Ambala ki ek garment firm ne US ke ek designer ko ₹8 lakh ka payment bhejna tha. Bank ne kaha ki 'Form 15CA/15CB ke bina payment nahi jayegi'. Firm ko samajh nahi aaya ki ye kya hai aur CA se kya karwana hai. Foreign payment par TDS aur tax ka hisaab alag hota hai, aur bank ko ye saabit karna padta hai ki aapne tax law ka palan kiya hai. Income-tax Rules 2026 ke baad ye forms ab Form 145 (15CA) aur Form 146 (15CB) ke naam se jaane jaate hain. Is guide mein hum inke Parts, kab kaun sa form zaroori hai aur bank ke saath ka process aasan bhasha mein samjhate hain.
Quick Summary
- Form 15CA ab Form 145 hai aur Form 15CB ab Form 146 hai (Income-tax Rules 2026 ke baad)
- Foreign payment se pehle Form 145 bharna aur uski copy bank ko dena zaroori hai
- ₹5 lakh ke upar ke taxable payment par aam taur par CA ka Form 146 (Part C) ya AO ka certificate (Part B) chahiye
- Payment tax-free ho (Part D) ya ₹5 lakh tak (Part A) to CA certificate ki zaroorat nahi
- Galat jaankari ya filing na karne par ₹1 lakh tak ki penalty ka provision
Ye Forms Kyun Zaroori Hain
Jab koi Indian resident kisi non-resident ko payment bhejta hai, to ye dekhna padta hai ki us payment par bharat mein tax lagta hai ya nahi, aur agar lagta hai to TDS (Section 195) kata hai ya nahi. Bank is jaankari ke bina payment release nahi karta. Isi ke liye Form 145 (pehle 15CA) bhara jaata hai, aur kuch cases mein CA ka Form 146 (pehle 15CB) bhi.
Ye jaankari Income-tax Rules 2026 ke baad ki hai. Source ke mutabik Rule 37BB ab Rule 220 hai, aur Section 195 ka TDS ab Income-tax Act 2025 ki section 393 mein aata hai. Forms ke exact effective date ke liye income tax portal par notification dekhein.
Form 145 Ke Parts: Kaunsa Kab
| Part | Kab | CA certificate chahiye? |
|---|---|---|
| Part A | Payment taxable hai aur saal mein ₹5 lakh tak | Nahi |
| Part B | Payment taxable hai aur ₹5 lakh se zyada, AO ke certificate (Section 395(1)) ke saath | Nahi (AO ka certificate chahiye) |
| Part C | Payment taxable hai aur ₹5 lakh se zyada, CA ke Form 146 ke saath | Haan (CA ka Form 146) |
| Part D | Payment par bharat mein tax nahi lagta | Nahi |
Dhyan rakhein: ₹5 lakh ki limit har payment par alag nahi, balki tax year ke total par lagti hai. Matlab agar aap ek hi saal mein kai baar payment karte hain, to total ₹5 lakh paar hote hi Part A se aage ke rules lagenge.
Kin Payments Par Form 145/146 Nahi Chahiye
- Individuals ka Liberalised Remittance Scheme (LRS) ke tahat payment jahan RBI ki prior approval ki zaroorat nahi (bank ko Form A2 dena padta hai, par Form 145 nahi).
- International Financial Services Centre (IFSC) ki units ke payments.
- RBI purpose code ke hisaab se notified kuch specific payments jinke liye chhoot di gayi hai.
Business ke liye almost har foreign vendor ya freelancer ka payment 145 ke daayre mein aata hai. Isliye 'sirf personal' ya 'chhota amount' samajh kar skip na karein.
Filing Ke Steps (Income Tax Portal)
- Agar Part C hai, to apne CA ko 'My Chartered Accountant' mein assign karein (CA ki membership aur Form 146 ka year dalen). CA Form 146 file aur e-verify karta hai.
- Portal par e-File > File Forms mein Form 145 chunein.
- Part chunein, PAN/TAN auto-fill hoga. Tax year aur filing type bharein.
- Part C mein Form 146 ka acknowledgement number dalen.
- Remitter, remittee, country, currency, amount, date, payment ki nature aur bank ka detail bharein.
- DSC ya EVC se e-verify karein (TAN se file karne par DSC zaroori).
