Forms 145 and 146 (formerly 15CA and 15CB)

The Indian income tax forms attached to a payment to a non-resident or a remittance out of India. Under rule 220 of the Income-tax Rules, 2026, Form 145 is the remitter's information return (the Income Tax Department's FAQ calls it the earlier Form 15CA), filed in Part A, B, C or D depending on the amount and whether the sum is chargeable to tax; Form 146 is the accountant's certificate used with Part C, the counterpart of the old Form 15CB. Whether a remittance from an NRO account needs them depends on whether the sum is chargeable and on the RBI purpose code, so confirm with a Chartered Accountant. Banks and advisers still often say 15CA and 15CB.