If you’re sending money abroad—or receiving funds as an NRI—the rules have been updated.
But don’t worry, the process hasn’t changed much in practice.
The Income Tax Department of India has mainly replaced old forms with new ones, while keeping the overall system largely the same.
New Forms, Same Basic Process
From April 1, 2026, Forms 15CA and 15CB are no longer used.
They’ve been replaced with Form 145 and Form 146 under the new tax rules.
Here’s the simple breakdown:
Form 145: Filled by the person sending money abroad.
It includes details like the purpose of the payment and applicable tax (TDS).
Form 146: Issued by a Chartered Accountant (CA).
It confirms the nature of the payment, tax rules, and whether the correct TDS is applied.
You’ll need Form 146 if your total remittance exceeds Rs 5 lakh in a year and is taxable.
Even with new form names, you still need to:
Share remittance details
Ensure proper TDS deduction
Get CA certification (if required)
What Has Actually Changed?
The updates are mostly about making compliance easier and more efficient.
One key relief: if you already have a certificate from the Assessing Officer (AO), you don’t need a CA certificate anymore.
This removes duplicate work and reduces costs.
There’s also a new UDIN (Unique Document Identification Number) system, which helps verify CA certificates instantly and improves transparency.
Some additional details are now required, such as:
Tax Identification Number (TIN) of the recipient
Their main place of business
Tax Residency Certificate (TRC) details (if claiming DTAA benefits)
If the payment involves capital gains, you’ll also need to provide details like purchase and sale dates, along with the transaction value.
How to Fill Form 145
Form 145 is divided into four parts, depending on your situation:
Part A: If the amount is under Rs 5 lakh or taxable
Part B: If the amount is above Rs 5 lakh and you have an AO certificate (no CA certificate needed)
Part C: If the amount is above Rs 5 lakh and you’re using a CA certificate (Form 146)
Part D: If the remittance is not taxable
So, while the names and structure have changed, the logic remains the same.
What This Means for You
The new system simplifies compliance without changing the core rules.
There’s less duplication, better verification, and clearer reporting requirements.
For most people, the process will feel familiar—just with updated forms and slightly more detailed information.
If you regularly send money abroad, it’s worth understanding these changes to avoid delays or errors in compliance.
