The Income Tax Department, Central Board of Direct Taxes, introduces simplified Form No. 145, erstwhile Form No. 15CA, under the Income-tax Rules, 2026, effective April 1, 2026, to ease compliance through simpler language, pre-filled and standardized formats, and technology-enabled processes. Form No. 145 is a mandatory declaration before specified foreign remittances and is required for each qualifying remittance. It contains four parts: Part A for remittances up to ₹5 lakh, Part B for remittances exceeding ₹5 lakh where an Assessing Officer certificate or order is obtained, Part C for such remittances where an accountant’s certificate in Form No. 146 is obtained, and Part D where the remittance is not chargeable to tax. Form No. 145 is to be submitted before remittance, with specified documents including invoices or agreements, certificates, Form No. 41, TRC, and remitter, remittee and bank details. UDIN has been introduced in Forms 145 and 146 for real-time verification through ICAI API. Taxpayers using Part B need not complete Part C or obtain Form No. 146. Electronic furnishing of Form No. 145 to authorised dealers is also allowed.
Income Tax Department
Central Board of Direct Taxes
Form No. 145 (Erstwhile Form No. 15CA)
NEW INCOME TAX FORMS:
A USER FRIENDLY HANDBOOK
Form No. 145
(Erstwhile Form No. 15CA)
BACKGROUND:
The Income Tax Department introduces new, simplified Forms under the Income Tax Rules, 2026 effective April 1, 2026, to ease compliance and ensure a more accessible and transparent tax filing system. Forms under Income-tax Rules, 1962 were reviewed to ease compliance for the benefit of taxpayers. Key outcomes include:
- Simplified Forms: Reduced in number, simpler language
- Pre-filled and standardized: Easier to fill and consistent format
- Technology-enabled: Reduced errors and mismatches, minimizing grievances and litigation.
As part of the “Taxpayer Information Series,” we have selected frequently used Forms or those Forms that have undergone significant business process re-engineering. This brochure focuses on Form No. 145 (Erstwhile Form No. 15CA) wherein a declaration is filed by any person or entity responsible for making a payment to a non-resident not being a company, or to a foreign company, before remitting payments outside India. With over 44 – 45 lakh original Form No. 15CA filed annually, simplifying the Form aims to ease compliance for filers of this Form.
1) Purpose of Form No. 145:
Form No. 145 is a mandatory declaration filed prior to remitting funds outside India. It provides details of foreign remittances.
2) Who should file?
Every person responsible for paying to a non-resident not being a company, or to a foreign company shall furnish such information in Form No.145, before remitting the payment except in respect of the following payments:-
>> Remittance is made by an individual under Liberalised Remittance Scheme.
>> Remittance is made by a Unit of an International Financial Services Centre.
>> Remittance is of the nature specified under relevant purpose code as per RBI.
3) Structure of the new Form No. 145
Form No. 145 has four parts which includes details of remitter (sender), details of remittee (recipient) and details of remittance (fund transfer). Depending upon the case, the payer/remitter needs to fill the relevant part.
PART A:
To be filled up if remittance or the aggregate of such remittances does not exceed ₹ 5 lakh during the year.
PART B:
To be filled up if remittance or the aggregate of such remittances exceeds ₹ 5 lakh during the year and a certificate or order has been obtained from the Assessing Officer.
PART C:
To be filled up if remittance or the aggregate of such remittances exceeds ₹ 5 lakh during the year and a certificate in Form No. 146 from an accountant has been obtained.
Note:- Where information in part B of Form No. 145 has been furnished, no information is required to be furnished in Part C of Form No. 145.
PART D:
To be filled up if the remittance is not chargeable to tax.
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Periodicity of filing this Form is: |
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| Frequency | Due Date |
| Form No. 145 is an event-based Form and is required for each remittance that satisfies the conditions laid in rule 220 of Income-tax Rule 2026. | There is no time limit prescribed to submit Form No. 145. However, it should be submitted before the remittance is made. |
4) Documents required to file Form No. 145
Following documents are required for filing Form No. 145
>> Invoice(s) /Agreement or contract between remitter and remittee, in respect of foreign remittance.
>> Certificate or order of the Assessing Officer- Required, if filing Part B of Form No. 145.
>> Chartered Accountant’s certificate in Form No. 146- Required, if filing Part C of Form No. 145.
>> Form No. 41 and Tax Residency Certificate (TRC) of remittee- Required for claiming DTAA benefits.
>> Details of remitter, remittee, remittance and bank details of the remitter.
5) Key Features of the new Form and benefits to the stake holders
| No. | Key Features of the new Form | Benefits to the stake holders | ||||||||||||||||||||||||||||||||||||
| 1 | Unique Document Identification Number (UDIN) has been introduced in new Form Nos. 145 and 146 to enable real-time verification through ICAI API.
New Form No. 145 containing UDIN Form No. 145
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The real time verification will ensure authenticity of document and will lead to transparency.
New Form No. 146 containing UDIN
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| 2 | In the new Form, the taxpayers filing Part B with AO certificate are not required to fill part C of new Form No. 145 and are not required to obtain Form No. 146 from the accountant. | This will remove the duplication in filing and will result in ease of compliance for taxpayers. | ||||||||||||||||||||||||||||||||||||
| 3 | Electronic furnishing of Form No. 145 to authorised dealers has been allowed under new Rules. | This will facilitate ease of compliance, and will significantly reduce errors due to manual handling. |
6) New process of submitting to Bank/Authorised Dealer:
Under the Rule 220 of Income-tax Rule 2026, a copy of Form No. 145 filed on e-filing portal is to be submitted by the taxpayer/remitter to the bank (authorised dealer) electronically or otherwise, prior to remitting the payment.
7) Key takeaways from revised Form:
Fraud Prevention
UDIN-based real-time validation ensuring only genuine Form No. 146 submissions.
Removed Duplication
In the new Form, the taxpayers filing Part B with AO certificate are not required to fill part C of new Form No. 145 and are not required to obtain Form No. 146 from the accountant. This will remove the duplication in filing and will result in ease of compliance for taxpayers.
Electronic furnishing of
Form No. 145 to authorised dealers will facilitate ease of compliance, and will significantly reduce errors due to manual handling.
QR Code of “Samvaad” session:
For the benefit of the Stakeholders, the QR code of the link to the “Samvaad” session with the officer involved in drafting of the new Form, is given at the bottom of the brochure. This may be referred to for detailed discussion on the Form Nos. 145 & 146 (erstwhile Form No. 15CA & 15CB).
