list of nature of remittance in form 145 and 146 of Income Tax Rules 2026 for Payment to NRI

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)

list of nature of remittance in form 144 of Income Tax Rules 2026 (TDS Return of payment to NRI)

Sl. No. Nature of Remittance
1 Winnings from lottery or cross word puzzle, card game, gambling or betting of any form etc
2 Winnings from online games
3 Winnings from horse race
4 Payments to non-resident Sportsmen or entertainer/Sport Associations or institution
5 Interest income
6 Dividend income referred to in the in the section 207(1) [Table: Sl. No.1]
7 Dividend income referred to in the section 207(1) [Table: Sl. No.2]
8 Income by way of renting or leasing or letting out any real estate asset
9 Investment income
10 Long term capital gains referred to in section 214 [Table: Sl. No. 2] or 197(1)
11 Long term capital gains referred to in section 198 exceeding one lakh twenty-five thousand rupees,
12 Long term capital gains referred to in section 214 [Table: Sl. No. 1]
13 Short term capital gains referred to in section 196
14 Short term capital gains (not being short term capital gains referred to in section 196)
15 Commission
16 Fee for technical services/ included services
17 Royalty

18 Cash withdrawal
19 Other income

Related Post

Form 144 Income Tax Rules 2026 Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………June/September/December/March) ……………. (Tax Year)

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

How to File Form 145 Income Tax for Payment to NRI

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

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