Free Tool • Form 145 & 146 (earlier 15CA/15CB)
Repatriating MoneyFrom India? Start Here
Find out which Part of Form 145 applies to your remittance, and whether you need a Chartered Accountant's certificate (Form 146) before your bank will process it.
Which Part Applies to You?
Form 145 (earlier Form 15CA) for remittances from 1 April 2026
Pick the option that best describes the source of funds.
Answer the question(s) above to see which Part applies.
Why your bank won't just wire the money
Every outward remittance from India — property sale proceeds, rent, NRO deposits — passes through an authorised dealer (usually your bank), and banks are required to confirm the tax position before they release funds abroad. That confirmation is Form 145 (the remitter's declaration), sometimes backed by Form 146 (a Chartered Accountant's certificate).
These were known as Form 15CA and Form 15CB for years. The Income-tax Act, 2025 renumbered them to Form 145 and Form 146 under Rule 220 of the Income-tax Rules, 2026 — the process itself, the four-part structure, and the ₹5 lakh threshold are all unchanged. Only the names changed, which is exactly the kind of detail that trips people up when they search for help using the old terms.
The single biggest planning point: if you are repatriating property sale proceeds and expect the CA-certificate step (Part C) to be a hassle, applying for a Lower/Nil TDS Certificate (Form 128) in advance moves your remittance to the simpler Part B — no CA certificate needed, and less TDS blocked in the first place.
Where we help
- • Issuing Form 146 (CA certificate) for property sale, rent and other remittances
- • Filing Form 145 on your behalf and coordinating with your bank's authorised dealer desk
- • Advising whether a Form 128 Lower/Nil TDS Certificate is worth applying for first
- • DTAA and Tax Residency Certificate guidance where treaty relief applies
- • End-to-end support from property sale to funds credited in your foreign account
- • Checking whether you also need to file an Indian ITR once the remittance is done
Frequently Asked Questions
What happened to Form 15CA and Form 15CB?
They were renumbered under the Income-tax Act, 2025. Form 15CA is now Form 145, and Form 15CB (the Chartered Accountant's certificate) is now Form 146, prescribed under Rule 220 of the Income-tax Rules, 2026 (earlier Rule 37BB). This applies to remittances made on or after 1 April 2026 — the substance of the process is unchanged, only the numbering.
What is the ₹5 lakh threshold, exactly?
It is the aggregate of your taxable remittances abroad during the financial year — not a per-transaction limit. If your running total for the year stays at ₹5 lakh or below, only the simple Part A applies. Cross that total and you move into Part B or Part C, depending on whether you already hold a Lower/Nil TDS Certificate.
Do I always need a CA certificate (Form 146) to remit money abroad?
No. You need it only for Part C — a taxable remittance above ₹5 lakh where you do not already have a Lower/Nil TDS Certificate (Form 128) from the Assessing Officer. If your remittance is below ₹5 lakh (Part A), not taxable at all (Part D), or you already have that certificate (Part B), no CA certificate is required.
I'm repatriating NRI property sale proceeds — which Part applies to me?
Property sale proceeds are taxable, and the amount is almost always above ₹5 lakh, so you will need either Part B (if you obtained a Form 128 Lower/Nil TDS Certificate before the sale) or Part C with a Form 146 CA certificate (if you did not). Getting the Form 128 certificate in advance is usually worth it for larger sales — it avoids the CA certification step and, more importantly, avoids excess TDS being blocked in the first place.
What is on the Rule 220 exempt list?
Around 33 categories of payment are exempted from Form 145 entirely, including import payments, travel expenses (business, education, medical, pilgrimage), remittances by non-residents for family maintenance, and a few other specific categories. If your remittance falls in this list, no Form 145 or 146 is needed at all — though your bank may still ask for a simple declaration for their own records.
Who actually files Form 145 — me or my bank?
You (the remitter) or someone authorised on your behalf files Form 145. Your bank or authorised dealer will not process the outward remittance until they have the acknowledgement of Form 145 (and Form 146, where required) — so this has to be done before, not after, you initiate the transfer.
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