{"id":1637,"date":"2026-09-05T21:21:26","date_gmt":"2026-09-05T16:51:26","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/?p=1637"},"modified":"2026-09-05T21:21:29","modified_gmt":"2026-09-05T16:51:29","slug":"form-145-and-form-146-filing-cbdt-update-2026","status":"publish","type":"post","link":"https:\/\/caalokkumar.com\/my-writing\/form-145-and-form-146-filing-cbdt-update-2026\/","title":{"rendered":"Form 145 and Form 146 Filing: Latest CBDT Update 2026"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Form 145 and Form 146 Filing: Latest CBDT Clarification, TDS, CA Certificate &amp; Foreign Remittance Rules<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Updated: 5 September 2026<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Form 145 and Form 146 Filing<\/strong>&nbsp;has become the new compliance framework for applicable payments and remittances to non-residents and foreign companies from&nbsp;<strong>1 April 2026<\/strong>. Form 145 replaces the earlier&nbsp;<strong>Form 15CA<\/strong>, while Form 146 replaces&nbsp;<strong>Form 15CB<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the change is not merely a change in form numbers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Recent clarifications issued by the Income Tax Department have resolved important questions concerning&nbsp;<strong>Section 393, Section 395, Section 397(3)(d), the \u20b95 lakh threshold, Assessing Officer certificates, Form 146 CA certification and UDIN verification<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For businesses, NRIs, professionals and persons making foreign payments, understanding these changes is important because an incorrect characterisation of the payment, TDS rate, DTAA claim or Form 145 part can create future tax and verification issues.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Readers may first refer to our earlier comprehensive article on&nbsp;<strong>Form 145, Form 146 and Form 41 for Foreign Remittance<\/strong>, which explains the basic framework, DTAA documentation and Form 41 requirements in detail.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The present article focuses specifically on the&nbsp;<strong>latest CBDT clarifications and their practical impact on Form 145 and Form 146 Filing<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Form 145 and Form 146 Filing \u2013 What Has Changed from 1 April 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Income Tax Department has officially confirmed the following transition:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Earlier provision\/form<\/th><th>New framework from 1 April 2026<\/th><th>Purpose<\/th><\/tr><\/thead><tbody><tr><td>Form 15CA<\/td><td><strong>Form 145<\/strong><\/td><td>Remittance information<\/td><\/tr><tr><td>Form 15CB<\/td><td><strong>Form 146<\/strong><\/td><td>Accountant&#8217;s certificate<\/td><\/tr><tr><td>Section 195 \u2013 withholding<\/td><td><strong>Section 393 framework<\/strong><\/td><td>TDS on non-resident payments<\/td><\/tr><tr><td>Section 195(6)<\/td><td><strong>Section 397(3)(d)<\/strong><\/td><td>Remittance reporting<\/td><\/tr><tr><td>Section 197<\/td><td><strong>Section 395<\/strong><\/td><td>Lower\/nil withholding certificate<\/td><\/tr><tr><td>Rule 37BB<\/td><td><strong>Rule 220<\/strong><\/td><td>Foreign-remittance reporting<\/td><\/tr><tr><td>Form 10F<\/td><td><strong>Form 41<\/strong><\/td><td>DTAA information<\/td><\/tr><tr><td>Form 27Q<\/td><td><strong>Form 144<\/strong><\/td><td>TDS statement for non-resident payments<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The Department expressly states that the corresponding provision for old&nbsp;<strong>Section 195(6)<\/strong>&nbsp;is&nbsp;<strong>Section 397(3)(d)<\/strong>&nbsp;and that Forms 145 and 146 are the corresponding forms under the Income-tax Act, 2025. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/income-tax-forms?mobile-app=1&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is important and should now be reflected in tax opinions, CA certificates and professional articles.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Latest Clarification: Section 393 and Section 397(3)(d) Are Not the Same Thing<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">One of the most important technical clarifications concerns the statutory basis of the new forms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is common to loosely describe Forms 145 and 146 as forms \u201cunder Section 393.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is incomplete.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Section 393 \u2013 Withholding \/ TDS<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 393 contains the relevant&nbsp;<strong>TDS or withholding framework for payments to non-residents<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, before making a payment outside India, the payer must first determine:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Is the payment chargeable to tax in India?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If yes:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>At what rate is tax required to be deducted?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That analysis may require examination of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nature of income;<\/li>\n\n\n\n<li>source rules;<\/li>\n\n\n\n<li>residential status;<\/li>\n\n\n\n<li>applicable provisions of the Income-tax Act;<\/li>\n\n\n\n<li>DTAA;<\/li>\n\n\n\n<li>Tax Residency Certificate;<\/li>\n\n\n\n<li>Form 41;<\/li>\n\n\n\n<li>Permanent Establishment implications; and<\/li>\n\n\n\n<li>other treaty conditions.