145 (15CA)/146 (15CB) Certificate
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145 (15CA) 146 (15CB) Certificate for NRIs — Get It Done Right, First Time
Sending money abroad from India? Then compliance isn’t optional.
At Elevate Accounting & Auditing, we handle your 145 (15CA) 146 (15CB) Certificate from start to finish — so your remittance goes through without delays or back-and-forth.
- Form 145 (15CA) 146 (15CB) for NRIs
- Complete documentation & filing support
- Fast coordination with banks for remittance
What is Form 145 (15CA) & 146 (15CB)?
Under Section 195 of the Income Tax Act, 1961, tax must be deducted on payments made to non-residents.
This is where Form 145 (15CA) and 146 (15CB) come in:
- Form 145 (15CA) → Declaration by the remitter (you)
- Form 146 (15CB) → Certification by a Chartered Accountant
When Do You Need a 145 (15CA) 146 (15CB) Certificate?
Form 145 (15CA) (with 146 (15CB) where applicable) is needed for most remittances to non-residents, except specific Rule 37BB exemptions:
- Transferring funds from India to a foreign country
- Making payments to non-residents
- Handling NRO to NRE transfer 145 (15CA) 146 (15CB) cases
- Meeting send money abroad from India NRI compliance requirements
Common Use Cases (For NRIs)
- Property sale proceeds sent abroad
- Rental income transfers
- Investment repatriation
- Family maintenance transfers
Why This Certificate Matters
Different forms apply based on the nature of payment:
- Different forms apply based on the nature of payment: Banks will not process remittance
- Transfers may be delayed or rejected
- You may face compliance issues under tax laws
Step-by-Step Process (How It Works)
See how your application is handled at every stage
Step 1: Set Up Remitter Details to Begin the Filing Process
Gather remitter details and link via Income Tax portal (no pre-CA linking needed)
Step 2: Collect Required Details
From Remitter:
- Name, PAN, address
- Contact details
- Business details (if applicable)
From Remittee:
- Name, country, address
- Business details
Remittance Details:
- Amount & currency
- Nature of payment
- Supporting documents (invoice/agreement)
Bank Details:
- Bank name & branch
- BSR code
Step 3: Prepare & File Form 146 (15CB)
- CA prepares certificate
- Upload via Income Tax portal
- Acknowledgment number generated
Step 4: File Form 145 (15CA)
- Correct section selected (A/B/C/D)
- Linked with 146 (15CB) acknowledgment
- Final submission done
Step 5: Final Documents for Bank
- Signed Form 145 (15CA)
- Form 146 (15CB) copy
- Submitted to bank for remittance
Our 145 (15CA) 146 (15CB) Services
We handle the entire process — not just the filing.
Documentation Review & Preparation
- Checking remittance nature and taxability
- Verifying invoices, agreements, and supporting documents
CA Certification (Form 146 (15CB))
- Preparation of Form 146 (15CB)
- Digital signing using CA’s DSC
- Upload and acknowledgment generation
Form 145 (15CA) Filing
- Selecting the correct part (A, B, C, or D)
- Linking acknowledgment details
- Filing through the Income Tax portal
Remittance Coordination
- Providing completed forms to your bank
- Supporting smooth transfer of funds
- Avoiding back-and-forth with bank RM
End-to-End Support
- From document collection to final submission
- Assistance for 145 (15CA) 146 (15CB) certificate for NRIs from UAE
- Complete remittance certificate India for NRIssupport
Understanding Form 145 (15CA) Sections
| PART | WHEN IT APPLIES |
|---|---|
| Part A | All remittances ≤ ₹5 lakh (taxable or non-taxable) |
| Part B | Remittances > ₹5 lakh with AO certificate u/s 197 (rare) |
| Part C | Taxable remittances > ₹5 lakh with CA certificate (146(15CB)) |
| Part D | Non-taxable remittances (any amount) per Rule 37BB or Sec 5/9 |
Selecting the wrong section can delay your transfer — this is where proper guidance matters.
Why Choose Elevate Accounting & Auditing
Reliable Execution for 145 (15CA) / 145 (15CB) Compliance
Handling 145 (15CA) / 146 (15CB) Certificate requirements involves more than just form submission. Accuracy, correct classification, and proper documentation are critical for successful remittance.
Accurate Form Selection & Filing
Each case is reviewed based on the nature and taxability of the remittance. This helps in selecting the correct section of Form 145 (15CA) and preparing Form 146(15CB)appropriately.
Timely Processing
A structured approach to documentation and filing helps avoid unnecessary delays and ensures submissions are completed within expected timelines.
Experience with NRI Transactions
Strong understanding of cross-border remittances, including cases involving UAE-based NRIs, helps in handling requirements efficiently.
Bank-Ready Documentation
All forms and supporting documents are prepared in line with banking requirements, reducing the chances of rejection or follow-ups.
Compliance-Focused Approach
Every step is aligned with the provisions of the Income Tax Act and applicable rules, helping maintain proper regulatory.
Move Your Funds with Proper Compliance in Place
If you’re planning a transfer, getting your 145 (15CA) 146 (15CB) Certificate right is the difference between a smooth process and a stalled one.
With Elevate Accounting & Auditing, every step — from CA certification to final submission — is handled properly.
Get your Form 145 (15CA) 146 (15CB) for NRIs completed and ready for remittance — without delays or confusion.
Frequently Asked Questions (FAQs) -
When is 145 (15CA) 146 (15CB) required for foreign remittance?
It is required when you are sending money from India to a non-resident and the payment is taxable under Indian tax laws. Banks usually ask for these forms before processing such remittances.
How to get a 146 (15CB) certificate from a CA in India?
You need to provide details of the remittance, along with supporting documents like invoices or agreements. A Chartered Accountant reviews the taxability and issues Form 146 (15CB) digitally through the Income Tax portal.
Is 145 (15CA) mandatory for NRI remittance from India?
Yes, in most cases. Form 145 (15CA) is a declaration by the remitter and is generally required for foreign remittances, unless the transaction falls under specific exemptions defined by the Income Tax Department.
What documents are required for a 145 (15CA) 146 (15CB) certificate?
Basic documents include PAN, remitter and remittee details, bank details, nature of remittance, and supporting proof like invoices or agreements.
Is 146 (15CB) required for all remittances above ₹5 lakh?
Form 146 (15CB) is only required for taxable remittances exceeding ₹5 lakh in a financial year. Non-taxable remittances (any amount) use Form 145 (15CA) Part D only—no 146 (15CB) needed.
How long does it take to complete 145 (15CA) and 146 (15CB) filing?
If all documents are ready, the process is usually completed within a few working days. Delays typically happen only when details or supporting documents are incomplete.