{"id":994,"date":"2026-04-21T07:53:41","date_gmt":"2026-04-21T07:53:41","guid":{"rendered":"https:\/\/www.mylegalbusiness.com\/blog\/?p=994"},"modified":"2026-04-21T08:28:28","modified_gmt":"2026-04-21T08:28:28","slug":"form-145-and-146-replace-15-ca-and-15-cb-from-april-2026","status":"publish","type":"post","link":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/","title":{"rendered":"Form 145 and 146 Replace 15 CA and 15 CB from April 2026"},"content":{"rendered":"\n<p>The Income Tax Department is changing the way people report foreign money transfers starting in April 2026. They are using forms called Form 145 and Form 146 instead of the old Form 15CA and Form 15CB.<\/p>\n\n\n\n<p>This change shows that the government wants to make tax reporting easier to do on computers get rid of work and make sure foreign money transfers are honest and clear.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Existing_Framework_Form_15CA_15CB\" >Existing Framework: Form 15CA &amp; 15CB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Need_for_Reform_in_Foreign_Remittance_Compliance\" >Need for Reform in Foreign Remittance Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Introduction_of_Form_145_Form_146\" >Introduction of Form 145 &amp; Form 146<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Form_145_%E2%80%93_Statement_of_Foreign_Remittance\" >Form 145 &#8211; Statement of Foreign Remittance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Form_146_%E2%80%93_Chartered_Accountant_Certificate\" >Form 146 &#8211; Chartered Accountant Certificate<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Key_Features_of_the_New_Forms\" >Key Features of the New Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Comparative_Analysis_Old_vs_New_System\" >Comparative Analysis: Old vs New System<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Applicability_Scope\" >Applicability &amp; Scope<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Not_Applicable_When\" >Not Applicable When:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Situations_Where_Form_145_is_Required\" >Situations Where Form 145 is Required<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Requirement_of_Form_146_CA_Certificate\" >Requirement of Form 146 (CA Certificate)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Step-by-Step_Filing_Procedure\" >Step-by-Step Filing Procedure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Documentation_Reporting_Requirements\" >Documentation &amp; Reporting Requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#12_Key_Compliance_Considerations\" >12. Key Compliance Considerations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#13_Impact_on_Businesses_Professionals\" >13. Impact on Businesses &amp; Professionals<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#For_Businesses\" >For Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#For_Chartered_Accountants\" >For Chartered Accountants<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#14_Penalty_Consequences_of_Non-Compliance\" >14. Penalty &amp; Consequences of Non-Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Practical_Illustrations\" >Practical Illustrations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Existing_Framework_Form_15CA_15CB\"><\/span>Existing Framework: Form 15CA &amp; 15CB<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Under the system:<\/strong><\/p>\n\n\n\n<p>\u2022 Form 15CA was a self-declaration that the person making the payment had to file<\/p>\n\n\n\n<p>\u2022 Form 15CB was a certificate that a Chartered Accountant had to issue<\/p>\n\n\n\n<p>These forms made sure that the person making the payment followed Section 195 of the Income-tax Act, 1961 which is about Tax Deducted at Source (TDS), on payments made to people who do not live in India.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Need_for_Reform_in_Foreign_Remittance_Compliance\"><\/span>Need for Reform in Foreign Remittance Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Over time, several challenges emerged:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Duplication of information between forms<\/li>\n\n\n\n<li>Manual intervention and dependency on professionals<\/li>\n\n\n\n<li>Lack of real-time validation<\/li>\n\n\n\n<li>Increased compliance burden for businesses<\/li>\n\n\n\n<li>Limited integration with banking and tax systems<\/li>\n<\/ul>\n\n\n\n<p>To address these issues, a more robust, technology-driven framework was introduced.