Skip to content
Got a notice? Emergency response

Sending money out of India

Which Part of Form 145 does my remittance need?

Before your bank wires money from India to UAE it needs Form 145 (formerly Form 15CA) under Rule 220 of the Income-tax Rules, 2026. Some remittances also need Form 146 (formerly Form 15CB) from a chartered accountant first. A remittance made through 31 March 2026 was still Form 15CA and Form 15CB under Rule 37BB. Three questions settle which Part applies now.

What kind of remittance is this?Sale proceeds and most income are chargeable even where the tax works out at nil
Your taxable remittances this tax year, added upThe whole tax year, not this one transfer
Do you hold an order from the assessing officer?Section 395(1) or 395(2). Through 31 March 2026: Section 195(2), 195(3), or 197

What you file

Part C of Form 145, with Form 146 first

Chargeable to tax, the payments during the tax year exceed ₹5 lakh, and you do not hold an order under Section 395(1) or 395(2). Part C of Form 145 has to be filed with Form 146 (formerly Form 15CB) from an accountant, and only a chartered accountant can issue that certificate. The certificate comes first, because its number goes into Form 145.

Form 145 (formerly Form 15CA)

Part C

Form 146 (formerly Form 15CB)

Required, from a CA

The order it happens in

  1. 1.Gather the source-of-funds trail: past returns, Form 26AS or the AIS, and the bank statements behind the money.
  2. 2.A CA works out the tax on the payment and issues the certificate, which carries its own acknowledgement number.
  3. 3.You file the declaration on the e-filing portal, quoting that number, and pick the Part above.
  4. 4.Give the bank both acknowledgements. The remittance goes out against them.

Part C needs Form 146 before Form 145 can go in, and only a CA can issue it. We do both together.

Have a CA issue the certificateChat on WhatsApp

What to do with this number

Have a CA file it, certificate included

Part C needs Form 146 (formerly Form 15CB) before Form 145 can be submitted, and only a chartered accountant can issue it.

Check the money is in the right account first

The USD 1 million a year ceiling runs on NRO balances, and the account decides what the bank will release.

Get the rate down before you remit

A TRC and Form 41 with the payer lower the tax the certificate has to account for, which is easier than reclaiming it later.

How this is worked out

  • Form 145 (formerly Form 15CA) is the remitter's information under Rule 220. Form 146 (formerly Form 15CB) is the accountant's certificate under Rule 220(1)(c). Remittances through 31 March 2026 used Form 15CA and Form 15CB under Rule 37BB.
  • The ₹5 lakh test is on the aggregate of payments during the tax year, not on the single transfer. Rule 220 uses ₹5,00,000.
  • Part B needs a certificate or order from the Assessing Officer under Section 395(1) or 395(2). Through 31 March 2026 the corresponding orders were under Section 195(2), Section 195(3), or Section 197. A treaty rate claimed on a TRC and Form 41 alone is not one of those.
  • Rule 220(3) requires no Form 145 where the sum is not chargeable and one of three things is true: an individual remittance with no prior RBI approval, a remittance by an IFSC unit referred to in Section 147(1)(b), or one of the 33 specified purpose codes. This tool asks about the first and the third. It does not decide the IFSC case.
  • Section 271-I provides a penalty of ₹1 lakh for failing to furnish the information or furnishing it inaccurately. It is not automatic, and it is per default, not per rupee.
  • This tells you which Part applies. It does not compute the tax, which is what Form 146 itself has to state.

Checked against the Income-tax Act and Rules on 17 October 2026. An estimate, not advice: your return decides.

Chat on WhatsAppRequest a callback