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Section 397(3)(d) \u2013 Remittance Information<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The reporting obligation corresponding to old&nbsp;<strong>Section 195(6)<\/strong>&nbsp;is now specifically contained in&nbsp;<strong>Section 397(3)(d)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accordingly, the more accurate compliance sequence is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Taxability \u2192 Section 393 TDS \u2192 Section 395, where relevant \u2192 Section 397(3)(d) \u2192 Rule 220 \u2192 Form 146, where applicable \u2192 Form 145 \u2192 Foreign Remittance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Income Tax Department&#8217;s latest Forms guidance expressly confirms this mapping. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/income-tax-forms?mobile-app=1&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">What Is Form 145 Filing?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Form 145<\/strong>&nbsp;is the new equivalent of Form 15CA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It contains prescribed information relating to payment to a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>non-resident, other than a company; or<\/li>\n\n\n\n<li>foreign company.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The official Form 145 User Manual confirms that it is an&nbsp;<strong>event-based form<\/strong>&nbsp;and is filed for each applicable remittance&nbsp;<strong>before the amount is remitted<\/strong>. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/newformpage\/forms\/form145-UM?mobile-app=1&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means Form 145 filing should not be treated as an annual compliance exercise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every proposed foreign payment needs to be examined separately.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Form 145 Has Four Parts \u2013 Which Part Should You File?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Correct selection of&nbsp;<strong>Part A, Part B, Part C or Part D<\/strong>&nbsp;is central to Form 145 and Form 146 Filing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Part A \u2013 Taxable Remittance up to \u20b95 Lakh<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Part A applies where:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the remittance is taxable under the Act; and<\/li>\n\n\n\n<li>the amount or aggregate of such remittances does not exceed\u00a0<strong>\u20b95 lakh during the tax year<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Form 146 is generally not required for this route.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Part B \u2013 Taxable Remittance Above \u20b95 Lakh With AO Certificate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Part B applies where:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the remittance is taxable;<\/li>\n\n\n\n<li>the amount\/aggregate exceeds \u20b95 lakh; and<\/li>\n\n\n\n<li>an appropriate certificate\/order under\u00a0<strong>Section 395(1)\/(2)<\/strong>\u00a0has been obtained from the Assessing Officer.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Important latest clarification<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Where&nbsp;<strong>Part B is filed on the basis of an AO certificate, Form 146 is not required<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Income Tax Department specifically describes this as removal of duplication under the new framework. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/%20income%20tax%20forms-faq?mobile-app=1\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Part C \u2013 Taxable Remittance Above \u20b95 Lakh With CA Certificate<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Where:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the remittance is taxable;<\/li>\n\n\n\n<li>the applicable aggregate exceeds \u20b95 lakh; and<\/li>\n\n\n\n<li>the AO certificate route is not being followed,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">a Chartered Accountant may be required to issue&nbsp;<strong>Form 146<\/strong>, after which the taxpayer files&nbsp;<strong>Form 145 Part C<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The official user manual confirms that information from the filed Form 146 is used in Form 145 Part C. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/newformpage\/forms\/form145-UM?mobile-app=1&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Part D \u2013 Amount Not Taxable in India<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Part D applies to prescribed non-taxable remittances, subject to the exclusions contained in&nbsp;<strong>Rule 220(3)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction is important:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>A payment being non-taxable in India does not automatically mean that no Form 145 analysis is required.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">The nature and purpose of the remittance and the Rule 220 exemptions must first be examined.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Is Form 146 Required for Every Foreign Remittance Above \u20b95 Lakh?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>No.