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Introduction_of_Form_145_Form_146\"><\/span>Introduction of Form 145 &amp; Form 146<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_145_%E2%80%93_Statement_of_Foreign_Remittance\"><\/span>Form 145 &#8211; Statement of Foreign Remittance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To be filed by the remitter<\/li>\n\n\n\n<li>Captures complete details of the transaction<\/li>\n\n\n\n<li>Integrated with income tax systems for validation<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Form_146_%E2%80%93_Chartered_Accountant_Certificate\"><\/span>Form 146 &#8211; Chartered Accountant Certificate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issued by a practicing CA<\/li>\n\n\n\n<li>Certifies taxability, TDS applicability, and DTAA benefits<\/li>\n\n\n\n<li>Replaces Form 15CB with enhanced reporting standards<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Features_of_the_New_Forms\"><\/span>Key Features of the New Forms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fully online and system-driven filing<\/li>\n\n\n\n<li>Pre-filled data from income tax records<\/li>\n\n\n\n<li>Automated error checks and validation<\/li>\n\n\n\n<li>Improved tracking of foreign remittances<\/li>\n\n\n\n<li>Better alignment with global tax compliance standards<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Comparative_Analysis_Old_vs_New_System\"><\/span>Comparative Analysis: Old vs New System<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Basis<\/strong><\/td><td><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form 15CA\/15CB<\/strong><\/td><td><strong>Form 145\/146<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Nature<\/td><td>Partially manual<\/td><td>Fully digital<\/td><\/tr><tr><td>Data Entry<\/td><td>Repetitive<\/td><td>Streamlined &amp; pre-filled<\/td><\/tr><tr><td>Validation<\/td><td>Limited<\/td><td>Automated system checks<\/td><\/tr><tr><td>Integration<\/td><td>Standalone<\/td><td>Integrated with IT portal<\/td><\/tr><tr><td>Compliance Burden<\/td><td>Higher<\/td><td>Reduced<\/td><\/tr><tr><td>Transparency<\/td><td>Moderate<\/td><td>High<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability_Scope\"><\/span>Applicability &amp; Scope<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form 145 &amp; 146 are applicable in cases of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Payments made to non-residents<\/li>\n\n\n\n<li>Remittances outside India<\/li>\n\n\n\n<li>Transactions chargeable to tax under Indian law<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Not_Applicable_When\"><\/span>Not Applicable When:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remittance is not taxable<\/li>\n\n\n\n<li>Covered under specified exemption categories<\/li>\n\n\n\n<li>Listed in RBI\u2019s exempt remittance list<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Situations_Where_Form_145_is_Required\"><\/span>Situations Where Form 145 is Required<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Form 145 is required:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Before initiating foreign remittance<\/li>\n\n\n\n<li>For both taxable and certain non-taxable payments<\/li>\n\n\n\n<li>In all cases where reporting is mandated under tax rules<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Requirement_of_Form_146_CA_Certificate\"><\/span>Requirement of Form 146 (CA Certificate)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Form 146 becomes mandatory in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cases involving taxability determination<\/li>\n\n\n\n<li>Where DTAA benefits are claimed<\/li>\n\n\n\n<li>Complex or high-value transactions<\/li>\n\n\n\n<li>Situations requiring professional certification<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step-by-Step_Filing_Procedure\"><\/span>Step-by-Step Filing Procedure<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Login to Income Tax e-Filing Portal<\/li>\n\n\n\n<li>Navigate to e-File \u2192 Foreign Remittance Compliance<\/li>\n\n\n\n<li>Select Form 145<\/li>\n\n\n\n<li>Enter remittance details (payer, payee, nature, amount)<\/li>\n\n\n\n<li>Upload Form 146 (if applicable)<\/li>\n\n\n\n<li>Validate details through system checks<\/li>\n\n\n\n<li>Submit using DSC\/EVC<\/li>\n\n\n\n<li>Generate acknowledgment for records<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documentation_Reporting_Requirements\"><\/span>Documentation &amp; Reporting Requirements<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PAN of remitter<\/li>\n\n\n\n<li>Details of non-resident payee<\/li>\n\n\n\n<li>Nature and purpose of remittance<\/li>\n\n\n\n<li>Invoice \/ Agreement copy<\/li>\n\n\n\n<li>Tax Residency Certificate (TRC)<\/li>\n\n\n\n<li>DTAA working (if applicable)<\/li>\n\n\n\n<li>TDS calculation sheet<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"12_Key_Compliance_Considerations\"><\/span>12. Key Compliance Considerations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Correct classification of remittance nature is critical<\/li>\n\n\n\n<li>Ensure accurate TDS deduction under Section 195<\/li>\n\n\n\n<li>Maintain proper documentation for scrutiny<\/li>\n\n\n\n<li>Reconcile remittance details with books of accounts<\/li>\n\n\n\n<li>Keep CA certification aligned with actual transaction<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"13_Impact_on_Businesses_Professionals\"><\/span>13. Impact on Businesses &amp; Professionals<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Businesses\"><\/span>For Businesses<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reduced compliance complexity<\/li>\n\n\n\n<li>Faster processing of remittances<\/li>\n\n\n\n<li>Lower chances of rejection<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"For_Chartered_Accountants\"><\/span>For Chartered Accountants<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increased accountability<\/li>\n\n\n\n<li>More detailed certification responsibility<\/li>\n\n\n\n<li>Greater reliance on professional judgment<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"14_Penalty_Consequences_of_Non-Compliance\"><\/span>14. Penalty &amp; Consequences of Non-Compliance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Non-compliance may lead to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Penalty under the Income-tax Act<\/li>\n\n\n\n<li>Disallowance of expenditure under Section 40(a)(i)<\/li>\n\n\n\n<li>Delay or rejection of remittance by banks<\/li>\n\n\n\n<li>Departmental notices and scrutiny<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Illustrations\"><\/span>Practical Illustrations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Case 1: Payment for Technical Services (USA)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxable under Indian law<\/li>\n\n\n\n<li>Requires TDS deduction<\/li>\n\n\n\n<li>Form 145 + Form 146 mandatory<\/li>\n<\/ul>\n\n\n\n<p><strong>Case 2: Import of Goods<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Generally, not taxable<\/li>\n\n\n\n<li>Form 145 required (subject to reporting rules)<\/li>\n\n\n\n<li>Form 146 may not be required<\/li>\n<\/ul>\n\n\n\n<p><strong>Case 3: Royalty Payment with DTAA Benefit<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lower tax rate claimed<\/li>\n\n\n\n<li>Form 146 mandatory for certification<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The introduction of Form 145 and Form 146 is a change for foreign remittances in India. This change means that foreign remittances in India will now be handled in a transparent and efficient way.<\/p>\n\n\n\n<p>Foreign remittances in India will really benefit from this system. Businesses need to get ready for this system of foreign remittances in India by doing a few things. They need to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Make sure they have all the documents for foreign remittances in India<\/li>\n\n\n\n<li>Get the tax right for foreign remittances in India<\/li>\n<\/ul>\n\n\n\n<p>\u2022 Work closely with professionals who know about foreign remittances, in India<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Q1. From when are Form 145 &amp; 146 applicable?<\/strong><\/p>\n\n\n\n<p>From April 2026 onwards.<\/p>\n\n\n\n<p><strong>Q2. Are Form 15CA and 15CB still valid?<\/strong><\/p>\n\n\n\n<p>No, they have been replaced by Form 145 and Form 146.<\/p>\n\n\n\n<p><strong>Q3. Is Form 146 required in every case?<\/strong><\/p>\n\n\n\n<p>No, only where certification is required.<\/p>\n\n\n\n<p><strong>Q4. Who files Form 145?<\/strong><\/p>\n\n\n\n<p>The remitter (payer making foreign payment).<\/p>\n\n\n\n<p><strong>Q5. Can remittance be made without filing Form 145?<\/strong><\/p>\n\n\n\n<p>No, banks may not process such transactions.<\/p>\n\n\n\n<p><strong>Q6. What is the role of a Chartered Accountant?