Form 15CA / 15CB (Form 145 / 146): Foreign Remittance
Organise the details a bank needs before remitting money to a non-resident: the remitter's declaration and, where required, the CA certificate.
Law version: Up to FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.
What it is
Before paying a non-resident, the remitter files a declaration of the payment and the tax deducted. Up to 31 March 2026 this was Form 15CA, supported in many cases by a certificate from a Chartered Accountant in Form 15CB (Section 195, Rule 37BB). From 1 April 2026 the forms are Form 145 (remitter) and Form 146 (CA certificate) under Section 393(2) and Rule 220 of the Income-tax Rules, 2026. The bank asks for the acknowledgement before processing the remittance. This page is informational; the CA certificate is a separate attestation.
When it is used
- Paying a foreign vendor for services or royalties.
- Remitting interest, dividend or sale proceeds to a non-resident.
- NRIs repatriating funds from an NRO account.
What the template covers
- Remitter name, PAN, TAN, address and status
- Recipient name, country and type
- Nature and amount of payment
- TDS rate and amount
- Whether a tax treaty applies
- Form to be filed and authorised dealer bank
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Letter
Letter Date
Remitter
Remitter Name; Remitter PAN; Remitter TAN; Address; Status
Foreign Recipient
Recipient Name; Country; Address; Type
Payment
Nature of Payment; Payment Amount (in INR); Currency; Payment Amount (in Foreign Currency)
TDS
TDS Rate (%); TDS Deducted (₹); DTAA with this country?
Form
Form to be Filed
CA Certification
CA Name (if 15CB); CA Membership No.; CA Firm FRN
AD Bank
Authorised Dealer Bank
Stamp duty, registration and filing
The part of the form to be filed depends on whether the payment is taxable and its amount; some payments, such as those on the specified list, need no form. Where a CA certificate is required, it is issued after examining the nature of the payment and the tax treaty, and carries a UDIN. The form set follows the date of remittance. Check the current rules on incometax.gov.in.
Forms 15CA and 15CB apply to remittances up to 31 March 2026. From 1 April 2026 they are replaced by Form 145 (remitter) and Form 146 (CA certificate). The form set follows the letter date; use the remittance date.
Generate the Form 15CA / 15CB (Form 145 / 146) — Foreign Remittance
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
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Frequently asked questions
Is Form 15CB needed for every foreign payment?
No. It depends on the nature and amount of the payment and whether it is taxable in India.
What replaced Forms 15CA and 15CB?
Form 145 (remitter) and Form 146 (CA certificate), from 1 April 2026.
Can the remitter file Form 15CA without TDS?
Yes, where the payment is not taxable in India, but the reason must be stated.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.