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Form 145 & Form 146 (Earlier 15CA/CB) Filing Service for NRIs
From 1st April 2026, Form 145 replaces Form 15CA and Form 146 replaces Form 15CB under Rule 220 of the Income Tax Rules, 2026. Our empaneled practising Chartered Accountants verify your remittance taxability, issue your UDIN-compliant Form 146 certificate, and file Form 145 on the Income Tax portal for a flat fee of ₹5,000/- plus GST per remittance so your bank clears your transfer without delays.
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Form 15CA/15CB vs. Form 145/146: What Changed in 2026?
The compliance purpose—reporting payments to non-residents before funds leave India—remains unchanged, while the Income-tax Act, 2025 and Income-tax Rules, 2026 renumbered the forms and governing sections:
| Compliance Element | Earlier (Up to 31 March 2026) | New Framework (From 1 April 2026) |
|---|---|---|
| Remitter’s Declaration | Form 15CA | Form 145 |
| CA Certificate | Form 15CB | Form 146 (with 18-digit ICAI UDIN) |
| Governing Sections & Rule | Section 195 / 197, Rule 37BB | Sections 393 & 395, Rule 220 |
| Non-Compliance Penalty | Section 271-I (₹1,00,000) | Section 462 (up to ₹1,00,000 on remitter) & Section 463 (up to ₹10,000 per inaccurate Form 146) |
The NRI Compliance Shield
Expert assistance for every fund repatriation scenario.
Selling Property in India
Repatriating capital gains from real estate requires specific TDS verification under Section 393 and Form 145/146 (earlier 15CA/CB) certificates before your Authorised Dealer Bank releases funds.
Moving NRO Savings
Transferring accumulated balances from your NRO account to an NRE or overseas bank account? We help you stay compliant within the $1 million per financial year RBI/FEMA NRO repatriation limit.
Zero Bank Rejections
Indian banks reject incomplete or mismatched filings. We prepare bank-ready, UDIN-verified Forms and coordinate on documentation requirements so your wire clears smoothly.
Which Part of Form 145 Applies to Your Remittance?
Under Rule 220 of the Income-tax Rules, 2026, Form 145 has four parts depending on taxability and the ₹5,00,000 annual aggregate threshold:
Part A
Taxable remittances where the aggregate amount during the tax year does not exceed ₹5,00,000 (no Form 146 required).
Part B
Taxable remittances exceeding ₹5,00,000 where you hold a lower/nil TDS order from the Assessing Officer under Section 395(1) or 395(2).
Part C
Taxable remittances exceeding ₹5,00,000 without an AO order—requires a CA-issued Form 146 certificate first.
Part D
Remittances not chargeable to tax in India (excluding the 33 specified purpose-code exemptions under Rule 220(3)).
Why Choose Us for Your Form 145/146 (Earlier 15CA/CB) Filing?
Seamless NRO to NRE Fund Transfers
Transferring your funds from an NRO account to an NRE or foreign account doesn’t have to be complicated. We help you navigate the complex landscape of taxation and compliance so you can move your money smoothly and legally.
Mandatory CA Certification Included
Obtaining a certificate in Form 146 (earlier 15CB) from a Chartered Accountant is a mandatory requirement for foreign fund transfers. Our firm is managed by expert CAs with over 18 years of experience who will issue this certificate and assist you in filing Form 145 (earlier 15CA) accurately.
Transparent, Flat-Rate Pricing
We believe in clear, upfront pricing. You receive complete expert assistance for filing Form 145 (earlier 15CA) and obtaining the mandatory Form 146 (earlier 15CB) certificate for a flat service price of just ₹5,000/- plus GST.
Trusted & Tech-Driven Process
We are proud to be backed by “Microsoft for Startups”. By leveraging the latest technologies, we deliver efficient, hassle-free financial solutions so you can sit back and relax while our experts handle the compliance work.
Three Steps to Repatriation
Our digital process is designed for your global lifestyle.
Secure Upload
Upload your basic documents like PAN, Bank Statements and income source proof to our encrypted portal.
CA Verification
Our qualified CAs verify your tax liabilities and prepare the UDIN compliant 146 (earlier 15CB) certificate.
Instant Delivery
Receive your digitally signed Form 145 & 146 (earlier 15CA & 15CB) directly in your inbox, ready for your bank to process.
Total Compliance. Zero Stress.
We handle the complexity of Income Tax Act & Rules so you don’t have to. Every certificate is issued by a practising Chartered Accountant.
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Filings Completed
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Frequently Asked Questions
What is the new name for Form 15CA and Form 15CB in 2026?
Effective 1 April 2026, Form 15CA has been renamed Form 145 and Form 15CB has been renamed Form 146 under Rule 220 of the Income-tax Rules, 2026 and the Income-tax Act, 2025. Both forms serve the same purpose: reporting foreign remittances and certifying Indian tax compliance before funds leave India.
When is Form 146 (earlier Form 15CB) mandatory for NRIs?
Form 146 is mandatory when a taxable remittance to a non-resident or foreign bank account exceeds ₹5,00,000 in aggregate during a tax year and you do not hold a lower/nil deduction order from the Assessing Officer under Section 395. In this case, a practising Chartered Accountant must upload Form 146 before you can file Form 145 Part C.
Can an NRI transfer money from an NRO to an NRE account using Form 145 and 146?
Yes, NRIs can transfer funds from an NRO account to an NRE or overseas account up to USD 1 million per financial year under RBI/FEMA rules, provided all applicable Indian taxes are paid and Form 145 (and Form 146, where required) are submitted to the bank.
What documents are required to file Form 145 and Form 146?
You typically need your PAN, recent NRO bank statements showing the credit trail, documentary proof of the source of funds (such as a property sale deed, rental agreement, or dividend/interest statement), TDS challans or Form 168 (Earlier Form 26AS)/AIS, and your bank details.
Is UDIN mandatory on Form 146?
Yes, every Form 146 issued by a Chartered Accountant must carry an 18-digit Unique Document Identification Number (UDIN) generated on the ICAI portal, allowing the Income Tax Department and your bank to verify the certificate’s authenticity in real time. At NRI Tax Compliance, we provide UDIN-compliant Form 146.
What is the penalty for not filing Form 145 before a foreign remittance?
Failing to file Form 145 or submitting inaccurate information before remitting funds abroad can attract a penalty of up to ₹1,00,000 under Section 462 of the Income-tax Act, 2025.
How much does NRI Tax Compliance charge for Form 145/146 filing?
NRI Tax Compliance (managed by Anvasta Consultants Private Limited) charges a flat fee of ₹5,000/- plus GST per remittance for complete Form 145 filing and UDIN-verified Form 146 CA certification.
Who handles my Form 145/146 filing?
Your filing is handled by our empaneled practising Chartered Accountants at Anvasta Consultants Private Limited, bringing over 18 years of experience in NRI taxation, repatriation, and cross-border compliance.
Do you offer any other tax services for NRIs?
Yes! Alongside our Form 145/146 (earlier 15CA/CB) services, we offer CA-assisted Income Tax Return (ITR) filing starting at just ₹1,000/- plus GST. We also provide consultancy on DTAA (tax treaties to avoid double taxation) starting from ₹10,000/- plus GST, and can even help arrange home loans for NRIs.