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is one of the most important practical misconceptions surrounding Form 145 and Form 146 Filing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An amount exceeding \u20b95 lakh does&nbsp;<strong>not by itself<\/strong>&nbsp;make Form 146 mandatory.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct sequence is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>First determine taxability \u2192 then determine threshold \u2192 then determine whether Part B, Part C or another provision applies.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxable payment over \u20b95 lakh + AO certificate<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Section 395 certificate \u2192 Form 145 Part B<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No separate Form 146 is required.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Taxable payment over \u20b95 lakh + CA certificate route<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Form 146 \u2192 Form 145 Part C<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-taxable payment<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Rule 220 \/ Part D framework and exemptions need to be examined.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This distinction should be considered before asking a CA or bank simply to \u201cprepare Form 15CB\/Form 146.\u201d<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Section 395: Lower or Nil TDS Certificate<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Section&nbsp;<strong>395(1)<\/strong>&nbsp;corresponds to the lower\/nil withholding mechanism under old Section 197.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Department confirms that where the estimated total income of the recipient justifies deduction at a lower rate or nil rate, an application can be made to the Assessing Officer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For&nbsp;<strong>Tax Year 2026-27<\/strong>, the prescribed application is&nbsp;<strong>Form 128<\/strong>. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/%20income%20tax%20forms-faq?mobile-app=1\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This route may be particularly important in high-value transactions where withholding on the gross amount could materially exceed the ultimate Indian tax liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Examples may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>NRI property transactions;<\/li>\n\n\n\n<li>capital gains;<\/li>\n\n\n\n<li>interest;<\/li>\n\n\n\n<li>royalty;<\/li>\n\n\n\n<li>technical services;<\/li>\n\n\n\n<li>professional services; and<\/li>\n\n\n\n<li>certain other cross-border payments.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Form 146 Filing \u2013 More Than a Bank Certificate<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Form 146 should not be considered merely a certificate required by a bank to process a foreign remittance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The official Income Tax Department User Manual identifies seven principal components of Form 146:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>particulars of remitter;<\/li>\n\n\n\n<li>particulars of foreign recipient;<\/li>\n\n\n\n<li>particulars of remittance;<\/li>\n\n\n\n<li>taxability under domestic law;<\/li>\n\n\n\n<li>taxability under the applicable DTAA;<\/li>\n\n\n\n<li>TDS details; and<\/li>\n\n\n\n<li>CA verification. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/newformpage\/forms\/form146-UM?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">The CA therefore needs to understand the&nbsp;<strong>substance of the transaction<\/strong>, not merely the amount being transferred.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">What Should Be Checked Before Form 146 Filing?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Depending upon the transaction, the compliance file should ordinarily include and examine:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>agreement or contract;<\/li>\n\n\n\n<li>invoice;<\/li>\n\n\n\n<li>nature and purpose of payment;<\/li>\n\n\n\n<li>identity and country of residence of recipient;<\/li>\n\n\n\n<li>bank\/remittance details;<\/li>\n\n\n\n<li>source of funds;<\/li>\n\n\n\n<li>applicable provisions of Indian tax law;<\/li>\n\n\n\n<li>DTAA Article;<\/li>\n\n\n\n<li>Tax Residency Certificate;<\/li>\n\n\n\n<li>Form 41, where applicable;<\/li>\n\n\n\n<li>Permanent Establishment position;<\/li>\n\n\n\n<li>beneficial ownership conditions, where relevant;<\/li>\n\n\n\n<li>applicable TDS rate;<\/li>\n\n\n\n<li>Section 395 certificate\/order, if any;<\/li>\n\n\n\n<li>RBI purpose code; and<\/li>\n\n\n\n<li>evidence of tax deduction\/deposit.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The guiding principle should be:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>The agreement, invoice, books, tax position, DTAA documents, TDS, Form 146, Form 145 and banking records should all tell the same story.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">For professional assistance, the article should internally link&nbsp;<strong>\u201cForm 145 and Form 146 CA Certificate for Foreign Remittance\u201d<\/strong>&nbsp;to your main Form 145\/146 service page.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Latest UDIN Clarification for Form 146<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The Income Tax Department has also specifically introduced a&nbsp;<strong>UDIN feature in Form 146<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the Department&#8217;s FAQ, UDIN has been introduced for&nbsp;<strong>real-time verification through the ICAI API<\/strong>, with the objective of authenticating the CA certificate and preventing misuse or fraudulent certification. