30-SECOND ANSWER
Form 145 replaces Form 15CA from 1 April 2026.
It gives the Income Tax Department details of an applicable payment or remittance to a non-resident or foreign company. The correct Part depends mainly on taxability, the yearly amount and the supporting certificate or order.
Before choosing a Part
First identify the source and tax position.
Do not choose a Part only because the money is in an NRO account or because the transfer is above ₹5 lakh. Rent, interest, inheritance and property-sale proceeds can have different tax and FEMA treatment.
The four Parts in simple language
Part AGenerally for an applicable payment that is taxable in India when total such payments during the tax year do not exceed ₹5 lakh.
Part BGenerally for taxable payments above ₹5 lakh when the required certificate or order has been obtained from the Income Tax Officer.
Part CGenerally for taxable payments above ₹5 lakh when a chartered accountant has issued Form 146.
Part DFor an applicable payment that is not taxable in India.
Does every NRO transfer require Form 145?
Not automatically.
The answer depends on who is making the payment, the nature of the remittance, taxability and the exclusions in the Income Tax Rules. The bank may also request source and tax documents for its FEMA checks.
What to keep ready
✓ PAN and remitter/remittee details
✓ Source-of-funds proof
✓ Tax computation and TDS evidence
✓ Bank account and remittance details
✓ Form 146 acknowledgement, if applicable
✓ Income Tax Officer’s certificate/order, if that route is used
✓ Source-of-funds proof
✓ Tax computation and TDS evidence
✓ Bank account and remittance details
✓ Form 146 acknowledgement, if applicable
✓ Income Tax Officer’s certificate/order, if that route is used
Official source
Educational information only. Obtain case-specific tax advice where required. Last reviewed: 4 September 2026.