Form 145/146 [old-Form 15CA / 15CB] — Foreign Remittance Certificates

Remit Money Abroad Legally — CA-Certified, Bank-Ready

✦ CA-Certified 15CB Issued ✦ Filed on Income Tax Portal ✦ 24–48 Hour Turnaround
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What is Form 145/146 [old-Form 15CA / 15CB]?

Form 145 [old-Form15CA] is a self-declaration submitted online by the remitter (person sending money outside India) to the Income Tax Department, confirming that taxes applicable on the foreign remittance have been deducted or that the remittance is not taxable. Form 146 [old-Form 15CB] is a certificate issued by a Chartered Accountant confirming the nature of the remittance, applicable DTAA provisions, and TDS rates — required for certain categories of remittance.

As per Rule 220 [old Rule 37BB] of the Income Tax Rules and Section 393 [old- section 195] of the Income Tax Act, Form 145/146 [old-Form 15CA/15CB] is mandatory for most foreign remittances above ₹5 lakh per year (with certain exemptions). Banks require these forms before processing the wire transfer. Failure to obtain the forms before remittance can lead to penalties under Income Tax Act.

VITTAX provides end-to-end Form 145/146 [old-Form 15CA/15CB] services — our CA reviews the transaction, determines taxability, applies DTAA, computes TDS, issues the 146 [old-15CB] certificate, files 145 [old-15CA] online, and delivers all documents for your bank within 24–48 hours.

⚠️ Banks require these forms before processing the wire transfer. Failure to obtain the forms before remittance can lead to penalties under Income Tax Act.

Who Needs Form 145/146 [old-Form 15CA/15CB]?

Importers & Businesses: Businesses paying for imports, royalties, software, professional services from abroad
Dividend Remittances: Companies remitting dividends to foreign shareholders (NRI/FPI)
Individuals: Individuals sending money to NRI relatives for property purchase or gift
NRI Repatriation: NRIs repatriating money from NRO accounts to their foreign accounts
Loan Repayments: Companies paying foreign loan repayments, interest, or fees

Our Process

1

Transaction Review

Understand the nature, purpose, and amount of the remittance.

2

Taxability & DTAA Analysis

Determine if TDS applies under Section 393 [old section 195]; apply DTAA if available.

3

146 [old-15CB] Certificate Issuance

CA issues Form 146 [old Form 15CB] digitally signed — bank-ready.

4

145 [old-15CA] Filing Online

File Form 145 [old Form 15CA] on Income Tax portal; obtain acknowledgement number.

5

Document Delivery

Deliver 145 [old-15CA] acknowledgement + 146 [old-15CB] PDF to you for bank submission.

Documents Required

Nature and purpose of remittance (invoice/agreement)
Remitter's PAN and full details
Payee (foreign party) details — name, country, TRC if available
Amount and currency of remittance
Bank name and AD code for remittance

Pricing

Standard

₹1,999 per transaction

Single 145+146 [15CA + 15CB] (routine remittance)

Ideal for: One-time or occasional remittances

  • One 146 [15CB] certificate (CA-signed)
  • One 145 [15CA] filing
  • Delivery within 48 hours
VITTAX Fee: ₹1,999 per transaction  |  Govt. Fees: Nil
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POPULAR

Bundle — 5 Transactions

₹7,999 (save ₹2,000)

Discounted bundle for regular remitters

Ideal for: Businesses with regular foreign payments

  • 5 × (145 + 146) sets [15CB + 15CA sets]
  • Valid for 6 months
  • Priority 24-hour turnaround
VITTAX Fee: ₹7,999 (save ₹2,000)  |  Govt. Fees: Nil
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Annual Retainer

₹24,999/year

Unlimited 145/146 [15CA/15CB] for the year

Ideal for: Companies with frequent foreign remittances

  • Unlimited 145+146 [15CB + 15CA] transactions
  • Dedicated CA for all remittances
  • Priority turnaround
  • FEMA advisory included
VITTAX Fee: ₹24,999/year  |  Govt. Fees: Nil
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FAQs

Is 146 [old-15CB] always required along with 145 [old-15CA]?

No. For remittances below ₹5 lakh per year or for certain exempt categories in Rule 220 [old-37BB], only 145 [old-15CA] (Part A or D) is needed without 146 [old-15CB].

How fast can you turnaround a 146 [15CB] for urgent bank submissions?

Express 24-hour service available at no extra charge for retainer clients. For individual transactions, express service at ₹500 additional.

What if TDS needs to be deducted on the remittance?

We compute the TDS, advise on payment via challan, and ensure the 145[old-15CA] reflects TDS deduction correctly — keeping you fully compliant.

Quick Enquiry

Standard (per txn)₹1,999
Bundle (5 txns)₹7,999
Annual Retainer₹24,999/yr

At a Glance

Standard Turnaround48 Hours
Express Turnaround24 Hours
Threshold (no 146)< ₹5 Lakh/yr
Govt. FeesNil

⚡ Form Reference

Form 145old-15CA (Remitter)
Form 146old-15CB (CA Cert)
Rule 220old-Rule 37BB
Section 393old-Section 195

Need 145/146 [old-15CA/15CB] Fast? VITTAX Delivers CA-Certified Certificates in 48 Hours

Transaction reviewed, DTAA applied, certificate issued, portal filed — all in one seamless service

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