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FOREIGN REMITTANCE · FORM 15CA / FORM 145 · TAX REPORTING
Form 15CA filing assistance for overseas payments and remittance declarations. Understand when a remittance to a non-resident needs reporting, choose the correct part, and review recipient, tax and bank details before filing. For remittances from 1 April 2026, the corresponding form is Form 145 under the new law.
✓ Remittance applicability
✓ Form 145 part selection
✓ Submission review
REMITTANCE · DECLARATION · VERIFICATION
Check payment nature, recipient and exceptions.
Review threshold, taxability and certificate route.
Match tax records and bank remittance data.
✓ Correct year and statutory form
✓ Relevant part and documents
✓ Verified filing acknowledgement
FOREIGN PAYMENTS · BUSINESS REMITTANCES · DOCUMENTATION
Tell us the nature of the overseas payment, beneficiary country and whether your bank has requested a remittance declaration. Our team can help identify the reporting route and documents to prepare.
For privacy, do not submit banking credentials, account numbers, OTPs, full PAN data or confidential contracts through the public enquiry form. Sensitive records can be reviewed through a secure process.
Share the payment category, country, estimated remittance and whether an AO or CA certificate is involved. We can discuss the applicable filing pathway.
A practical guide to the declaration for foreign remittances, Form 145 parts, exemptions, supporting documents and verification.
Understand Form 15CA and its current Form 145 equivalent, identify when payment reporting applies, choose the right part, prepare supporting records, and check portal and bank consistency.
Form 15CA is the earlier-law information declaration used by a person responsible for making certain payments to a non-resident or foreign company. The declaration records who is paying, who will receive the amount, the nature of the remittance and the related Indian income-tax position. It is not a certificate that every outward transfer is taxable.
The remittance reporting obligation is separate from the actual tax-deduction calculation and from the bank transfer instruction. A payer should first establish the legal character of the payment, determine whether the transaction is reportable, and then retain a copy of the submitted information for records.
Form 15CA
Form 145
Non-resident / foreign company
Information reporting
Practical note: Not every foreign bank transfer requires the form. The reporting requirement depends on the payment facts and Rule 220 or the corresponding earlier-law rule.
For remittances made on or after 1 April 2026, the Income-tax Act, 2025 and Income-tax Rules, 2026 prescribe Form No. 145 as the equivalent of Form 15CA. Rule 220 is the corresponding new reporting rule. The approved service name remains Form 15CA Filing because taxpayers may still recognise the earlier form name.
Earlier Form 15CA / 15CB submissions for transactions made before 1 April 2026 do not automatically become invalid because the statute changed. For a liability that arose under an earlier tax period but is remitted after the transition, the procedural reporting form and the substantive income-tax treatment may follow different legal periods.
Income-tax Act, 1961
Rule 37BB
Income-tax Act, 2025
Rule 220
Practical note: Check the actual date of remittance rather than simply using the date of an invoice or agreement to decide the reporting form.
Reporting commonly becomes relevant when an Indian payer makes a covered payment to a non-resident individual, another non-resident person or a foreign company. Examples requiring careful analysis include consultancy fees, royalty, certain software and service charges, interest and commercial obligations. The payment label by itself does not establish taxability.
Assess the recipient status, contractual substance, place where services are performed or utilised, domestic-law chargeability and any relevant treaty claim. Different invoices in a single business relationship may have different tax outcomes, so each remittance should be independently classified.
Person responsible for payment
Non-resident / foreign company
Underlying income character
Contract and invoice
Practical note: A transfer being permitted under FEMA does not, on its own, determine whether income-tax reporting or withholding applies.
Rule 220(3) of the 2026 Rules lists specific categories of payments for which information need not be furnished, including specified individual remittances not requiring prior RBI approval, payments by units of an International Financial Services Centre and certain RBI-purpose-code categories. The particular facts and purpose code matter.
Do not use a broad statement such as “personal transfers are always exempt” or “non-taxable payments never need filing”. Under the applicable rule, some non-chargeable payments are reported in Part D while specified excluded transactions need no Form 145 at all. Evidence supporting an exclusion should be kept for the payer’s and bank’s records.
Review Rule 220(3)
Check specified exclusion
Match RBI classification
Keep exemption rationale
Practical note: Before treating a remittance as exempt, cross-check the exact Rule 220(3) exclusion and confirm the purpose code with the authorised dealer bank.
Form 145 has four parts. Part A covers chargeable payments where the relevant payment or aggregate does not exceed ₹5 lakh during the tax year. Part B applies to chargeable amounts over that level supported by a relevant Assessing Officer certificate or order. Part C applies to chargeable amounts over that level supported by the accountant’s Form 146 certificate.
Part D addresses payments not chargeable to tax when they are nevertheless reportable under the applicable rule. The aggregate test is important: reviewing an isolated small invoice without the other relevant payments in the year can lead to incorrect part selection.
