The new Form 145 & 146 are simply the renamed Form 15CA / 15CB under the Income Tax Act 2025. Whether you are sending money abroad, an NRI repatriating NRO funds, remitting property sale proceeds, or a business paying a foreign company — CA Alok Kumar (FCA, LLM, AICA) handles your complete foreign remittance compliance from the Sector 4 Dwarka office. Serving Dwarka, Najafgarh, Janakpuri, Uttam Nagar, Palam & all of West Delhi — plus NRIs filing from anywhere in the world.
If your bank in Delhi is asking for Form 15CA and 15CB before processing an outward remittance, here is the key point: from 1 April 2026 these forms are legally Form 145 (the declaration) and Form 146 (the CA certificate with UDIN) under the new Income Tax Act 2025. The ₹5 lakh threshold, the four-part structure of Form 145, and the underlying compliance logic are unchanged — only the form numbers, the governing sections and the rule citation have been renumbered.
Getting this wrong is expensive: an incorrect TDS rate under Section 393, a mis-classified Fees-for-Technical-Services payment, or a missing CA certificate can stall your remittance at the bank, attract a penalty of up to ₹1,00,000, and create a tax-default exposure. Our practice — led by CA Alok Kumar, Senior Partner of S.K. Mehta & Co. (estd. 1970, empanelled with CAG, RBI and IRDA) — handles the taxability analysis, DTAA treaty relief, Form 146 certification with UDIN, Form 145 filing and AD-bank liaison end to end.
We serve clients across an 11 km radius of Dwarka — Najafgarh, Janakpuri, Uttam Nagar, Palam, Vikaspuri, Sagarpur, Mahipalpur and the wider West Delhi belt — with document pickup and fully online filing. For NRIs and clients abroad, the entire engagement is remote: secure document exchange and video consultations across time zones. The complete legal framework, the TCS calculator, Rule 220 exemptions and the full Act 2025 mapping are on our main practice site — see the detailed Form 145 & 146 — Income Tax Act 2025 guide on caalokkumar.com →
Income Tax Act 2025 renumbered the forms, sections and rules — the substantive compliance is unchanged.
Same ₹5 lakh threshold · same 4-part structure · same UDIN-certified CA certificate
Click any service to open its full guide with statutory references, the TCS calculator and the Form 145 Part Finder on our main practice site, caalokkumar.com.
Expert filing of Form 145 (Part A/B/C/D) and CA certificate in Form 146 with UDIN — payment-nature verification, Section 393 TDS, taxability and DTAA.
End-to-end NRO-to-NRE and NRO-to-foreign-account repatriation for NRIs/OCIs — up to USD 1 million per tax year. Tax verification, Form 145/146, A2 form & bank liaison.
Repatriation of sale proceeds of property sold by NRIs in Delhi/NCR — capital gains computation, Section 393(2) TDS, lower-TDS certificate u/s 395 and Form 145/146.
Repatriation of inherited money, gifts and legacy funds from India to the USA, UK, Canada, Australia and the Gulf — documentation, taxability review and CA certificate.
Payments by Delhi businesses to foreign companies — software, royalty, technical/professional fees, import of services, commission. Correct TDS rate, FTS classification & DTAA.
Double Taxation Avoidance Agreement analysis with 90+ countries — TRC verification, Form 10F filing, treaty-rate application to reduce withholding tax on your remittance.
Application for lower or nil TDS certificate u/s 395(1)/395(2) — reduces TDS on NRI property sale, rent and professional income, enabling Form 145 Part B without Form 146.
Section 394 TCS on LRS — education/medical 2%, tour package 2% flat, others 20%, ₹10 lakh threshold. TCS credit and refund assistance during ITR filing.
Free interactive tool mapping all 558 sections between the Income Tax Act 1961 and the new Act 2025 — find the new section, form or rule for remittance instantly.
Which part you file depends on whether the payment is taxable, the amount, and whether you hold a CA certificate or an AO order.
Taxable remittance up to ₹5 lakh in the tax year
Taxable > ₹5L with AO order u/s 395(1)/395(2)
Taxable > ₹5L with CA certificate (Form 146)
Remittance NOT chargeable to tax
Not sure which part applies to you? Use the free interactive Form 145 Part Finder on caalokkumar.com →
From document review to bank submission — most remittances completed in 2–5 working days.
We verify Indian income is offered to tax, ITR filed, and check Form 26AS/AIS, TDS credits and any outstanding demand — the foundation for repatriation.
CA prepares and files Form 146 online with mandatory UDIN — certifying payment nature, Section 393 TDS rate and DTAA provisions.
Form 145 (correct part) filed online, Form 146 acknowledgement linked, e-verified via DSC or EVC, receipt downloaded.
Acknowledgement + Form 146 + A2 form + documents submitted to your AD bank in Delhi; bank processes the remittance.
The most common high-value reason Delhi NRIs need Form 145/146 — handled end-to-end, remotely.
| Repatriation Scenario | What's Involved | Form 145 Part |
|---|---|---|
| NRO to NRE transfer (income credited to NRO) | Tax verification, Form 146 (Part C) | Part C |
| NRO to foreign bank account | Form 146 with UDIN, A2 form, AD bank liaison | Part C |
| Sale of property by NRI in Delhi/NCR | Capital gains, TDS u/s 393(2), optional lower-TDS u/s 395 | Part B / C |
| Inheritance / legacy money to USA, UK | Source documentation, taxability review, CA certificate | Part C / D |
| Gift / maintenance to relatives abroad | Declaration, LRS limit check (resident), purpose code | Part D |
| Repatriation up to USD 1 million per tax year | Form 145/146, banker's certificate, A2 form | Part C |
No physical presence in India required — the entire NRO repatriation process is completed remotely. TCS under LRS does not apply to NRIs, as LRS is only for resident individuals.
