Form 146 replaces Form 15CB and serves as a Chartered Accountant certification for taxable foreign remittances exceeding prescribed thresholds. It verifies taxability under the Income Tax Act and applicability of DTAA benefits. The form includes real-time UDIN validation and integrates directly with Form 145 filings. Accurate certification helps ensure smooth remittance processing and FEMA compliance.
From April 1, 2026, Form 15CA is replaced by Form 145, changing how Indians send money abroad under new compliance rules. Here’s how Rs 5 lakh and Rs 10 lakh limits work, and what 20% TCS means for your overseas…
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