Forms 15CA and 15CB are now Forms 145 and 146: what changes for NRIs moving money abroad

The two forms banks have long asked for before sending money out of India have new numbers. With the Income-tax Act, 2025 and the Income-tax Rules, 2026 in force from 1 April 2026, the remitter’s declaration formerly called Form 15CA is now Form 145, and the chartered accountant’s certificate formerly called Form 15CB is now Form 146.

What changed

The Income Tax Department’s table of forms under the new rules maps Form 145 to the old 15CA and Form 146 to the old 15CB. Its FAQs place both under Rule 220 of the Income-tax Rules, 2026, which replaces Rule 37BB of the 1962 Rules. The underlying provisions are now sections 393, 395 and 397 of the 2025 Act, in place of section 195 of the 1961 Act.

The structure will look familiar. Form 145 has four parts:

• Part A: the payment is taxable and the total for the tax year does not exceed ₹5 lakh.
• Part B: taxable, above ₹5 lakh, and the payer holds a certificate from the Assessing Officer under section 395.
• Part C: taxable, above ₹5 lakh, with no such certificate, so a Form 146 from a chartered accountant is required.
• Part D: the payment is not taxable in India.

The department’s FAQs say no fixed deadline applies, but the form must be filed before the money is remitted. It is filed per remittance, not once a year. A filed form cannot be edited, and it can be withdrawn within seven days of submission.

For Form 146, the chartered accountant must be registered on the e-filing portal with a digital signature certificate. The CA files first. The acknowledgement number of the e-verified Form 146 then prefills Part C of Form 145, and each Form 146 can support only one Form 145. The department’s guidance note says an ICAI-generated UDIN is now mandatory on the certificate.

Who it affects

Any person making a payment to a non-resident or a foreign company files Form 145. For NRIs, the practical case is moving their own money abroad from India, typically from an NRO account. The Reserve Bank of India’s FAQ on non-resident accounts says NRO balances can be remitted up to USD 1 million per financial year, along with current income. Banks generally ask for the tax paperwork before processing such transfers.

Some remittances need no Form 145 at all. The department lists individual remittances that do not require prior RBI approval, such as those under the Liberalised Remittance Scheme, remittances by an IFSC unit, and remittances covered by specified RBI purpose codes.

What it means for you

1. If your bank or CA asks for “15CA/15CB”, the forms to file now are 145 and 146. BDO India notes that remittances made on or after 1 April 2026 fall under the 2025 Act and these new forms.
2. Work out which part applies before you start. Whether the amount is taxable (Parts A to C) or not taxable (Part D) depends on where the money came from and what tax has already been paid on it. Ask your CA to confirm this before you file.
3. File Form 146 first, then Form 145, and give your bank the acknowledgement before the transfer.
4. Check every figure before submitting. A filed form cannot be corrected, only withdrawn within seven days and filed again. The department notes penalties under sections 462 and 463 for failures and inaccurate certificates.

Key dates

• 1 April 2026: Income-tax Act, 2025 and Income-tax Rules, 2026 take effect, and Forms 145 and 146 replace 15CA and 15CB.
• Each remittance: Form 145 (and Form 146, where needed) before the money is sent.