What Form 145 is.
Form 145 is the declaration, filed on the income-tax e-filing portal, by anyone making a payment to a non-resident or sending money out of India. It records who is paying, who is receiving, why, how much, and the tax position. The bank uses the acknowledgement to release the payment.
It replaced Form 15CA under the Income-tax Rules, 2026. The structure is unchanged: four parts, chosen by whether the payment is taxable and how large it is.
Choosing between parts A, B, C and D.
Small taxable payments
Taxable remittances where the total to the same person in the year is up to ₹5 lakh. No CA certificate needed.
Covered by a tax officer's order
Taxable, above ₹5 lakh, where an order or lower deduction certificate has been obtained.
Larger taxable payments
Taxable, above ₹5 lakh, without an order. Needs Form 146 from a Chartered Accountant first.
Not taxable in India
Payments that are not chargeable to tax in India, whatever the amount.
It is the running total of taxable payments to the same person in the financial year. Once it is crossed, later payments move to Part C, even if each one is small.
Payments that do not need Form 145.
Some remittances on a specified list do not need Form 145 at all. They include imports of goods, travel, certain personal remittances by residents under the Liberalised Remittance Scheme and some others. A payment that is simply not taxable is different: it still needs Part D unless it is on the specified list.
How we file Form 145.
Gather the remittance details
Recipient, amount, currency, purpose code and bank.
Pick the right part
Based on taxability and the year's running total.
Link Form 146 if needed
For Part C, we issue Form 146 first and use its acknowledgement number.
Verify and submit
Filed and verified on the portal, with the acknowledgement for your bank.
Common mistakes with Form 145.
Using Part A after the ₹5 lakh total has been crossed is a frequent error.
The amount and rate must match Form 146 and the bank request.
The form must be filed before the money is sent.
Why NRIs in the UK choose us for India tax.
We work with the India side of your tax while keeping your UK Self Assessment and treaty position in view.
Every computation is checked by a second Chartered Accountant before anything is filed.
A written scope and fee before work starts, with no surprise charges later.
Encrypted document sharing and e-verification, so nothing needs a trip to India.
Returns, TDS refunds, FEMA questions and property sales handled by the same team.
Clear explanations of what you owe, why, and what to keep for next year.
Form 145 filing for clients across the UK.
We file Form 145 for NRIs and businesses throughout the UK sending money from India, from single property remittances to regular payments to UK companies.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Form 145 FAQs.
Need Form 145 for a remittance?
Send us the amount, purpose and recipient. We will file the right part quickly.
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.