- Acknowledgement save karein aur uski copy bank ko dein.
UDIN Aur CA Certificate
Part C mein CA ko ICAI portal se UDIN (18 digit) generate karna padta hai. UDIN ke bina certificate maanya nahi hota. Isliye apne CA ko pehle hi batayein ki aapko Form 146 chahiye taaki wo documents dekhkar certificate bana sake.
Documents Jo Ready Rakhne Chahiye
- Foreign vendor ka invoice ya agreement
- Remitter aur remittee ka naam, address aur country
- Payment ki date, amount aur currency
- Payment ki nature aur purpose code
- Bank details
- Agar DTAA ka fayda lena ho, to Tax Residency Certificate (TRC) aur Form 41
Penalty Aur Risk
Form 145 galat bharne ya file na karne par Income-tax Act 2025 ki section 462 ke tahat ₹1 lakh tak ki penalty ho sakti hai (pehle Section 271-I). Is ke alawa, agar TDS kata hi nahi, to payment ka kharcha disallow ho sakta hai aur interest bhi lag sakta hai.
Zyada details ke liye hamara Section 195 TDS on NRI Payments guide aur Freelancer Foreign Payment guide dekhein.
Example
Ek software firm ne US vendor ko saal bhar mein ₹12 lakh payment karna hai. Payment taxable hai, isliye Part C chunna hoga: CA Form 146 file karega, UDIN generate karega, uske baad firm Form 145 bharkar bank ko dega. Agar vendor ko ₹4 lakh hi dene hote, to Part A se kaam chal jaata.
Common Mistakes
- Bank ke bhej dene ke baad Form 145 bharna (ye pehle bharna zaroori hai).
- Form 146 ke liye CA ko assign na karna aur last time par dhoondna.
- ₹5 lakh ki limit ko har payment par alag samajhna.
- Purpose code aur Form 145 ki nature of payment mein mismatch.
- DTAA ke benefit ke liye TRC aur Form 41 ready na rakhna.
- Form 145 edit karne ki koshish karna (submit hone ke baad sirf 7 din mein withdraw ho sakta hai).
Related Guides
- Section 195: TDS on Payments to NRI/Non-Residents
- Freelancer Foreign Payment: PayPal, Wise, FIRC
- LRS aur TCS: Videsh Padhai aur Investment
- TDS Return Filing: Due Dates aur Late Fee
Frequently Asked Questions
Form 15CA aur 15CB ab kya kehlate hain?
Income-tax Rules 2026 ke baad Form 15CA ko Form 145 aur Form 15CB ko Form 146 kehte hain.
Foreign payment se pehle Form 145 kyun zaroori hai?
Bank ko ye jaankari chahiye hoti hai ki payment par bharat mein tax lagta hai ya nahi aur uska TDS hua ya nahi. Isliye payment se pehle Form 145 aur uski copy bank ko deni hoti hai.
Part A aur Part C mein kya farak hai?
Part A mein payment taxable hai aur saal mein ₹5 lakh tak hai, CA certificate nahi chahiye. Part C mein payment ₹5 lakh se zyada taxable hai aur CA ka Form 146 chahiye.
Kya LRS ke tahat bhejne par Form 145 chahiye?
Individual ke LRS payments jahan RBI ki prior approval nahi chahiye, un par Form 145 nahi chahiye, lekin bank ko Form A2 dena padta hai.
Penalty kitni lag sakti hai?
Galat jaankari ya filing na karne par Section 462 ke tahat ₹1 lakh tak ki penalty ka provision hai.
Form 145 galti se bhar gaya, kya kar sakte hain?
Submit hone ke baad edit nahi hota, lekin 7 din ke andar withdraw karke naya bhar sakte hain. Part C mein withdraw karne par Form 146 bhi withdraw ho jaata hai.
Foreign payments ke liye TDS, Form 145 aur 146 ka sahi process ek hi baar mein samajh lena sasta padta hai. Hamari Tax aur compliance support dekhein ya hamse seedha baat karein.
Disclaimer
Ye article sirf general jaankari ke liye hai aur October 2026 tak ke law par based hai. Forms ke numbers, rules aur effective dates Income-tax Rules 2026 par based hain aur sarkari notifications ke baad badal sakte hain. Payment karne se pehle income tax portal aur apne CA se confirm karein.