Taxable, up to ₹5 lakh
Taxable + AO order
Taxable + CA certificate
Not taxable but reportable
Practical note: A certificate-backed Part B and an accountant-backed Part C serve different situations. Select one applicable route; do not assume both certificates are needed.
For chargeable payments within the prescribed aggregate threshold, Part A captures the remitter, foreign recipient, transfer amount, nature of payment, relevant bank data, Indian tax deduction and declaration. A correct Part A filing starts with reliable payment classification, not with merely typing information into the portal.
The payer should reconcile tax deduction information and the proposed outward transfer with the invoice, agreement and remittance purpose. Accurate identity, country and beneficiary details help prevent mismatches between the income-tax form and the bank’s payment instruction.
Up to ₹5 lakh aggregate
Chargeable to Indian tax
Sender, recipient, payment
Tax and bank consistency
Practical note: If aggregate chargeable remittances cross the relevant threshold, reconsider the part before filing a later transfer.
Part B is used in qualifying taxable remittance cases above the aggregate threshold where a relevant Assessing Officer certificate or order has been obtained under section 395(1) or 395(2) of the Income-tax Act, 2025. The payer must carry the certificate details into the remittance declaration.
Check the certificate holder, applicable recipient or payments, authorised rate, amount and scope before relying on it. A certificate issued for one transaction or type of income should not be casually reused for a different remittance. Under the new Form 145 framework, using Part B with the qualifying AO certificate removes the need to additionally furnish Part C.
AO certificate or order
395(1) / 395(2)
Certificate and scope
Part B, not duplicate Part C
Practical note: A lower- or nil-deduction certificate does not automatically exempt the payer from filing the applicable information declaration.
For qualifying chargeable payments above the threshold without the relevant AO certificate route, Part C relies on an accountant certificate in Form 146 (earlier Form 15CB). The authorised Chartered Accountant files that certification separately and the payer references its acknowledgment number while completing Part C.
Form 145 Part C can use information populated from the filed accountant certificate, including income character, Indian taxability and treaty treatment. The payer still needs to review the imported values, confirm the actual payment details and complete the declaration and verification. Detailed accountant-certification procedures belong on the separately approved Form 15CB service page.
Form 15CB
Form 146
Filed certificate ARN
Review and verify Part C
Practical note: A CA certificate is not required for every foreign remittance; first establish whether the payment falls within Part C requirements.
Part D is for payments that are not chargeable to Indian income tax but are still required to be reported under the relevant remittance-information rule. The remitter should have a defensible reason for the non-taxable conclusion and should distinguish such payments from the listed Rule 220(3) exclusions.
The explanation may involve the source and nature of income, the scope of applicable domestic law, or treaty considerations. In a Part D case, retain the agreement, invoices and supporting classification note even though no Part C accountant certificate is being used.
Not chargeable
Still reportable
Rule 220(3)
Basis for treatment
Practical note: “No TDS deducted” is not proof that Part D is correct; document why the payment is not chargeable to tax.
Collect the sender’s legal name, PAN and applicable tax particulars; the overseas beneficiary’s legal name, country, address and identification where relevant; invoice or contract; nature and currency of payment; expected transfer amount; and bank details. The information must describe the actual economic transaction.
For certificate-backed routes, also retain the AO certificate or the accountant’s filed Form 146 acknowledgment as applicable. Where treaty treatment is claimed, examine supporting tax-residence documents and the applicable declaration without duplicating the full Form 10F and TRC service-page discussions.
PAN and entity records
Identity and country
Invoice / agreement
AO or CA certificate
Practical note: Reconcile foreign-currency figures, INR equivalents and bank remittance instructions before final submission.
The remitter must assess whether the payment creates income chargeable to tax in India and, if so, the applicable withholding obligations. Royalty, fees for technical services, interest and business receipts may be subject to different provisions. A treaty may alter the outcome only if its eligibility requirements are satisfied.
Tax reporting, withholding and the bank’s outward remittance are connected but distinct activities. Relevant treaties, beneficial ownership, residence evidence, domestic provisions and available certificates should be assessed case by case. This page focuses on correct declaration preparation rather than duplicating the separate NRI TDS service scope.
Chargeability analysis
Relevant DTAA conditions
Applicable deduction position
Basis for tax conclusion
Practical note: Do not enter a treaty rate solely because a foreign supplier mentions a DTAA on an invoice.
For Form 145, sign in to the Income Tax e-Filing portal, open e-File → Income Tax Forms → File Income Tax Forms, choose forms under the 2025 Act, search Form 145 and select the tax year and filing mode. Choose the appropriate Part A, B, C or D and complete each required panel.
Preview the declaration carefully before e-verification. Where Part C applies, the accountant’s Form 146 must already have been filed and its acknowledgment linked. The portal also offers an offline utility, but final filing and verification must still be completed through the authorised tax portal route.