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/%20income%20tax%20forms-faq?mobile-app=1\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the same time, the Form 146 User Manual confirms that a CA must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>be registered on the e-Filing portal;<\/li>\n\n\n\n<li>have active CA status;<\/li>\n\n\n\n<li>have a valid registered\u00a0<strong>DSC<\/strong>; and<\/li>\n\n\n\n<li>have Form 146 assigned by the taxpayer. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/newformpage\/forms\/form146-UM?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, Form 146 increasingly forms part of an integrated digital compliance trail rather than functioning as a standalone paper certificate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Practical compliance trail<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Taxpayer \u2192 CA \u2192 Form 146 \u2192 UDIN\/ICAI authentication \u2192 Form 145 \u2192 Income Tax Department \u2192 Authorised Dealer Bank<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Form 41 and DTAA Documentation<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Where treaty benefit is being claimed,&nbsp;<strong>Form 41<\/strong>&nbsp;has also become important.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Form 41 is the new form corresponding broadly to the earlier&nbsp;<strong>Form 10F<\/strong>&nbsp;framework.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The official user manual states that Form 41 is prescribed for furnishing information required from a non-resident under&nbsp;<strong>Section 159 read with Rule 75<\/strong>&nbsp;for DTAA purposes. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/newformpage\/forms\/form41-UM?mobile-app=1&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A significant practical feature is that an eligible non-resident who:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>does not have PAN; and<\/li>\n\n\n\n<li>is not required to obtain PAN,<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">can use the special&nbsp;<strong>Non-Resident Taxpayer \/ NR-ID login<\/strong>&nbsp;to file Form 41.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is particularly useful for overseas service providers, consultants and other genuine foreign recipients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a deeper explanation, internally link the phrase&nbsp;<strong>\u201cForm 145, Form 146 and Form 41 Foreign Remittance Guide\u201d<\/strong>&nbsp;to your earlier published article.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Example: Foreign Consultancy Payment of \u20b912 Lakh<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose an Indian company proposes to pay&nbsp;<strong>\u20b912 lakh to a foreign consultant<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It should not automatically assume:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u201cForeign recipient = no Indian tax.\u201d<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Nor should it assume:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u201cAmount exceeds \u20b95 lakh = Form 146 compulsory.\u201d<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, the correct sequence is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 1:<\/strong>&nbsp;Examine the agreement and actual nature of services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 2:<\/strong>&nbsp;Determine whether the income is chargeable to tax in India.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 3:<\/strong>&nbsp;Examine Section 393 withholding.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 4:<\/strong>&nbsp;Examine the applicable DTAA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 5:<\/strong>&nbsp;Verify TRC and Form 41 documentation, wherever required.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 6:<\/strong>&nbsp;Determine whether a Section 395 certificate\/order is available or appropriate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 7:<\/strong>&nbsp;Select the correct Part of Form 145.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 8:<\/strong>&nbsp;Where Part C applies, complete Form 146 before Form 145 filing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That analysis should ideally be completed&nbsp;<strong>before the remittance reaches the bank for processing<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Old Invoice but Payment After 1 April 2026 \u2013 Which Form Applies?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">CBDT has also clarified an important transitional issue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>liability accrued in February 2026; but<\/li>\n\n\n\n<li>payment is actually remitted after 1 April 2026.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Department states that:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>the procedural remittance requirement follows the law applicable on the date of remittance<\/strong>, whereas&nbsp;<strong>taxability of the underlying income follows the law applicable to the period in which the income accrued<\/strong>. (<a href=\"https:\/\/www.incometaxindia.gov.in\/documents\/20117\/43120\/FAQs-on-Interplay-and-Transition.pdf\/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?download=true&amp;t=1773992684592&amp;version=1.0&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Etds<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, a remittance made after 1 April 2026 may require&nbsp;<strong>Forms 145\/146<\/strong>, even where the underlying liability arose under the Income-tax Act, 1961.