<\/strong><\/p>\n\n\n\n<p>To certify taxability, TDS applicability, and DTAA claims via Form 146.<\/p>\n\n\n\n<p><strong>Q7. Is there any penalty for wrong filing?<\/strong><\/p>\n\n\n\n<p>Yes, penalties and disallowances may apply.<\/p>\n\n\n\n<p><strong>Q8. Are exempt transactions also required to be reported?<\/strong><\/p>\n\n\n\n<p>Certain exempt transactions may still require reporting under Form 145.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-pale-cyan-blue-background-color has-background is-layout-flow wp-block-quote-is-layout-flow\">\n<p>ALSO READ<\/p>\n<\/blockquote>\n\n\n\n<p><a href=\"https:\/\/www.mylegalbusiness.com\/blog\/mca-streamlines-email-id-update-process-for-companies-and-llps\/\"><strong>MCA Streamlines Email ID Update Process for Companies and LLPs on MCA21 Portal<\/strong><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mylegalbusiness.com\/blog\/user-affidavit-in-trademarks\/\"><strong>The \u2018User Affidavit\u2019 in Trademarks: Why \u2018Proposed to be Used\u2019 Is a Risky Bet<\/strong><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mylegalbusiness.com\/blog\/5-clauses-that-prevent-founder-fallout\/\"><strong>Drafting a Founders\u2019 Agreement: 5 Clauses That Prevent \u201cFounder Fallout\u201d<\/strong><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mylegalbusiness.com\/blog\/crowdfunding-rules-for-ngos-in-india\/\"><strong>Crowdfunding Rules for NGOS in India<\/strong><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mylegalbusiness.com\/blog\/section-8-company-tax-benefits-in-india\/\"><strong>Section 8 Company Tax Benefits in India Guide<\/strong><\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mylegalbusiness.com\/blog\/top-6-non-compliance-risks-for-section-8-companies\/\"><strong>Top 6 Non-Compliance Risks for Section 8 Companies<\/strong><\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Income Tax Department is changing the way people report foreign money transfers starting in April 2026. They are using forms called [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":997,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[],"class_list":["post-994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-companies-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Form 145 and 146 Replace 15 CA and 15 CB from April 2026<\/title>\n<meta name=\"description\" content=\"New update: Forms 145 and 146 replace 15CA\/15CB from April 2026- know compliance changes and filing procedure.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Form 145 and 146 Replace 15 CA and 15 CB from April 2026\" \/>\n<meta property=\"og:description\" content=\"New update: Forms 145 and 146 replace 15CA\/15CB from April 2026- know compliance changes and filing procedure.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-21T07:53:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-21T08:28:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"960\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"CS Vanshika Aggarwal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CS Vanshika Aggarwal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/\",\"url\":\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/\",\"name\":\"Form 145 and 146 Replace 15 CA and 15 CB from April 2026\",\"isPartOf\":{\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg\",\"datePublished\":\"2026-04-21T07:53:41+00:00\",\"dateModified\":\"2026-04-21T08:28:28+00:00\",\"author\":{\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/#\/schema\/person\/8408f848bf8b43462982ef2caa8de299\"},\"description\":\"New update: Forms 145 and 146 replace 15CA\/15CB from April 2026- know compliance changes and filing procedure.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#primaryimage\",\"url\":\"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg\",\"contentUrl\":\"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg\",\"width\":960,\"height\":540,\"caption\":\"Form 145 and 146 Replace 15 CA and 15 CB from April 2026\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.mylegalbusiness.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Form 145 and 146 Replace 15 CA and 15 CB from April 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/#website\",\"url\":\"https:\/\/www.mylegalbusiness.com\/blog\/\",\"name\":\"mylegalbusiness\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.mylegalbusiness.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/#\/schema\/person\/8408f848bf8b43462982ef2caa8de299\",\"name\":\"CS Vanshika Aggarwal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.mylegalbusiness.