Authorised e-Filing account
Form 145 + tax year
Correct Part A/B/C/D
E-verify + acknowledgement
Practical note: Keep the acknowledgement number and filed-form copy; successful data entry alone is not a completed verified submission.
Banks may seek a copy of the relevant filed declaration, acknowledgment and underlying remittance documents before processing an overseas payment. The bank may separately check FEMA, KYC, purpose-code and beneficiary requirements. Those checks are not replaced by filing Form 145.
Compare the taxpayer name, overseas recipient, purpose code, amounts, currency and proposed remittance date across the bank application and income-tax declaration. Keep the bank’s debit advice and transaction evidence with the filed form to support later review or reconciliation.
Authorised dealer checks
Purpose and beneficiary
Form and payment copy
Transaction evidence
Practical note: The approved bank purpose code should reflect the actual service or transfer, not be chosen to fit a desired income-tax outcome.
A Form 145 / 15CA declaration is transaction-specific rather than a standing clearance for an indefinite series of remittances. Repeated payments to the same foreign supplier may require separate declarations under the applicable rule; aggregation across the relevant tax year can also change the correct Part selection.
If the amount, recipient, purpose, bank or payment date changes after the form has been prepared, review the portal’s current cancellation, withdrawal or fresh-filing route for the applicable form. Keep a versioned record of acknowledgments so that the filed declaration can be traced to the actual remittance.
Assess each remittance
Review yearly total
Follow current portal route
Keep filed versions
Practical note: Do not reuse an earlier acknowledgment blindly for a new remittance simply because the beneficiary is unchanged.
Frequent errors include selecting the wrong part, treating every foreign transfer as taxable or exempt, relying on a generic purpose description, entering incorrect recipient identifiers, and using an outdated form for a remittance after 1 April 2026. Mismatch between a CA certificate and the payer’s Part C declaration is another common issue.
A practical quality-control review compares the payment agreement, taxability note, tax deduction, aggregate value, bank records, certificate details and final declaration. The aim is a coherent and substantiated submission, not merely a portal acknowledgment.
Correct tax character
Threshold and certificate
Tax form vs bank form
Reconcile acknowledgements
Practical note: For a complex transaction, seek qualified tax review rather than making assumptions from a previous remittance with different facts.
For payments remitted on or after 1 April 2026, the equivalent reporting form under the 2025 Act is Form 145. Form 15CA remains the familiar name for the earlier-law declaration and past transactions.
It reports specified payments to non-residents or foreign companies and records details relevant to taxability and withholding before the remittance.
No. Check the transaction, whether the recipient is a covered non-resident, chargeability and the specific Rule 220(3) exclusions. Some non-chargeable payments are still reportable in Part D.
Part A generally applies under the 2026 rules when the chargeable payment or aggregate during the tax year does not exceed ₹5 lakh.
Part B is the relevant route for qualifying taxable payments over ₹5 lakh with an applicable Assessing Officer certificate or order under section 395(1) or (2).
Part C applies when a chargeable remittance exceeds the prescribed aggregate threshold and an accountant certificate in Form 146 is required for that route. It is not mandatory for every remittance.
Form 145 is the payer’s remittance-information declaration; Form 146 is the separate accountant’s certification used where Part C applies.
Part D is for payments not chargeable to income tax but still reportable. It does not override specific reporting exclusions in Rule 220(3).
In an eligible Part B case under the new framework, the relevant AO certificate route does not require an additional Part C accountant certificate.
Yes. The Income Tax Department provides online filing and an offline utility, subject to completing the relevant upload and e-verification process.
Share the payment category, recipient country, approximate amount, business purpose and whether an AO/CA certificate exists. Use a secure process for contracts and identifying records.
Keep the filed form, acknowledgment number, taxability basis, supporting certificates, invoice/contract and related bank remittance record.
Refer to official Income Tax Department guidance for the 2026 Form 145 rules, Part A–D conditions, the earlier Form 15CA process and related accountant-certificate requirements. Always check the remittance date and the latest e-Filing portal instructions.
Practical note: Form 145 applies under the 2025 Act to qualifying remittances made from 1 April 2026. Earlier Form 15CA / 15CB materials remain useful for legacy submissions and understanding the transition.
Online Tax Filings can help review the nature of your cross-border payment, examine the correct reporting route and Form 145 part, organise remitter/remittee data and verify supporting certificate details where applicable.
For an initial enquiry, provide the payer type, foreign beneficiary country, broad payment nature and whether the bank has asked for a remittance declaration. We can identify the next documentation questions for the case.
Do not enter passwords, OTPs, full PAN or account numbers, taxpayer login details, or confidential attachments into the open enquiry form.
FORM 145 · OUTWARD PAYMENTS · SUPPORTING DOCUMENTS
Form 15CA / Form 145 information filing guidance with careful review of taxable and non-taxable payment categories, declaration parts and bank-document consistency.
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