How to file Form 145 online on the Income Tax portal?

Last updated 3 August 2026

Full Answer

A finance controller at a Bengaluru SaaS company called her bank in the second week of April 2026 asking where to find “Part C” on the Income Tax portal for a consulting fee due to a Singapore vendor. The officer explained that Form 15CA had been replaced by Form 145 the week before, and the portal had renamed a few screens accordingly. The controller had filed 15CA for three years and needed twenty extra minutes just to locate the equivalent screen. Nothing about the underlying obligation had changed — only the form's name, number, and the wording on a handful of screens.

If you have filed Form 15CA before, filing Form 145 will feel familiar. It sits on the same portal, is triggered by the same event, a payment to a non-resident, and asks for largely the same information. If this is your first foreign remittance, here is what the process actually involves.

Form 145 is filed on the Income Tax e-filing portal at incometax.gov.in, the same portal used for your income tax return and for the old Form 15CA. There is no separate remittance portal and no new website to register on. You log in with your PAN and password, and if you filed 15CA under this login before, your remitter profile and filing history should still be visible.

Once logged in, you navigate to the forms section and search for Form 145 (the equivalent of the old e-File > Income Tax Forms > File Income Tax Forms path, though the exact menu wording may differ on the updated portal). The form opens to a declaration-category selection step. Under the old Form 15CA, this was the choice between Parts A, B, C, and D, based on whether the remittance was below or above Rs 5 lakh and whether it was taxable, exempt, or covered by a DTAA. Form 145 is expected to preserve this same underlying categorisation, since the amount threshold and taxability test carry forward largely unchanged into the Income Tax Act, 2025. Treat the exact new category labels as indicative until you see them on the portal, but budget real time to read each category's description carefully rather than picking the one that looks closest. This is where most filing errors happen. For a step-by-step check, see Form 145 Part A, B, C or D: which one to file.

Before you start the filing, keep the following ready: the invoice or agreement supporting the payment, your PAN, the beneficiary's full name, address, country, and bank account details exactly as they appear on your bank's remittance instruction, the TDS challan details if tax has already been deducted and deposited, and, if your remittance is taxable and above Rs 5 lakh, the Form 146 acknowledgement number from your CA. Form 146 is the successor to Form 15CB, the CA's independent compliance certificate, and just as under the old regime, you cannot complete the equivalent of a taxable Part C filing without it.

Once the category is selected, you fill in the remitter and beneficiary details, the remittance amount in both foreign currency and its rupee equivalent, and the purpose code for the payment. This purpose code should match what you have told your bank on its own forex declaration form; a mismatch between the two is one of the most common reasons banks put a remittance on hold. For taxable remittances, the form will ask for the Form 146 reference before letting you submit, mirroring how Form 15CA would not accept a Part C submission without a valid 15CB number.

After submission, download the acknowledgement. This is the document your bank actually wants to see, along with the Form 146 certificate where one was required. Keep both on file; banks routinely ask for a printed or PDF copy before they release the transfer.

The most common mistakes we see mirror the ones that used to trip up Form 15CA filers: picking the wrong declaration category because the taxability of the payment was not assessed correctly beforehand, entering beneficiary bank details that do not exactly match what was given to the bank, and starting a taxable filing without first lining up the Form 146 acknowledgement, which stalls the submission midway. None of these are difficult to avoid once you know to check for them, but they are exactly why remittances get delayed by a day or two when handled without an experienced hand.

Shunya's CA team files Form 145 on behalf of clients end-to-end — assessing which declaration category applies, preparing the Form 146 certificate where one is needed, and completing the portal filing itself, so you never have to interpret the new screens yourself.

This article is for general information only. For your specific remittance, consult a practicing CA.