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/625c0b53d61e6009852be29ce2775532766247490ee6334923009b14b905807e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/625c0b53d61e6009852be29ce2775532766247490ee6334923009b14b905807e?s=96&d=mm&r=g\",\"caption\":\"CS Vanshika Aggarwal\"},\"sameAs\":[\"https:\/\/www.mylegalbusiness.com\/\"],\"url\":\"https:\/\/www.mylegalbusiness.com\/blog\/author\/csvanshika\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Form 145 and 146 Replace 15 CA and 15 CB from April 2026","description":"New update: Forms 145 and 146 replace 15CA\/15CB from April 2026- know compliance changes and filing procedure.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/","og_locale":"en_US","og_type":"article","og_title":"Form 145 and 146 Replace 15 CA and 15 CB from April 2026","og_description":"New update: Forms 145 and 146 replace 15CA\/15CB from April 2026- know compliance changes and filing procedure.","og_url":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/","article_published_time":"2026-04-21T07:53:41+00:00","article_modified_time":"2026-04-21T08:28:28+00:00","og_image":[{"width":960,"height":540,"url":"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg","type":"image\/jpeg"}],"author":"CS Vanshika Aggarwal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CS Vanshika Aggarwal","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/","url":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/","name":"Form 145 and 146 Replace 15 CA and 15 CB from April 2026","isPartOf":{"@id":"https:\/\/www.mylegalbusiness.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#primaryimage"},"image":{"@id":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg","datePublished":"2026-04-21T07:53:41+00:00","dateModified":"2026-04-21T08:28:28+00:00","author":{"@id":"https:\/\/www.mylegalbusiness.com\/blog\/#\/schema\/person\/8408f848bf8b43462982ef2caa8de299"},"description":"New update: Forms 145 and 146 replace 15CA\/15CB from April 2026- know compliance changes and filing procedure.","breadcrumb":{"@id":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#primaryimage","url":"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg","contentUrl":"https:\/\/www.mylegalbusiness.com\/blog\/wp-content\/uploads\/2026\/04\/Form-145-and-146-Replace-15-CA-and-15-CB-from-April-2026.jpg","width":960,"height":540,"caption":"Form 145 and 146 Replace 15 CA and 15 CB from April 2026"},{"@type":"BreadcrumbList","@id":"https:\/\/www.mylegalbusiness.com\/blog\/form-145-and-146-replace-15-ca-and-15-cb-from-april-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.mylegalbusiness.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Form 145 and 146 Replace 15 CA and 15 CB from April 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.mylegalbusiness.com\/blog\/#website","url":"https:\/\/www.mylegalbusiness.com\/blog\/","name":"mylegalbusiness","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mylegalbusiness.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.mylegalbusiness.com\/blog\/#\/schema\/person\/8408f848bf8b43462982ef2caa8de299","name":"CS Vanshika Aggarwal","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.mylegalbusiness.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/625c0b53d61e6009852be29ce2775532766247490ee6334923009b14b905807e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/625c0b53d61e6009852be29ce2775532766247490ee6334923009b14b905807e?s=96&d=mm&r=g","caption":"CS Vanshika Aggarwal"},"sameAs":["https:\/\/www.mylegalbusiness.com\/"],"url":"https:\/\/www.mylegalbusiness.com\/blog\/author\/csvanshika\/"}]}},"_links":{"self":[{"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/posts\/994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/comments?post=994"}],"version-history":[{"count":2,"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/posts\/994\/revisions"}],"predecessor-version":[{"id":999,"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/posts\/994\/revisions\/999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/media\/997"}],"wp:attachment":[{"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/media?parent=994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/categories?post=994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mylegalbusiness.com\/blog\/wp-json\/wp\/v2\/tags?post=994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}