Form No 145 Income Tax Act 2025 Download
Information to be furnished for payments to a non-resident not being a company, or to a foreign company
Key Points about Form No 145 Income Tax Act 2025
Form No. 145 under the new Income-tax Rules, 2026, replaces the old Form 15CA. It is a declaration form filed by a remitter (a person making a payment to a non-resident) to furnish information regarding the nature of the foreign remittance and the applicable Tax Deducted at Source (TDS).
Here are the complete details regarding Form 145:
1. Governing Provisions Form 145 is governed by Section 397(3)(d) of the new Income-tax Act, 2025, while the thresholds for filing it are prescribed under Rule 220 of the Income-tax Rules, 2026.
2. Structure of Form 145 The form is divided into four distinct parts based on the taxability and amount of the remittance:
- Part A: To be filed if the remittance is taxable under the Act, or if the aggregate remittance does not exceed ₹5 lakh during the year.
- Part B: To be filed if the remittance is taxable, exceeds ₹5 lakh, and you have obtained a lower/nil withholding certificate from the Assessing Officer under Section 395(1) or 395(2).
- Part C: To be filed if the remittance is taxable, exceeds ₹5 lakh, and you have obtained a Chartered Accountant’s certificate in Form No. 146 (which replaces the old Form 15CB).
- Part D: To be filed if the remittance is not taxable under the Act (excluding specific payments referred to in Rule 220(3)).
3. Key Benefit and Reduced Compliance A major improvement in the new framework is the elimination of duplicate requirements. If you furnish Part B (meaning you have an AO certificate), you are NOT required to furnish Part C or obtain a CA certificate in Form 146. This significantly reduces the compliance burden and cost for remitters.
4. Transition Rules (April 1, 2026 onwards)
- For any foreign remittances made on or after 1st April, 2026, the new forms (Form 145 and Form 146) must be used.
- If you submitted the old Form 15CA for a remittance made before 31st March 2026, it remains valid as long as the remittance actually took place on or before the date mentioned in the form.
- If a remittance is made in April 2026 for a liability that accrued earlier (e.g., February 2026), the procedural requirement of filing Form 145 follows the new 2025 Act, but the taxability of the underlying income will still be governed by the 1961 Act for the year of accrual.
Download Form No 145 Income Tax Act 2025 Download
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