Form 15CA / 15CB for remitting abroad: now Form 145 / 146 — when each is needed
Why the bank asks for it
Authorised dealers need your Form 145 details to process the remittance and later report in their own return. Skipping it can stall the payment and attract a penalty of up to ₹1 lakh under s.462 for failure or inaccurate information (Department Form 145 note).
Form 145 parts (pick one)
| Part | When |
|---|---|
| A | Taxable remittance (or aggregate) does not exceed ₹5 lakh in the tax year |
| B | Taxable remittance (or aggregate) exceeds ₹5 lakh and you have an AO certificate u/s 395(1)/(2) |
| C | Taxable remittance (or aggregate) exceeds ₹5 lakh and you have a CA certificate in Form 146 (upload Form 146 first) |
| D | Remittance is not chargeable to tax in India |
Who can skip Form 145
Rule 220 exceptions listed in the Department note include: an individual remitting under the Liberalised Remittance Scheme without prior RBI approval; remittances by a Unit in an IFSC; and certain RBI purpose-code cases. If none of those apply, file.
Common mistakes
- Still searching only for "15CA" on the new portal — look for Form 145 / 146 for tax year 2026-27.
- Filing Part C without Form 146 first. The CA files 146; you quote its acknowledgement in Part C.
- Sending the bank a draft after the remittance. Submit before the remittance is made.
- Assuming DTAA means no form. You may still need Part C/D with TRC / Form 41 as the note requires.
Checklist
- Nature of payment and taxability decided (with CA if unsure)
- If > ₹5 lakh taxable: Form 146 (or AO certificate) ready
- Form 145 filed and acknowledged on incometax.gov.in
- Copy / acknowledgement given to the authorised dealer
- Invoice, contract, TRC kept on file
Frequently asked questions
Is Form 15CA still used in 2026-27?
For tax year 2026-27 the corresponding form under the Income-tax Rules, 2026 is Form No. 145 (earlier 15CA). Form No. 146 replaces 15CB.
When is a CA certificate (Form 146 / old 15CB) required?
When the remittance is chargeable to tax and the remittance or aggregate of such remittances exceeds ₹5 lakh in the tax year, and you do not have an Assessing Officer certificate under s.395.
Can I edit Form 145 after filing?
The Department note says a submitted Form 145 cannot be modified; it can be withdrawn within 7 days of submission.
What is the penalty for not filing?
Up to ₹1 lakh under section 462 of the Income-tax Act, 2025 for failure to submit Form 145 or for inaccurate information.
Official sources
- Income Tax Department: note on Form No. 145 (earlier 15CA)
- Income Tax Department: Form No. 146 FAQs (earlier 15CB)
- Income Tax Department: note on Form No. 146
- Income Tax e-filing portal
Not tax advice. A free explainer of public Income Tax Department notes; remittances and DTAA facts are case-specific — confirm with your CA and bank before you remit. Last checked 14 Oct 2026.
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