If you are searching for Form 15CA filing online, note one major change. For remittances made on or after 1 April 2026, Form 15CA has been replaced by Form 145 under the Income Tax Act, 2025. Form 15CB has similarly become Form 146. Both concern specified payments to a non-resident or foreign company.
This guide explains who must file, which part applies, the documents required and the current portal steps.
What Is Form 15CA, Now Form 145?
Form 145 is a declaration filed by the person responsible for paying a non-resident, other than a company, or a foreign company. It records the parties, payment, taxability and tax deducted at source where applicable.
It is an event-based form filed for each qualifying remittance before payment. There is no fixed calendar due date. For remittances made on or after 1 April 2026, use Forms 145 and 146 under the Income Tax Rules, 2026.
Managing A Cross-Border Transaction? E-Auditor’s M&A Advisory team can help coordinate transaction documentation, tax reviews and foreign-remittance compliance for acquisitions, share purchases and restructuring payments.
When Is Form 145 Required?
Rule 220 generally requires reporting for payments to a non-resident or foreign company. The correct part depends on taxability, the aggregate during the tax year and the certificate obtained.
Form 145 is not required for specified non-taxable remittances, including:
- A remittance by an individual that does not require prior RBI approval under the relevant foreign-exchange rules
- A remittance by a qualifying International Financial Services Centre unit
- A payment covered by the specified RBI purpose-code list in Rule 220(3)
Check every exception against the actual payment and RBI purpose code. incometaxindia.gov.in
Which Part Of Form 145 Should You File?
| Form Part | When It Applies | Additional Requirement |
| Part A | Payment is chargeable to tax and the payment or aggregate during the tax year does not exceed ₹5 lakh | Basic remittance and TDS information |
| Part B | Payment is chargeable to tax, the aggregate exceeds ₹5 lakh and an Assessing Officer’s certificate or order under Section 395(1) or 395(2) has been obtained | Details of the AO certificate or order |
| Part C | Payment is chargeable to tax, the aggregate exceeds ₹5 lakh and an accountant’s certificate is obtained | Form 146 must be filed first |
| Part D | Payment is not chargeable to tax and is not covered by a Rule 220(3) reporting exemption | Declaration of non-taxability |
If Part B is furnished, Part C is not required for the same payment. Income Tax Department
Documents And Details Required Before Filing
Keep the following information ready:
- Invoice, agreement or contract supporting the payment
- Remitter’s PAN or TAN, address, contact information and bank details
- Amount, currency, proposed remittance date, payment purpose and RBI purpose code
- Taxability analysis, TDS rate, tax amount and challan details where applicable
- Tax Residency Certificate and Form 41 where treaty relief is claimed
- Assessing Officer’s certificate or order for Part B
- Filed Form 146 acknowledgement number for Part C
The recipient’s PAN is not mandatory, but a foreign TIN is required when PAN is unavailable. incometaxindia.gov.in
Step-By-Step Form 15CA Filing Online Process
Step 1: Confirm Taxability And Select The Correct Part
Review the payment under the Act, applicable tax treaty and contract. Confirm Indian taxability and calculate the aggregate during the tax year.
Choosing Part D for a taxable payment or Part A after crossing ₹5 lakh makes the declaration inaccurate.
Step 2: Arrange Form 146 If Part C Applies
If the taxable aggregate exceeds ₹5 lakh and Part B does not apply, obtain Form 146 for Part C.
Go to Authorised Partners > My Chartered Accountants. Add the CA by membership number and assign Form 146 under the Income Tax Act, 2025 forms. After the CA files Form 146, obtain its acknowledgement number for Part C. Income Tax Department
Step 3: Log In To The Income Tax Portal
Sign in to the Income Tax e-Filing portal. Confirm that your profile and authorised-signatory details are current.
Step 4: Open The Income Tax Forms Section
From the dashboard, go to:
e-File > Income Tax Forms > File Income Tax Forms
Select Forms As Per Income Tax Act, 2025, search for Form 145 and choose it.
Step 5: Select The Mode And Tax Year
Choose Online, select the correct tax year and click Continue. The offline utility is available for bulk filing.
Step 6: Start The Form And Choose The Part
Read the instructions and click Let’s Get Started. Select Part A, B, C or D based on the taxability and threshold analysis completed earlier.
For Parts A, B and D, complete and save every panel. Part B also requires the Assessing Officer certificate or order details. The Preview button becomes active when all panels are complete.
Step 7: Complete Part C Using Form 146
For Part C, enter the acknowledgement number of the filed Form 146. The portal uses that reference to prefill details, including the parties, remittance, taxability, treaty position and TDS information.
Compare every prefilled panel with the invoice, contract and bank instruction before saving it.
Step 8: Preview And Check The Declaration
Review the parties, amount, currency, tax year, proposed date, purpose code and TDS details. Keep the payment description consistent across the forms, invoice and bank request.
This final review matters because a submitted Form 145 cannot be edited. It can only be withdrawn within seven days and filed again. Withdrawing a Part C filing also changes the linked Form 146 to withdrawn status. incometaxindia.gov.in
Step 9: Submit And E-Verify
Click Proceed To e-Verify, confirm the submission and complete verification using an available method. A Digital Signature Certificate or Electronic Verification Code may be used, but a DSC is mandatory for TAN users.
After verification, save the transaction ID, acknowledgement number and downloaded form. Income Tax Department
Step 10: Provide The Form To The Bank
Submit Form 145 and its acknowledgement to the authorised dealer before remittance. Retain the invoice, tax analysis, certificates, treaty documents and TDS evidence. incometaxindia.gov.in
Common Form 145 Filing Mistakes
Common errors include choosing the wrong part, ignoring earlier payments while calculating the ₹5 lakh aggregate and using a mismatched purpose code or remittance date.
Other problems include claiming treaty relief without supporting documents, attempting to file Part C before Form 146 and treating a payment as non-taxable without completing a proper analysis.
Failure to furnish Form 145, or furnishing inaccurate information, can attract a penalty of up to ₹1 lakh under Section 462 of the Income Tax Act, 2025. incometaxindia.gov.in
Treat The Filing As Part Of The Transaction Process
Review taxability, treaty relief, TDS and the purpose code while planning the payment. This is particularly relevant in M&A transactions involving purchase consideration, advisory fees, royalties, interest or other cross-border payments.
For coordinated support across due diligence, deal structuring and remittance compliance, speak with E-Auditor about M&A Advisory before initiating the overseas payment.
FAQs
For remittances made on or after 1 April 2026, use Form 145. Form 15CA is the former name.
No. Form 146 applies to Part C when the taxable aggregate exceeds ₹5 lakh and Part B is not being used.
No. A submitted form cannot be edited. It may be withdrawn within seven days of submission, after which a fresh and accurate form can be filed.
It must be filed before the remittance is made. There is no separate fixed due date, but the authorised dealer needs the declaration before processing the payment.
