Form 15CA and 15CB Filing
Before your bank sends money to a non-resident, it will ask for Form 15CA, and above ₹5 lakh often a chartered accountant’s Form 15CB. From 1 April 2026 these are Form 145 and Form 146 under the Income-tax Act, 2025. We check the tax position, apply the right treaty rate and file both on the Income Tax e-filing portal before the remittance goes out.
What it is
Form 15CA is the remitter’s declaration to the Income Tax Department about a payment to a non-resident. It records the payee, the amount, the purpose and the tax deducted. Form 15CB is a chartered accountant’s certificate on the same payment. It states whether the payment is taxable in India and at what rate, after any tax treaty. Your bank or authorised dealer will not process the remittance without the acknowledgement.
The names changed this year. For payments from 1 April 2026, the Income-tax Act, 2025 applies: Form 15CA is now Form 145 and Form 15CB is now Form 146 under the Income-tax Rules, 2026. Section 397(3)(d) of the new Act requires every person paying a non-resident (other than a company) or a foreign company to furnish information about the payment, whether or not it is chargeable to tax. Tax deduction at source, including on payments to non-residents, now sits in Section 393, which replaced Section 195 of the 1961 Act. Most people still say “15CA 15CB”, so we use both names on this page.
Who it applies to
You pay a foreign supplier
Royalties, technical or consultancy fees, software subscriptions, foreign agents’ commission, interest on foreign loans. If the payee is a non-resident or a foreign company, the form applies.
You are an NRI moving money out
NRIs moving money out of an NRO account, and residents paying a non-resident for property or services, need the forms unless the payment falls in the exempt list.
You run a startup with overseas vendors
Cloud hosting bills and overseas freelancers are typical. Small monthly invoices add up, and the ₹5 lakh test looks at the total paid to the payee in the financial year. In practice, a SaaS startup paying a US tool vendor every month can cross ₹5 lakh by the autumn. If those payments are taxable in India, Part C and a CA certificate apply from then on; if they are not, Part D does.
Why it matters
Gets your remittance released
Banks ask for the Form 145 acknowledgement before releasing a taxable foreign remittance. Missing or wrong forms mean your vendor waits. Say a Faridabad machinery maker owes a German engineer for an installation visit: until the forms are in, the payment sits at the bank’s foreign exchange desk.
Cuts TDS to the treaty rate
A tax treaty (DTAA) can lower the TDS rate on royalty, fees or interest. With a valid Tax Residency Certificate and Form 41 (old Form 10F), the lower treaty rate can apply.
Keeps you clear of a ₹1 lakh penalty
Section 462 of the new Act lets the Assessing Officer levy ₹1,00,000 for not furnishing the information, or furnishing it inaccurately.
Which part of Form 145 applies
Form 145 has four parts, just as Form 15CA had. The part depends on whether the payment is taxable and on the total paid to the same payee in the financial year.
| Part | When it applies | CA certificate (Form 146)? |
|---|---|---|
| Part A | Taxable payment; total to the payee in the financial year does not exceed ₹5 lakh | No |
| Part B | Taxable payment above ₹5 lakh, where you hold a certificate or order from the Assessing Officer | No; the AO’s certificate is used |
| Part C | Taxable payment above ₹5 lakh, with no AO certificate | Yes |
| Part D | Payment not chargeable to tax in India | No |
Some payments need no form at all. The rules carry a specified list of exempt remittances, which includes payments for import of goods, tuition fees to foreign universities, medical treatment abroad and travel tickets. Here is the catch: a payment for imported goods is exempt, but a payment for software licences or services from the same supplier usually is not. Read each invoice, not just the vendor. Importers with an Import Export Code run into this often.
Documents required
About the payment
- Invoice or debit note from the payee
- Agreement or purchase order showing the nature of the payment
- Amount, currency and proposed date of remittance
- Details of earlier payments to the same payee this financial year
About the payee
- Name, address and country of residence
- Tax Residency Certificate (TRC) for the treaty claim
- Form 41 (old Form 10F), where the TRC lacks the required details
- No-permanent-establishment declaration, where relevant
- PAN in India, if the payee has one
About you
- PAN and TAN of the remitter
- Login to the Income Tax e-filing portal
- Bank and branch details of the authorised dealer
- Challan for the TDS deducted, where tax applies
How it works
Send the invoice and agreement
We start with what the money is for. Royalty, fees for technical services, interest and business profits are taxed very differently, and the label on the invoice is not always the right one.
Work out the tax and treaty rate
We compare the rate under the Income-tax Act, 2025 with the DTAA rate for the payee’s country and apply the lower one where the treaty conditions are met. For recurring payments, this belongs in your wider tax planning.
