Form No 146 Income Tax PDF Download
Form No 146 Income Tax PDF Download
FORM NO. 146
[See rule 220(1)(c)]
Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company
Relavant Rules of Income Tax Rules 2026 for Form No 146 Income Tax
FORM NO. 146 is covered in rule 220(1)(c) for Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company
Key Points about Form No 146 Income Tax
Form No. 146 under the new Income-tax Rules, 2026 is the direct replacement for the old Form 15CB.
Here are the key points regarding Form No. 146:
- Purpose: It is a certificate issued by a Chartered Accountant certifying the nature of a foreign remittance, the applicable provisions of the Double Taxation Avoidance Agreement (DTAA), and the required Tax Deducted at Source (TDS) rate.
- Governing Law: The form is governed by Section 397(3)(d) of the Income-tax Act, 2025, while the monetary thresholds for filing it are prescribed under Rule 220 of the Income-tax Rules, 2026.
- When it is Required: You must obtain and file Form No. 146 for any foreign remittance made on or after April 1, 2026, if the remittance is taxable under the Act and the amount exceeds ₹5 lakh. When you obtain Form 146, you must report it under Part C of the companion Form No. 145.
- When it is NOT Required (Reduced Compliance): Under the new framework, if you have already obtained a lower or nil withholding certificate from the Assessing Officer (under Section 395(1) or 395(2)), you are not required to obtain a CA certificate in Form No. 146. This change significantly reduces the compliance burden and costs for remitters.
- New UDIN Feature: Form 146 now mandates the use of a Unique Document Identification Number (UDIN). This allows for real-time verification through the Institute of Chartered Accountants of India (ICAI) API, ensuring the authenticity of the CA’s certificate and preventing fraud.
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How to Fill Form 146 Income Tax on Income Tax Portal
Instructions to fill Form No 146 Income Tax
Notes:
1. In case of individual, the first, middle and last name shall be provided in full without. In any other case also,
name shall be provided in full.
2. The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/ Block/Sector, iv.
PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.
3. Fill ‗person‘ status as (i) Individual (ii) Hindu undivided family (iii) Company (iv) Firm (v) Association of
persons, whether incorporated or not (vi) Body of individuals, whether incorporated or not (vii) Local
Authority (viii) Artificial Juridical Person (ix) Government (x) Trust
4. Fill ‗residential status‘ as (i) Resident (ii) Non-resident (iii) Resident but not ordinarily resident.
5. In case of non-availability of PAN, provisions of section 397(2) shall be applicable.
6. Tax Identification Number of the remittee in the country or specified territory of his residence and in case no
such number is available, then a unique number on the basis of which the remittee is identified by the Government of that country or the specified territory of which he claims to be a resident.
7. Please select anyone from the followings for nature of remittance
S. No. Nature of Remittances
1 Advertisement Fee
2 AMC Charges
3 Architectural Services
4 Bandwidth Charges
5 Brokerage Charges
6 Business Income Other Than That Covered by Categories Above
7 Cargo Handling Services Inspection & Logistics Services
8 Cellular Roaming Charges
9 Charter Hire Charges (Shipping)
10 Clearing & Forwarding Charges
11 Commission
12 Communication Charges
13 Consulting Services
14 Designing Fee
15 Directors Fees
16 Dividend
17 Drilling
18 Engineering Services
19 Equipment Rental Charges
20 Fabrication Services
21 Fees for Technical Services/ Fees For Included Services
22 Freight Charges
23 Income from Immoveable Property
24 Income from Shipping, Inland Waterways Or Air Transport
25 Installation & Commissioning Services
26 Insurance Commissions
27 Interest Payment
28 Investment Income
29 Lease Payment
30 Licensing Fee
31 Long Term Capital Gains
32 Membership Fee
33 Mobile station Charges
34 Payments for Software Bundled with Hardware
35 Payments to Professors, Teachers or Research Scholars
36 Payments to Sports Person & Artists
37 Payments to Students Or Business Apprentice
38 Pensions (Other Than Those Related to Past Employment)
39 Processing Charges
40 Professional Services
41 Purchase of Software
42 R&D Charges
43 Registration Charges
44 Reimbursement of Expenses
45 Repatriation of Surplus Funds
46 Retainership Fees
47 Retention Fees
48 Royalty
49 Sales and Marketing Services
50 Seismic Data Processing
51 Short Term Capital Gains
52 Software Licenses
53 Sponsorship Fees
54 Subscription Fees
55 Supervision Charges
56 Survey Fees
57 Telecasting Services
58 Tender Fees
59 Testing Charges
60 Training
61 Warranty Services
62 Winning from Horse Races.
63 Winning from Lotteries, Crossword Puzzles, Card Games and Other Games of any sort.
64 Consular Receipts
65 Other Income / Other (Not in The Nature of Income)
8. Some of the information in the form would be pre-filled to the extent possible.
9. Amounts to be filled in ₹ unless otherwise provided.
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