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Home > Income Tax > Service Plans > Form 145, 146 (Form 15CA, 15CB) Filing Plan Last Updated: Apr 23rd 2026

Foreign Remittance Approval

Form 145 / 146
Remittance Approval Filing

Consultation and guidance on applicability of Form 145, 146 (Form 15CA, 15CB), preparation of Forms, and filing for the banker or financial institution to approve the transfer of money (remittance) to an NRI or a foreign company.

Form 15CA / 15CBNRI RemittanceForeign Company PaymentDTAA CheckPart A / B / C / DResident to NRI Transfer
📋What's Included
🤝
Remittance Consultation
Consultation and guidance on the need for Form 145/146 (Form 15CA/15CB) and applicability to your specific foreign remittance.
📄
Form 145 (Form 15CA) Filing
Filing of Form 145 (aka Form 15CA) as required for every person making payments to Non-Residents or Foreign Companies.
🏛️
Form 146 (Form 15CB) Certificate
Chartered Accountant certificate in Form 146 (Form 15CB) required for remittances exceeding ₹5 lakhs during the financial year.
🌐
DTAA & Tax Analysis
Check applicability of Double Taxation Avoidance Agreement (DTAA), analyse transaction type, and understand tax residency status.
📞
Expert Guidance
Expert support through email, phone & chat during business hours. Filing of taxes if needed would be a separate service.
🔄
Post-Filing Support
Team will forward a copy of the filed Form 145 and Form 146. Assistance with bank/financial institution compliance as needed.
🎯Who Should Buy?
Any person making a payment to Non-Residents (NRIs) or to a Foreign Company
Any person required to file a declaration form of Foreign Remittance made outside India
NRIs transferring funds from NRO to NRE account requiring bank remittance approval
Businesses making foreign payments for services, royalties, or imports above RBI thresholds
⚙️How It Works
1
Receive & Review Documents
Our expert will review your submitted documents and call you before starting the process to understand your remittance requirements.
2
Analyse Transaction & Residency
Analyse the transaction type, understand the tax residency status of both sender and recipient, and check DTAA applicability.
3
Information Exchange
Expert team will exchange information through email and phone calls if necessary to clarify details about the nature of remittance.
4
File Form 145 and Form 146
File Form 145 (Form 15CA) and Form 146 (Form 15CB) as applicable for the remittance. Form 15CB must be uploaded before Form 15CA.
5
Forward Filed Copy
Team will forward a copy of the filed forms for your bank/financial institution. Estimated Processing Time: 2–5 Working Days.
📁Documents to Submit
Sender (Remitter) Details
Name, Address, PAN, Residential Status, Mobile, and Email ID of the sender (remitter).
Recipient (Remittee) Details
Name, Residential Status, Address, and Country of the recipient (remittee) or foreign company.
Remittance Details
Country of remittance, currency, amount in Indian Rupees, proposed date of remittance, and nature of remittance (purpose).
Bank Details of Remitter
Account Number, Name of Bank, IFSC Code, Branch name, and BSR Code of the remitter's bank.
Source of Funds
Documentation showing source of funds being transferred (especially for NRO to NRE transfers) and supporting documents for the transfer amount.
IT Portal Login & Last 3 ITRs
IT portal login details (PAN and password) and last three years Income Tax Returns for verification.
❓Frequently Asked Questions
What is Form 145 (aka Form 15CA)?

Form 145 (Form 15CA of IT Act 1961) is required to be filed by every person who is making payments to Non-Residents (NRIs) or to a Foreign Company before remitting the payment. It is a declaration form filed on the Income Tax portal.

What is Form 146 (aka Form 15CB)?

A Certificate from a Chartered Accountant is required in Form 146 (Form 15CB) for certain types of payments prescribed by the Income Tax Department. Form 146 (Form 15CB) is required to be uploaded before filing Form 145 (Form 15CA).

Is it mandatory to submit Form 146 (Form 15CB)?

It is not mandatory in every transaction. Form 146 (Form 15CB) is required to be filled only when the remittance amount exceeds ₹5 lakhs during the financial year and the remittance is chargeable to tax under the Income Tax Act.

Can I withdraw Form 145 (Form 15CA) once filed?

No, there is no option to withdraw a filed Form 145 (Form 15CA). It is therefore important to ensure all details are correct before filing. Our experts will verify all information with you before submission.

Which part of Form 145 (Form 15CA) do I need to fill?

Form 145 (Form 15CA) consists of 4 parts:

Part A: Remittance is chargeable to tax and aggregate does not exceed ₹5 Lakhs during the financial year.

Part B: Remittance is chargeable to tax, exceeds ₹5 Lakhs, and an order/certificate u/s 393(2) or 395 of IT Act 2025 has been obtained from AO.

Part C: Remittance is chargeable to tax, exceeds ₹5 Lakhs, and a certificate in Form 146 (Form 15CB) is required.

Part D: Remittance is not chargeable to tax under the provisions of Income Tax Act.

Which transactions do not require Form 145 / Form 146?

Certain transactions are exempt from the Form 15CA/15CB requirement based on RBI Purpose Codes. These include: Indian investment abroad in equity capital (S0001), debt securities (S0002), branches/subsidiaries (S0003, S0004), real estate (S0005), loans to NRIs (S0011), advance payment against imports (S0101), payment for imports (S0102), and various other RBI-specified transactions. EZTax will guide you on whether your specific transaction requires Form 15CA/15CB filing.

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.

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