Deduct and deposit the TDS
Where tax is due, you deduct it and pay it with your TAN before the remittance. The challan details go into the forms.
File Form 146, then Form 145
Our chartered accountant uploads Form 146 with a UDIN. You then file Form 145, quoting the Form 146 acknowledgement. The acknowledgement goes to your bank.
Timelines
Before the remittance
Both forms are filed before the bank sends the money. Filing after the transfer defeats the purpose.
From 1 April 2026
Payments from this date use Forms 145 and 146 under the 2025 Act. Payments up to 31 March 2026 were reported in Forms 15CA and 15CB under Section 195 and Rule 37BB of the old law.
TDS statement after the quarter
Tax deducted on payments to non-residents is also reported in the quarterly TDS statement, Form 144 (old Form 27Q).
What happens if you skip or get it wrong
₹1,00,000 penalty
Section 462 of the Income-tax Act, 2025: a penalty of ₹1,00,000 for failing to furnish the information under Section 397(3)(d), or furnishing inaccurate information. The old Section 271-I carried the same amount.
Expense disallowed
If tax should have been deducted on a payment to a non-resident and was not, the expense can be disallowed in your own return, and you can be treated as an assessee in default.
Remittance stuck
Without a valid acknowledgement, the bank holds the transfer. Your foreign vendor or family member waits while the paperwork is redone.
Frequently asked questions
Have Form 15CA and 15CB been replaced?
Yes. For payments from 1 April 2026, Form 15CA is Form 145 and Form 15CB is Form 146 under the Income-tax Act, 2025 and the Income-tax Rules, 2026. The purpose is the same: a declaration by the remitter and, where needed, a chartered accountant’s certificate before money goes abroad. Banks and professionals still use the old names, so either term will be understood when you ask.
When is a CA certificate (Form 146 / 15CB) needed?
It is needed when the payment is taxable in India, the total paid to that payee in the financial year exceeds ₹5 lakh, and you do not hold a certificate or order from the Assessing Officer. That case is reported in Part C of Form 145. Below ₹5 lakh, Part A applies without a CA certificate. We confirm the right part before anything is filed.
What are Parts A, B, C and D of Form 145?
Part A covers taxable payments up to ₹5 lakh in the financial year. Part B covers taxable payments above ₹5 lakh where an Assessing Officer’s certificate or order is held. Part C covers taxable payments above ₹5 lakh with a CA certificate in Form 146. Part D covers payments not chargeable to tax in India. We pick the part from the invoice and your payment history with that payee.
Is Form 15CA needed for every foreign payment?
No. The rules list specified remittances that need no form, including payments for import of goods, tuition fees to foreign universities, medical treatment abroad and travel tickets. Payments outside that list need Form 145 in one of its four parts, even if not taxable. Services, licences and fees usually fall outside the list, so we check each invoice rather than assume.
How does DTAA reduce tax on a foreign remittance?
A Double Taxation Avoidance Agreement can set a lower tax rate than the Act on royalty, fees for technical services or interest. To use it, the payee should give a Tax Residency Certificate from their country and, where needed, Form 41 (old Form 10F). Form 146 records the treaty article and rate applied. With the right papers in place, the lower rate is fully defensible.
What is the penalty for not filing Form 145?
Section 462 of the Income-tax Act, 2025 allows a penalty of ₹1,00,000 where a person fails to furnish the information required under Section 397(3)(d), or furnishes it inaccurately. The same ₹1,00,000 applied under Section 271-I of the old Act. Filing correctly before each remittance avoids it, and we keep a record of every filing for you.
Does Form 146 need a UDIN?
Yes. ICAI has required a UDIN on every certificate signed by a chartered accountant since 1 February 2019, and a Form 146 without a valid UDIN is rejected on the Income Tax e-filing portal. Our chartered accountant generates the UDIN on the ICAI portal when signing, so the certificate goes through on the first upload.
Can an NRI send money abroad from an NRO account?
Yes, but the bank will usually ask for Form 145 and, above ₹5 lakh, Form 146. The CA checks whether tax has been paid or deducted on the income in the NRO account, such as rent, interest or sale proceeds. Once that is shown, the remittance can go ahead. We prepare both forms and coordinate with your bank’s documentation list.
What if the payee has no PAN in India?
Most foreign payees have no PAN, and that is workable. Treaty benefits then depend on the payee giving the Tax Residency Certificate and the other prescribed details, such as name, address and tax identification number in their country. Without them, a higher rate can apply. We tell you upfront which papers to collect, so the right rate applies.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
There is no government fee for filing Form 145 or Form 146. The TDS itself, where it applies, is paid to the government separately by challan.
Ready to begin?
Send us the invoice and the payee’s details, and we will have Forms 145 and 146 filed before your bank’s cut-off.