Before an Indian bank can remit money abroad on your behalf — sale proceeds, NRO balances, or any other payment to a non-resident — it needs proof that Indian tax on that money has been accounted for. Two forms did that job under the 1961 Act: Form 15CA and Form 15CB.
Under the Income-tax Rules 2026 that came with the Income-tax Act, 2025, those same forms carry new numbers. What was Form 15CA is now Form 145, and what was Form 15CB is now Form 146. The purpose hasn’t changed, only the label — older guides and even some bank staff may still call them by their 1961-Act names, so it helps to know both.
What each one is
- Form 145 (was Form 15CA) is information about the remittance that you file yourself, online, before the transfer — what the money is, how much, and the basis on which tax has (or hasn’t) been deducted.
- Form 146 (was Form 15CB) is a certificate a chartered accountant signs, confirming the tax position and the rate of deduction, if any. It backs up what’s declared on the first form.
When you need the CA’s certificate
Not every remittance needs a CA’s sign-off. If the money is taxable in India, a certificate under Form 146 is needed once the amount you’re sending in the tax year, in aggregate, goes above ₹5 lakh, unless you already have a lower- or nil-deduction certificate or order from the tax officer, which takes its place. Below that, the simpler information-only filing can be enough, depending on the nature of the payment — check with your bank, since requirements can differ by transaction type.
Why it matters
Where these forms are needed, your bank won’t send the money until it has them, so leaving them until the day you want to move money is a common cause of delay when repatriating from an NRO account. Line up your chartered accountant before you need the money moved, not after.
Both forms are filed online, through the income-tax e-filing portal, not through your bank directly — but your bank still needs to see the filed acknowledgment before it will process the transfer. Keep a copy of both alongside your bank’s own remittance paperwork; it’s the first thing they’ll ask for if the transfer is queried.
Also called: Form 15CA, Form 15CB
See also
Where it matters
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