Which part of Form 145
Form 145 (formerly 15CA) is the remitter's online declaration, filed on the e-filing portal before a payment to a non-resident or foreign company. Rule 220 of the Income-tax Rules 2026 (formerly rule 37BB) sets four parts:
| Part | When | Form 146? |
|---|---|---|
| A | Chargeable to tax; remittances to the payee do not exceed ₹5 lakh in the tax year | No |
| B | Chargeable; above ₹5 lakh; Assessing Officer certificate or order under s.395(1) [197] or s.393 [195(2)/(3)] obtained | No |
| C | Chargeable; above ₹5 lakh; no AO certificate | Yes |
| D | Not chargeable to tax under the Act (and not on the exempt list) | No |
When no Form 145 is needed
Three cases are outside the form: an individual remitting under the Liberalised Remittance Scheme where no RBI approval is needed; a unit in an International Financial Services Centre; and payments whose nature appears in the specified list, which carries RBI purpose codes such as imports (S0101, S0102), investment abroad (S0001–S0005), business travel (S0301) and refunds of export proceeds (S1501). The search box above covers all 33 entries carried over from rule 37BB. I have relied on the department's Form 145 FAQ and secondary summaries of rule 220 for the list verify against the notified rule text.
Form 146: the CA certificate
Form 146 (formerly 15CB) is a chartered accountant's certificate of the nature of the payment, its taxability under the Act and any tax treaty, and the TDS rate applied. It is required only for Part C, and must be on the portal before Form 145 Part C is filed. Where you rely on a treaty, keep the payee's tax residency certificate and Form 10F.
Common questions
Is Form 145 needed for import payments?
No. Advance payment against imports (S0101) and settlement of import invoices (S0102) are on the specified list. The bank will still ask for the bill of entry or evidence of import under FEMA.
Does the ₹5 lakh limit apply per payment or per year?
Per payee for the tax year. Once the aggregate of chargeable remittances to that person crosses ₹5 lakh, later payments move from Part A to Part B or C.
Can Form 145 be withdrawn?
The department's FAQ allows withdrawal within 7 days of submission, for example if the remittance is not made.
What is the penalty for not filing?
Up to ₹1 lakh for failure to furnish, or furnishing inaccurate information, as stated in the department's Form 145 FAQ.