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This issue deserves particular attention during the transition year.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">What Happens to Old Form 15CA and Form 15CB?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">CBDT has clarified that Forms&nbsp;<strong>15CA\/15CB already filed for remittances made before 31 March 2026<\/strong>&nbsp;remain valid where the remittance took place within the relevant proposed remittance period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For remittances made&nbsp;<strong>on or after 1 April 2026<\/strong>, the new Forms&nbsp;<strong>145 and 146<\/strong>&nbsp;apply. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/income-tax-forms?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From an SEO perspective, however, taxpayers may continue searching for:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Form 15CA<\/strong>,&nbsp;<strong>Form 15CB<\/strong>,&nbsp;<strong>15CB CA Certificate<\/strong>&nbsp;and&nbsp;<strong>15CA 15CB filing<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accordingly, articles and service pages should naturally use phrases such as:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\u201cForm 145 (earlier Form 15CA)\u201d<\/strong><br><strong>\u201cForm 146 (earlier Form 15CB)\u201d<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">This helps users familiar with the old terminology while keeping the legal content current.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Form 145 and Form 146 Filing in Delhi<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">For taxpayers, businesses and NRIs looking for&nbsp;<strong>Form 145 and Form 146 Filing in Delhi<\/strong>, the process should begin with tax analysis rather than merely form preparation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A proper professional review may involve:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nature of payment \u2192 taxability \u2192 TDS \u2192 DTAA \u2192 documentation \u2192 Form 41\/TRC \u2192 Form 146 \u2192 Form 145 \u2192 bank compliance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The phrase&nbsp;<strong>\u201cForm 145 and Form 146 Filing in Delhi\u201d<\/strong>&nbsp;should be internally linked to your dedicated Delhi service page.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That page already targets the local-search intent around&nbsp;<strong>Form 145 &amp; 146 filing in Delhi, CA Certificate for foreign remittance and old Form 15CA\/15CB terminology<\/strong>, making it an important supporting page for this article. (<a href=\"https:\/\/caalokkumar.com\/form-145-146-foreign-remittance-ca-certificate-delhi.html?utm_source=chatgpt.com\">Caalok Kumar<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Form 145 and Form 146 Filing in Dwarka<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">For hyper-local SEO, do not overuse \u201cDwarka\u201d throughout this article.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, include one natural paragraph:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers and NRIs based in&nbsp;<strong>Dwarka and West Delhi<\/strong>&nbsp;who require assistance with foreign remittance taxation, Form 145\/Form 146 certification, DTAA documentation or NRO repatriation may also refer to the professional tax and CA services available through&nbsp;<strong>CA in Dwarka<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Internally link&nbsp;<strong>\u201cCA in Dwarka\u201d<\/strong>&nbsp;to&nbsp;<code>caindwarka.com<\/code>&nbsp;in WordPress.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This creates geographic relevance without turning the main national article into a local landing page.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">NRI Repatriation and Form 145\/146 Filing<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Form 145 and Form 146 Filing can also arise in&nbsp;<strong>NRO repatriation and NRI property-sale transactions<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, an NRI selling property in India may have to consider a connected chain involving:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>capital gains \u2192 purchaser&#8217;s TDS \u2192 Section 393 \u2192 lower withholding under Section 395, where appropriate \u2192 Form 144 reporting \u2192 NRO account \u2192 Form 145\/146 \u2192 FEMA\/AD-bank documentation \u2192 overseas repatriation<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, NRI property-sale and repatriation cases should not be handled as isolated \u201cbank certificate\u201d assignments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The phrases&nbsp;<strong>\u201cNRI property sale TDS\u201d<\/strong>,&nbsp;<strong>\u201cNRO repatriation\u201d<\/strong>&nbsp;and&nbsp;<strong>\u201cForm 145\/146 for property-sale proceeds\u201d<\/strong>&nbsp;should internally link to your existing NRI property\/Form 144-145-146 article.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Why Foreign Remittance Scrutiny Makes Documentation More Important<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">The importance of correct Form 145 and Form 146 Filing has increased because foreign-remittance transactions now create a much wider digital trail.