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.
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.
Collect and review
Invoices, agreements, sale deeds, tax returns and treaty documents.
Decide taxability and rate
Under the Act and the treaty, with notes on the reasoning.
Share the draft
You see the figures before anything is filed.
Certificate filed online
Our Chartered Accountant files Form 146 and gives you the acknowledgement.
Complete the declaration
We help you accept the certificate and file Form 145 Part C.
Documents for Form 146.
- Invoice, agreement or sale deed
- Purpose and amount
- Bank remittance details
- UK Tax Residency Certificate
- Form 10F
- No-PE declaration for business payments
- Income tax returns or computation
- TDS challans and certificates
- Lower TDS certificate, if any
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 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
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Form 146 FAQs.
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.