How to File Form 146 Income Tax on Income Tax Portal ! CA Certificate for NRI Payment
Here is the detailed video on How to File Form 146 Income Tax on Income Tax Portal ! CA Certificate for NRI Payment . Form No 146 Income Tax Rules 2026 Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company
1. Summary
This video provides a comprehensive, step-by-step guide for Chartered Accountants (CAs) on how to file Form 146 on the Income Tax Portal. Form 146 is a mandatory CA certificate required for making payments exceeding ₹5 lakh to Non-Resident Indians (NRIs).
Key highlights include:
Prerequisites: The CA must log in using their “Authorized Representative” credentials and ensure the client has assigned them Form 146.
Filing Modes: Options for both online filing and offline utility (JSON upload) for the Assessment Year 2026-27. [01:31]
Data Entry: Detailed instructions on filling the four main sections:
Remitter Details: Information of the person sending money. [02:45]
Recipient (NRI) Details: Including Tax Identification Number (TIN) or passport details and country of residence. [03:23]
Remittance Particulars: Currency details, exchange rates, and bank BSR codes. [04:49]
Taxability & DTAA: Determining tax liability under the Income Tax Act vs. Double Taxation Avoidance Agreement (DTAA) and handling Capital Gains. [07:12]
Verification: The process of signing the form using a Digital Signature Certificate (DSC) and the critical requirement of updating the UDIN to make the form valid. [10:45]
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