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Your earlier article on&nbsp;<strong>Foreign Remittance Income Tax Scrutiny 2026<\/strong>&nbsp;explains how the Income Tax Department&#8217;s verification exercise has focused attention on suspicious outward remittances, questionable business profiles and deficiencies in supporting documentation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A transaction may potentially be compared across:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Books \u2192 Turnover \u2192 Agreement \u2192 Invoice \u2192 Recipient \u2192 TDS \u2192 Form 146 \u2192 Form 145 \u2192 RBI Purpose Code \u2192 Bank Remittance \u2192 Tax Return<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Filing the form is only one part of compliance. The underlying transaction must also be capable of explanation and verification.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">The phrase&nbsp;<strong>\u201cForeign Remittance Income Tax Scrutiny 2026\u201d<\/strong>&nbsp;should internally link to your previously published scrutiny article.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Practical 10-Step Checklist for Form 145 and Form 146 Filing<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Before making a material foreign remittance:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identify the exact nature of the payment.<\/li>\n\n\n\n<li>Establish the identity and residential status of the recipient.<\/li>\n\n\n\n<li>Determine whether the income is chargeable to tax in India.<\/li>\n\n\n\n<li>Examine Section 393 withholding requirements.<\/li>\n\n\n\n<li>Check the applicable DTAA.<\/li>\n\n\n\n<li>Verify TRC and Form 41, where required.<\/li>\n\n\n\n<li>Consider Section 395 for lower\/nil withholding, where appropriate.<\/li>\n\n\n\n<li>Determine the correct Part A\/B\/C\/D of Form 145.<\/li>\n\n\n\n<li>Obtain and file Form 146 where Part C applies.<\/li>\n\n\n\n<li>Reconcile the complete transaction with books, TDS and banking records.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">A properly maintained working file can substantially reduce difficulty if the transaction is later selected for verification.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Common Mistakes in Form 145 and Form 146 Filing<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Some common errors include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>treating every payment above \u20b95 lakh as automatically requiring Form 146;<\/li>\n\n\n\n<li>relying only upon bank instructions rather than tax law;<\/li>\n\n\n\n<li>selecting the incorrect Part of Form 145;<\/li>\n\n\n\n<li>claiming DTAA benefit without adequate treaty documentation;<\/li>\n\n\n\n<li>using an incorrect RBI purpose code;<\/li>\n\n\n\n<li>treating reimbursement as automatically non-taxable;<\/li>\n\n\n\n<li>mismatch between invoice and Form 146 narration;<\/li>\n\n\n\n<li>mismatch between gross remittance and TDS reporting;<\/li>\n\n\n\n<li>filing under old Form 15CA\/15CB terminology for a post-1 April 2026 remittance;<\/li>\n\n\n\n<li>ignoring Section 395 where gross withholding may be excessive; and<\/li>\n\n\n\n<li>failing to maintain adequate CA\/tax working papers.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Frequently Asked Questions \u2013 Form 145 and Form 146 Filing<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">What is Form 145?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Form 145 is the new form corresponding to erstwhile&nbsp;<strong>Form 15CA<\/strong>&nbsp;for furnishing prescribed information relating to applicable payments to non-residents and foreign companies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is Form 146?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Form 146 is the&nbsp;<strong>Accountant&#8217;s Certificate<\/strong>&nbsp;corresponding to the earlier Form 15CB.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">From when are Forms 145 and 146 applicable?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For remittances made&nbsp;<strong>on or after 1 April 2026<\/strong>, the Income-tax Act, 2025 framework and Forms 145\/146 apply. (<a href=\"https:\/\/www.incometaxindia.gov.in\/documents\/20117\/43120\/FAQs-on-Interplay-and-Transition.pdf\/dda21cfd-28be-d931-ad5c-6459ecbd2ea7?download=true&amp;t=1773992684592&amp;version=1.0&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Etds<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is Form 146 compulsory above \u20b95 lakh?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Not in every case.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxability and the applicable Form 145 part must first be determined. Where the taxpayer has an appropriate AO certificate and files&nbsp;<strong>Part B<\/strong>, Form 146 is not required. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/%20income%20tax%20forms-faq?mobile-app=1\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Which section governs Form 145 filing?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The reporting provision corresponding to old Section 195(6) is&nbsp;<strong>Section 397(3)(d)<\/strong>&nbsp;read with Rule 220. Section 393 deals with the relevant withholding framework. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/income-tax-forms?mobile-app=1&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is Section 395?