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Form 146 Guide: CA Certificates for Foreign Remittances
Form 146 is a certificate needed for some payments sent from India to people or companies abroad.
It helps decide whether the payment is taxable in India and how much tax must be withheld.
It usually applies when the payment is taxable and is more than ₹5 lakh in the tax year.
The taxpayer does not complete the form directly.
Instead, the taxpayer gives the assignment to a Chartered Accountant on the e-filing portal.
The CA checks payment details, tax rules, treaty benefits, and TDS.
The CA then signs and submits the form digitally.
After filing, the taxpayer uses its acknowledgement for the related Form 145 filing.
Form 146 applies to remittances made from 1 April 2026 under the new framework.
Form 146 is a Chartered Accountant’s certificate for certain taxable payments sent to NRIs or foreign companies.
It generally applies when the payment is taxable in India, exceeds ₹5 lakh during the tax year, and no Assessing Officer certificate has been obtained.
Taxpayers must assign Form 146 to a registered Chartered Accountant through the e-filing portal; they do not file it themselves.
The CA reviews the remittance, taxability, DTAA eligibility, TDS liability, and supporting documents before submitting the form using a Digital Signature Certificate.
The Form 146 acknowledgement is used for Form 145, Part C, and each Form 146 can be used only once.
- Who
- Taxpayers sending eligible foreign remittances and the Chartered Accountants assigned to certify them.
- What
- Form 146 is a CA certificate establishing the taxability and TDS liability of certain taxable payments to an NRI or foreign company.
- Where
- Through the Income Tax Department’s e-filing portal.
- When
- For remittances from 1 April 2026 under the new tax framework; Form 145 must be filed before the payment is made.
- Why
- To determine whether the remittance is taxable in India and how much TDS should be deducted.
Key facts
- Threshold
- The payment generally must exceed ₹5 lakh during the tax year.
- Eligible payments
- Certain taxable payments made to an NRI or foreign company.
- Filer
- A Chartered Accountant files Form 146 after the taxpayer assigns it through the e-filing portal.
- CA requirements
- The CA must have active e-filing registration and a registered Digital Signature Certificate.
- Information covered
- Remitter and recipient details, remittance and bank information, taxability, DTAA treatment, TDS, and verification.
- Supporting documents
- Invoices, agreements or contracts, remittance and bank details, and a Tax Residency Certificate when DTAA benefits are claimed.
- Post-filing use
- The acknowledgement number is used for Form 145, Part C; the form is then marked “Consumed”.
Sources
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