A typical checklist — exact requirements vary by remittance type and are confirmed on engagement.
PAN of remitter; PAN or foreign TIN of remittee; passport copy (NRIs); last 2–3 years ITR copies.
NRO & NRE bank statements; bank's A2 form; authorised dealer (AD) details; beneficiary/SWIFT details.
Invoice, agreement or contract for the payment; property sale deed (if applicable); TDS challans.
Form 26AS / AIS for TDS credits; capital gains workings; computation of taxable income (if applicable).
Tax Residency Certificate (TRC) of remittee; Form 10F; no-permanent-establishment declaration.
Add-CA request on the e-filing portal; engagement details; DSC/EVC for e-verification.
Triple-qualified, fast, and trusted by NRIs worldwide — with a physical office right here in Sector 4 Dwarka.
Triple qualification — technically accurate Form 146 with UDIN, legally sound DTAA analysis, AML-specialist compliance under the Income Tax Act 2025.
Meet in person at Manish Twin Plaza, or complete everything online from anywhere in West Delhi — document pickup available within an 11 km radius.
Fast-track filing — documents verified, certificate prepared and filed within a few working days. Urgent same-day service for time-sensitive remittances.
Serving NRIs in the USA, UK, Canada, Australia, UAE, Singapore, Europe and 50+ countries — fully remote, no India visit required.
Part of S.K. Mehta & Co. (estd. 1970) — empanelled with CAG, RBI and IRDA. 1000+ remittance forms filed, including legacy 15CA/15CB.
Direct liaison with SBI, ICICI, HDFC, Axis, Kotak and all AD banks — A2 forms, purpose codes and query resolution handled for you.
Common questions from Dwarka residents, NRIs and businesses about foreign remittance compliance.
Form 145 is the new name for the old Form 15CA, and Form 146 is the new name for the old Form 15CB, effective 1 April 2026 under the Income Tax Act 2025. Form 145 is a declaration filed online before a foreign remittance; Form 146 is the Chartered Accountant's certificate (with mandatory UDIN) verifying taxability, the TDS rate and DTAA applicability. The ₹5 lakh threshold, the four-part structure and the underlying logic are unchanged — only the form numbers, sections (195 → 393, 197 → 395) and Rule (37BB → 220) have changed.
CA Alok Kumar provides Form 145 and 146 (erstwhile 15CA/15CB) filing from the Sector 4 Dwarka office, serving Dwarka, Najafgarh, Janakpuri, Uttam Nagar, Palam, Vikaspuri and the wider West Delhi belt, plus NRIs filing from anywhere in the world. The full process is handled online with secure document exchange. Call +91-92662 42424 or WhatsApp for a same-week appointment.
Form 146 is required when the remittance is chargeable to tax under the Income Tax Act 2025, the aggregate remittance to that recipient exceeds ₹5 lakh in the tax year, and no certificate from the Assessing Officer under Section 395(1)/395(2) has been obtained. It is NOT required for Part A (taxable but within ₹5 lakh), Part B (AO certificate obtained), or Part D (not taxable). This corresponds to Part C of Form 145.
NRIs can repatriate up to USD 1 million per tax year from an NRO account. The process: ensure all Indian income is taxed and ITR filed, obtain CA certificate in Form 146 with UDIN, file Form 145 online, then submit the acknowledgement plus A2 form and documents to the AD bank. CA Alok Kumar handles the entire NRO repatriation, property sale proceeds and inheritance remittance process for Delhi clients and NRIs worldwide — fully remote, no India visit required.
Yes. Many banks and authorised dealers still refer to the forms by the old names — Form 15CA and Form 15CB. From 1 April 2026 these are legally Form 145 and Form 146. For a remittance made on or after 1 April 2026, the correct forms are Form 145 and Form 146 under the Income Tax Rules 2026. We file the correct current forms and provide documentation the bank will accept.
Professional fees for Form 145 and 146 filing start from ₹3,500 onwards depending on the complexity — a simple Part A or Part D declaration is at the lower end, while NRO repatriation, property sale proceeds with capital gains computation or DTAA treaty analysis involves additional advisory. A clear quote is given upfront after a brief discussion of your remittance.
Yes. Businesses making payments to non-residents or foreign companies — for software, royalty, technical/professional fees, import of services or commission — must file Form 145, and Form 146 from a CA where the taxable payment exceeds ₹5 lakh. We advise on the correct TDS rate under Section 393, DTAA relief, Fees-for-Technical-Services classification and purpose-code mapping for corporate remittances across Delhi NCR.
Sector 4 Dwarka office serving an 11 km radius; remote service everywhere.
Speak with a Chartered Accountant in Dwarka — usually within 2 hours.
From Form 145/146 filing to NRO repatriation, property sale proceeds, DTAA benefits and Section 393 TDS — CA Alok Kumar handles your entire foreign remittance compliance from Sector 4 Dwarka. NRIs served worldwide, remotely.
