Form 146: New CA Certificate for NRI Remittances from April 2026

If you’re looking to send money abroad to Non-Resident Indians (NRIs) or foreign companies, there’s a new form you need to know about. The Income Tax Department has introduced Form 146, which will replace Form 15CB for certain taxable remittances starting on April 1, 2026.

Key Details on Form 146

• This form becomes mandatory for specific taxable payments made to NRIs or foreign companies.
• It helps determine if your payment is taxable in India and the Tax Deducted at Source (TDS) that applies.
• Form 146 is essential before you transfer funds overseas.

Form 146 acts as a Chartered Accountant’s (CA) certificate, ensuring all tax implications are clear for your overseas payments. Its main goal is to figure out the taxability of a payment in India and the correct TDS amount.

When You’ll Need Form 146

You’ll generally need Form 146 under three specific conditions for each remittance you make. It’s an event-based form, meaning you’ll need a separate one for every qualifying transfer.

• The payment you are making is taxable in India.
• Your total payment in a tax year goes beyond ₹5 lakh.
• You haven’t already received a certificate from the Assessing Officer for this payment.

Your CA’s Role in Filing

As a taxpayer, you won’t file Form 146 yourself. Instead, you need to assign it to a Chartered Accountant who is registered on the e-filing portal.

• Your CA must have an active registration.
• They also need a registered Digital Signature Certificate (DSC).

The CA’s job is to carefully review your payment, check its taxability under Indian law, consider any Double Taxation Avoidance Agreement (DTAA) benefits, and then calculate the TDS liability.

How to Assign Form 146

Getting your CA to file Form 146 involves a few simple steps on the e-filing portal:

• Log into the e-filing portal with your credentials.
• Navigate to the “Authorised Partners” section and select “My Chartered Accountants (CA).”
• Add your CA by entering their membership number.
• Choose Form 146 under the Income Tax Act, 2025, and submit the assignment to your CA.

What Your CA Files

Once you assign the form, your CA will log in, select Form 146 for the correct tax year, and enter your PAN. They will then fill in various sections of the form with all the necessary details.

These sections include information about you as the remitter, the recipient, the remittance details, bank information, taxability under the Income Tax Act and DTAA, and the TDS details. Your CA might ask for supporting documents like invoices, agreements, and a Tax Residency Certificate (TRC) if DTAA benefits are being claimed.

Connecting to Form 145

After your CA successfully submits Form 146, an acknowledgement number and transaction ID are generated. You can view the filed Form 146 on your e-filing portal.

You will then use the acknowledgement number from Form 146 when filing Form 145, Part C, for that specific remittance. Remember, Form 145 must be filed before the actual foreign remittance takes place, though it’s not needed for certain individual remittances under the RBI’s Liberalised Remittance Scheme.