our NRI property sale services.
Companies, LLPs and firms paying foreign parties often need a Form 146 for each remittance. We review the contract and the DTAA, advise on the TDS rate under section 393 (earlier section 195), and certify.
Subscriptions, licences and cloud services.
Consultancy, design, marketing and support from abroad.
Brand, technology and content licences.
Payments to foreign shareholders and lenders.
Related: our cross-border tax and FEMA advisory and TDS compliance services.
The payment, the payee, the purpose, and the supporting documents from our checklist.
Nature, section, DTAA rate and tax paid; we tell you before certifying if anything needs fixing.
Form 146 with UDIN uploaded by us; Form 145 filed by you or for you on the portal.
Acknowledgements and documents ready for your bank to release the remittance.
Tell us what you are sending, to whom and from which account. We will reply with the document checklist and whether a certificate is needed at all.