Form 145 Filing – Payments to Non-Residents / Foreign Company

Foreign remittances are subject to various tax and regulatory requirements in India. To improve the reporting framework under the Income Tax Act, 2025, the government has introduced Form 145, replacing the earlier Form 15CA. 

Whether you are making payments for professional services, consultancy, royalty, overseas investments, software subscriptions, technical services, or any other eligible foreign remittance, Form 145 helps ensure that the required information is reported to the Income Tax Department before the remittance is processed. 

At Tax Intelligence, we provide complete assistance with Form 145 Online Filing, including applicability review, document verification, coordination for Form 146 (where required), online filing, and end-to-end compliance support.

What is Form 145 under the Income-Tax Act?

Form 145 is an online declaration prescribed under the Income Tax Act, 2025, for reporting specified foreign remittances made to non-residents or foreign entities. It enables the Income Tax Department to monitor international payments and ensure that applicable tax obligations have been fulfilled before the remittance is made.

The form is filed electronically through the income tax portal and is commonly required before authorised dealer banks process eligible outward remittances.

Form 145 replaces the earlier Form 15CA, which was prescribed under the Income-tax Act, 1961. Although the form number has changed, its primary objective of reporting eligible foreign remittances continues under the new law.

Why was Form 145 introduced?

Form 145 was introduced as part of the implementation of the Income Tax Act, 2025, which reorganized and renumbered several statutory forms to create a more structured and simplified compliance framework.

The introduction of Form 145 aims to:

• Align foreign remittance reporting with the Income Tax Act, 2025.
• Simplify statutory form numbering.
• Improve consistency across tax reporting forms.
• Support digital compliance through the Income Tax portal.
• Continue monitoring cross-border transactions effectively.
• Maintain transparency in international financial transactions.

While the form number has changed, taxpayers continue to report eligible foreign remittances in accordance with the applicable tax provisions.

Why Did the Government Replace Form 15CA with Form 145?

The government introduced the Income Tax Act, 2025, to modernize and simplify tax legislation. As part of this transition, several existing forms were renumbered, including Form 15CA, which has now become Form 145.

The replacement was introduced to:

• Standardize statutory form numbering.
• Improve the overall structure of the new income tax act.
• Make tax compliance easier to understand.
• Create uniformity across income tax forms.
• Support future digital compliance initiatives.

It is important to note that the renumbering does not automatically change the objective of the form. Taxpayers making eligible foreign remittances are now required to use Form 145 under the new Act.

 If you are looking for information relating to the earlier law, you may also refer to our guide on Form 15CA and Form 15CB Online Filing.

Who Should File Form 145?

Form 145 may be applicable to:

• Individuals making taxable foreign remittances.
• Resident Indians transferring funds outside India where reporting requirements apply.
• Businesses paying foreign consultants, vendors, or service providers.
• Companies making royalty, technical service, or licensing payments overseas.
• LLPs and partnership firms making eligible international payments.
• Startups investing in or engaging with foreign entities.
• Importers and exporters making taxable overseas payments.
• Any person responsible for making a remittance to a non-resident that is reportable under the Income Tax Act, 2025.

The applicability of Form 145 depends on the nature of the transaction, taxability of the payment, applicable exemptions, and the provisions of the Income Tax Act, 2025.

When is Form 145 Not Required?

Form 145 is not required for every foreign remittance. It may not be applicable where:

• The remittance falls under the list of transactions specifically exempted by the Income Tax Department.
• The payment is not chargeable to tax in India and satisfies the prescribed conditions.
• The remittance qualifies under applicable exemptions provided under the Income Tax Act, 2025.
• Other notified exceptions apply under the relevant rules.

Since the applicability depends on the facts of each transaction, taxpayers should verify their reporting obligations before initiating any foreign remittance.

What is Form 146 and How Does it Relate to Form 145?

Form 146 is the chartered accountant’s certificate prescribed under the Income Tax Act, 2025. It replaces the earlier Form 15CB.

Wherever certification from a chartered accountant is required, Form 146 supports the information furnished in Form 145 by certifying the taxability of the remittance, applicable tax deduction, and compliance with the provisions of the Income Tax Act.

In simple terms:

Depending on the nature and value of the remittance, taxpayers may be required to submit both Form 145 and Form 146 before the authorized dealer bank processes the outward remittance.

Things to Remember Before Filing Form 145

Before filing Form 145, keep the following points in mind:

• Verify whether the remittance is taxable in India.
• Confirm whether Form 146 is required for your transaction.
• Ensure the remittance details match the supporting documents.
• Keep PAN and other identification details updated.
• Check whether the remittance qualifies for any exemption.
• Retain copies of the acknowledgement and supporting documents for future reference.
• Submit the required documents to the authorised dealer bank wherever applicable.

File Form 145 Online with Tax Intelligence

Foreign remittance compliance requires careful review of tax provisions, documentation, and reporting requirements. Tax Intelligence, we combine technical expertise with practical experience to ensure your Form 145 filing is completed accurately and efficiently.

Our team assists with determining applicability, coordinating Form 146 certification where required, preparing the necessary documentation, and filing the declaration through the Income Tax portal. We also provide dedicated support to help you complete your remittance without unnecessary delays.

How Tax Intelligence Helps with Form 145 Online Filing?

At Tax Intelligence, we simplify foreign remittance compliance by offering complete assistance with Form 145 filing.

• Our professionals review your transaction to determine whether Form 145 and Form 146 are applicable.
• We carefully verify the supporting documents to minimise errors and ensure complete compliance.
• Our experts prepare and file Form 145 through the Income Tax portal with complete accuracy.
• Where Form 146 is required, we coordinate with qualified Chartered Accountants to complete the certification process efficiently.
• We help you prepare the documents required by authorised dealer banks for smooth processing of foreign remittances.
• From the initial review to the final acknowledgement, our team remains available to guide you throughout the filing process.