Applicability
Whether the remittance needs a declaration only, or a CA certificate as well.
All taxation services
Taxation
Form 15CA and 15CB
Before money is sent abroad, banks ask for the remitter's declaration and, in many cases, a Chartered Accountant's certificate. Under the Income-tax Rules, 2026 these are Form 145 (earlier 15CA) and Form 146 (earlier 15CB). FinAura checks the tax position and treaty relief, an associate practising Chartered Accountant we coordinate with certifies Form 146, and Form 145 is filed for the bank.
- Certified by associate practising CAs
- Treaty position checked
- Bangalore and across India
What is covered
What We Handle for Each Remittance
Tax checked, certificate signed, declaration filed.
Tax check
Whether the payment is taxable in India, and at what rate.
Treaty position
Treaty relief applied where the documents support it.
Form 146 (15CB)
The accountant's certificate, signed by an associate practising Chartered Accountant.
Form 145 (15CA)
The remitter's declaration filed online for the bank.
Quick turnaround
Prepared quickly once documents are in, so payments are not held up.
How the month runs
How a Remittance Is Cleared
Four steps from invoice to bank.
Step 1
Documents
- Invoice and contract
- Payee details
- Residency certificate
Step 2
Check
- Taxability
- Treaty rate
- TDS deducted
Step 3
Certify
- Form 146 signed
- Form 145 filed
- Copies shared
Step 4
Remit
- Bank submission
- Records kept
- TDS statement
Your part
What We Need From You
- 01Invoice and contract with the payee
- 02Payee's tax residency certificate and declaration
- 03Bank's remittance requirements
Our part
What You Get
- The tax position on the payment
- Form 146 certified by a practising CA
- Form 145 filed
- Documents ready for the bank
A common question
What happened to Forms 15CA and 15CB?
Under the Income-tax Rules, 2026, Form 15CA is now Form 145 and Form 15CB is now Form 146, for remittances from 1 April 2026. Banks may still use the old names.
The purpose is unchanged: to show the department that tax on a payment to a non-resident has been considered and, where due, deducted.
See international taxForm 145Declaration for the bank
Form 146CA's certificate
Tax checkTaxable or not, and at what rate
Who it is for
Who Sends Money Abroad With Us
Businesses paying foreign vendors
Software, services, royalties and fees.
Importers
Where banks ask for the declaration.
NRIs repatriating money
Property sale or savings sent abroad.
Indian subsidiaries
Payments to the parent company.
The rules, in plain English
What the Law Says
Income-tax Act, 2025
In force from 1 April 2026
Income earned up to 31 March 2026 is still assessed under the Income-tax Act, 1961. From 1 April 2026 the 2025 Act applies, with a single 'tax year', renumbered sections and new form numbers under the Income-tax Rules, 2026.
Official source: incometax.gov.inIncome-tax Rules, 2026
Forms 145 and 146
Payments to non-residents are reported in the remitter's declaration (Form 145, earlier 15CA), with a Chartered Accountant's certificate (Form 146, earlier 15CB) where required.
Official source: incometax.gov.inIncome-tax law
Tax on payments to non-residents
Tax is deducted on taxable payments to non-residents at the rate under Indian law or the treaty, whichever is more beneficial and supported.
Official source: incometax.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
Forms 15CA and 15CB Questions, Answered
What are Form 145 and Form 146?
Form 145 is the remitter's declaration (earlier Form 15CA). Form 146 is the Chartered Accountant's certificate (earlier Form 15CB). Both apply under the Income-tax Rules, 2026.
Is a CA certificate always needed?
No. It depends on the nature and amount of the payment and whether it is taxable. Some remittances need no forms at all; we check which category yours falls in.
Who signs Form 146?
A practising Chartered Accountant. We prepare it, and an associate practising Chartered Accountant we coordinate with certifies and signs it.
How quickly can it be done?
Usually within a short time of receiving the invoice, contract and the payee's documents.
Often Taken Together
All 16 Taxation services01TaxationInternational Tax and DTAA AdviceTax treatment of cross-border income, payments and structures, using the relevant tax treaty where it helps.02TaxationTDS and TCS ComplianceDeductions checked at source, challans paid, quarterly returns filed and certificates issued to your vendors and employees.03TaxationNRI TaxationReturns, residential status, rental and capital gains computations and repatriation paperwork for non-resident Indians.04Tax & ComplianceROC & Corporate ComplianceAnnual ROC filings, director KYC, event-based filings and LLP to company conversion.05Accounting & FinanceFinance OperationsReconciliations, payables, receivables and a predictable month-end close.