file Form 145 & 146 (formerly 15CA & 15CB) in 30 minutes.

1. Is the payment taxable in India?

No: go to question 2. Yes: go to question 3.

2. Not taxable: is it an individual's LRS remittance, a remittance by an IFSC unit, or a payment whose RBI purpose code is on the exempt list?

Yes: you need neither Form 145 nor Form 146. No: file Form 145 Part D. The rules don't require a CA certificate, though your bank may still ask for one.

3. Taxable: do your taxable remittances this tax year add up to more than ₹5,00,000?

No: file Form 145 Part A. You don't need Form 146. Yes: file Form 145 Part C, backed by a Form 146 certificate from a CA. The exception: if you hold a certificate or order from the Assessing Officer (section 395), file Part B instead, without Form 146.

Which remittances don't need Form 145 or Form 146?

Rule 220 of the Income Tax Rules, 2026 exempts three kinds: payments by an individual under the Liberalised Remittance Scheme (LRS), remittances by a unit in an International Financial Services Centre (IFSC), and payments whose RBI purpose code is on the specified exempt list. These exemptions apply only where the payment is not taxable in India. The purpose-code list includes many import, investment, travel and personal remittances. Payments for software, services, consulting or royalties are generally not on it. Your bank assigns the purpose code, so confirm it with them first. More: Do I need Form 15CA and 15CB?

I pay the same overseas vendor every month. Do I need Form 145 and Form 146 each time?

Yes. Form 145 is filed for each remittance, and there is no annual or consolidated filing. Form 146 certifies one specific payment, so each remittance that needs it gets a fresh certificate. Shunya's ₹2,999 fee is per remittance. If you keep your agreement and the vendor's Tax Residency Certificate on file, each repeat filing goes faster. More: Form 15CB fees and what recurring remitters should arrange

Do NRIs need Form 145 and Form 146 to move money from an NRO to an NRE account?

Usually, yes. Moving money from NRO to NRE counts as repatriation, so banks generally ask for Form 145 and a CA certificate in Form 146 confirming that tax on the money has been paid. RBI allows repatriation of up to USD 1 million per financial year from NRO balances. Keep your ITRs and proof of where the money came from (rent, property sale, deposits) ready. More: NRO to NRE transfer and Form 15CA

Is Form 15CA now called Form 145? Is Form 15CB now Form 146?

Yes. Effective 1 April 2026, under the Income Tax Act, 2025, Form 15CA has been replaced by Form 145 and Form 15CB has been replaced by Form 146 (Section 395, Rule 220 of the Income Tax Rules 2026). The ₹5 lakh threshold, the filing sequence, and the underlying requirement are unchanged — only the form numbers and governing act have changed. Read the full breakdown →

What is Form 15CA?

Form 15CA — now Form 145 — is a declaration filed by the remitter (the person sending money abroad) to certify that applicable taxes have been deducted or that the payment is not taxable under the Income Tax Act. It must be submitted online on the Income Tax portal before the remittance.

What is Form 15CB?

Form 15CB — now Form 146 — is a certificate issued by a Chartered Accountant confirming that the remittance is compliant with the relevant provisions of the Income Tax Act and DTAA (Double Tax Avoidance Agreement). It is required when the remittance amount exceeds ₹5 lakh.

When do I need both 15CA and 15CB?

You need both when making foreign payments exceeding ₹5 lakh that are taxable in India and are not covered under an exemption. The CA issues 15CB (Form 146) first, and then 15CA (Form 145) is filed on the IT portal referencing it.

How long does it take?

Once you share the required documents, we deliver the Form 15CB (146) certificate and file Form 15CA (145) within 30 minutes. For urgent same-day needs, WhatsApp us directly on +91 93269 18797.