Chartered Accountants in India, working with clients across the UK

Form 146 CA Certificate
Property & Money · Form 146

Form 146: the CA certificatefor money sent abroad.

Form 146 replaced Form 15CB from 1 April 2026. It is a certificate from a Chartered Accountant confirming how a payment to a non-resident is taxed, at what rate, and whether the tax has been deducted. Our Chartered Accountants examine the documents, apply the India–UK treaty where it helps and file the certificate the same week.

Signed by a Chartered AccountantFees agreed in writingTreaty relief considered
ReplacesForm 15CB
Issued byA Chartered Accountant
CoversTaxability, rate and TDS
Used inPart C of Form 145

What Form 146 certifies.

Form 146 is filed online by a Chartered Accountant after examining a proposed payment to a non-resident. It sets out the nature of the payment, whether it is taxable in India, under which provision, whether a tax treaty applies, the rate of tax and the amount of TDS. The remitter then accepts it and files Form 145 Part C.

It replaced Form 15CB from 1 April 2026. The Chartered Accountant takes professional responsibility for the certificate, so the work involves real checks, not just filling in a form.

What the certificate covers.

  • Remitter and recipientNames, addresses, PAN and country of the recipient.
  • Nature of the paymentProperty proceeds, fees, royalty, interest, dividend or other.
  • Taxability under the ActWhether the income is taxable in India and under which provision.
  • Treaty positionWhether the India–UK treaty gives a lower rate, based on a Tax Residency Certificate.
  • Rate and amount of TDSThe tax deducted, or the reason none is due.
  • Permanent establishmentFor business payments, whether the UK recipient has a taxable presence in India.

Using the India–UK treaty.

For payments such as interest, royalties and fees for technical services, the India–UK tax treaty can give a lower rate than the Act. To use it, the UK recipient needs a Tax Residency Certificate from HMRC and a Form 10F, and for business income, a declaration that it has no permanent establishment in India.

Property sale proceeds

For an NRI repatriating sale proceeds, Form 146 confirms the capital gains tax has been paid or deducted. Having the capital gains computation ready makes this quick.

How we issue Form 146.

01
Documents

Collect and review

Invoices, agreements, sale deeds, tax returns and treaty documents.

02
Analysis

Decide taxability and rate

Under the Act and the treaty, with notes on the reasoning.

03
Draft

Share the draft

You see the figures before anything is filed.

04
File

Certificate filed online

Our Chartered Accountant files Form 146 and gives you the acknowledgement.

05
Form 145

Complete the declaration

We help you accept the certificate and file Form 145 Part C.

Documents for Form 146.

Payment
  • Invoice, agreement or sale deed
  • Purpose and amount
  • Bank remittance details
Recipient
  • UK Tax Residency Certificate
  • Form 10F
  • No-PE declaration for business payments
Tax
  • Income tax returns or computation
  • TDS challans and certificates
  • Lower TDS certificate, if any

Why NRIs in the UK choose us for India tax.

Both sides of the border

We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.

Reviewed before filing

Every computation is checked by a second Chartered Accountant before anything is filed.

Fees agreed in writing

A written scope and fee before work starts, with no surprise charges later.

Secure and fully online

Encrypted document sharing and e-verification, so nothing needs a trip to India.

One team all year

Returns, TDS refunds, FEMA questions and property sales handled by the same team.

Plain-English answers

Clear explanations of what you owe, why, and what to keep for next year.

Form 146 certificates for clients across the UK.

Our Chartered Accountants issue Form 146 certificates for NRIs and UK businesses in every part of the UK, for property proceeds, NRO balances and payments to UK companies and consultants.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

Form 146 FAQs.

It is the certificate from a Chartered Accountant on the taxability of a payment to a non-resident. It replaced Form 15CB from 1 April 2026.
When a remittance is taxable in India, the total to the same person in the year is above ₹5 lakh, and there is no order or certificate from the tax officer.
Only a practising Chartered Accountant.
Yes, where the UK recipient provides a Tax Residency Certificate and Form 10F, and the treaty gives a lower rate.
Usually within a few working days of receiving complete documents.
Generally yes, one for each remittance or payment, as the details and amounts differ.

Need a CA certificate for a remittance?

Send us the documents. Our Chartered Accountants will certify and file Form 146.

This page is general guidance based on Indian income-tax and FEMA rules as they stand, including the Income-tax Act, 2025 that applies from 1 April 2026. It is not legal or financial advice for your situation. Rates, limits and deadlines can change, so please speak to us before acting on it.