Form No 146 Income Tax PDF Download
Relavant Rules of Income Tax Rules 2026 for Form No 140 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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