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 395 contains the new lower\/nil withholding certificate framework corresponding to old Section 197. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/all-topics\/e-filing-services\/%20income%20tax%20forms-faq?mobile-app=1\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What replaced Form 10F?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The corresponding new form is&nbsp;<strong>Form 41<\/strong>&nbsp;for prescribed DTAA information.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Does Form 145 need to be filed for every payment?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Form 145 is event-based for applicable remittances, but Rule 220 also contains specified exceptions. The payment and purpose code should therefore be examined before filing. (<a href=\"https:\/\/www.incometaxindia.gov.in\/documents\/d\/guest\/form-145-faqs?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Etds<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Can Form 145 and Form 146 be filed online?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. The Income Tax Department provides electronic filing and a common offline utility for Forms 145 and 146; the latest utility currently listed by the Department is Version 1.1. (<a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/downloads\/income-tax-forms?field_income_tax_act_forms_target_id=2&amp;utm_source=chatgpt.com\" target=\"_blank\" rel=\"noopener\">Income Tax India<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Conclusion \u2013 Form 145 and Form 146 Filing Requires Tax Analysis, Not Just Form Preparation<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Form 145 and Form 146 Filing<\/strong>&nbsp;should not be treated merely as a banking formality.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The latest clarifications make the legal framework much clearer:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Section 393 \u2192 Non-resident withholding\/TDS framework<\/strong><br><strong>Section 395 \u2192 Lower\/nil withholding certificate<\/strong><br><strong>Section 397(3)(d) + Rule 220 \u2192 Foreign-remittance information\/reporting<\/strong><br><strong>Form 146 \u2192 CA Certificate, where applicable<\/strong><br><strong>Form 145 \u2192 Remitter&#8217;s reporting before applicable remittance<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">For genuine cross-border transactions, the strongest protection is a properly documented file in which:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>commercial purpose + invoice + agreement + taxability + DTAA + TDS + TRC\/Form 41 + Form 146 + Form 145 + bank remittance<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">are consistent with each other.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a complete explanation of the framework, readers should also refer to the earlier article&nbsp;<strong>\u201cForm 145, Form 146 &amp; Form 41 for Foreign Remittance \u2013 New Income Tax Rules, DTAA &amp; CA Certificate Explained.\u201d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For scrutiny-related issues, refer to&nbsp;<strong>\u201cForeign Remittance Income Tax Scrutiny 2026 \u2013 Red Flags &amp; Action Plan.\u201d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For professional assistance, internally link&nbsp;<strong>\u201cForm 145 and Form 146 Filing \/ CA Certificate for Foreign Remittance\u201d<\/strong>to your principal service page and&nbsp;<strong>\u201cForm 145 and Form 146 Filing in Delhi\u201d<\/strong>&nbsp;to the dedicated Delhi landing page.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more professional tax updates and explanatory articles, link&nbsp;<strong>\u201cIncome Tax &amp; Regulatory Insights\u201d<\/strong>&nbsp;to your&nbsp;<strong>My Writing<\/strong>&nbsp;section.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Latest guidance on Form 145 and Form 146 Filing under the Income-tax Act, 2025 covering Section 397(3)(d), Section 393 TDS, \u20b95 lakh rule, Form 146 CA certificate, Section 395 and UDIN.\u201d<\/p>\n","protected":false},"author":1,"featured_media":1638,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[392,1508,1506,1507,266,188],"tags":[685,397,1541,1538,1537,1486,1540,1539,64,1501,1503,1504,1505,1536],"class_list":["post-1637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-foreign-remittance","category-form-145-146-filing","category-form-146-filing","category-form-146-user-manual","category-how-to-check-tcs-on-forex-transactions-and-foreign-travel","category-rbi-foreign-remittance-policy","tag-dtaa","tag-foreign-remittance","tag-foreign-remittance-ca-delhi","tag-form-145-and-form-146-filing","tag-form-145-filing","tag-form-146-ca-certificate","tag-form-146-filing","tag-form-15ca-15cb-2","tag-nri-taxation","tag-nro-repatriation","tag-rule-220","tag-section-393","tag-section-395","tag-section-397"],"_links":{"self":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/comments?post=1637"}],"version-history":[{"count":1,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1637\/revisions"}],"predecessor-version":[{"id":1639,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1637\/revisions\/1639"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media\/1638"}],"wp:attachment":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media?parent=1637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/categories?post=1637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/tags?post=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}