CA Certificate · Panaji, Goa
CA-issued Form 146 certificate in Goa under the Income-tax Act, 2025 — the new certificate that replaces Form 15CB. We verify the remittance, certify its taxability and the correct withholding, and issue Form 146 with a UDIN so your Form 145 Part C can be filed.
Overview
Form 146 is the certificate a Chartered Accountant issues to certify the tax details of a payment to a non-resident or foreign company. It is the successor to Form 15CB under the new Income-tax Act, 2025, and is used to support Part C of Form 145.
A registered CA verifies the nature of the payment, its taxability with and without treaty relief, and the applicable rate, then files Form 146 electronically with a digital signature and UDIN. We confirm the right DTAA position using the payee's TRC and Form 10F, so the certified rate is both beneficial and defensible.
What's covered
Accurate CA certification for taxable foreign remittances.
Get a fixed-fee quote →Review of the agreement, invoices and payee details behind the remittance.
Certifying whether the payment is chargeable to tax under the Income-tax Act, 2025.
Determining the correct rate, with and without treaty relief, using TRC and Form 10F.
Confirming the tax to be withheld under the new withholding provisions.
Filing Form 146 on the portal with digital signature and a UDIN.
Coordinating so the certificate flows into Form 145 Part C for the remitter.
Our process
You add and assign Form 146 to us on the e-filing portal.
We verify documents and assess taxability and rate.
We file Form 146 with DSC and UDIN.
The acknowledgement is used to file Form 145 Part C.
Frequently asked questions
Form 146 is a certificate issued by a Chartered Accountant under the Income-tax Act, 2025, certifying the details of a payment to be made to a non-resident or foreign company — including its taxability, the applicable DTAA position and the rate of tax to be withheld. It replaces the earlier Form 15CB.
Yes. Under the new Income-tax Act, 2025 and the Income-tax Rules, 2026, Form 146 is the renumbered successor to Form 15CB. Its core role — independent CA certification of a foreign remittance's tax treatment — remains, supporting the remitter's Form 145.
Form 146 is generally required where the remittance is chargeable to tax and the payment, or aggregate of such payments, exceeds ₹5 lakh in the tax year, and no certificate has been obtained from the Assessing Officer. In that case the remitter files Part C of Form 145 supported by Form 146. We confirm applicability for your payment.
Only a Chartered Accountant registered on the income-tax e-filing portal, with a valid digital signature certificate, can issue Form 146 — and the taxpayer must first assign Form 146 to that CA on the portal. As qualified CAs, we are set up to verify, certify and file it for you.
The CA certifies key details of the remittance — its nature and purpose, whether it is taxable in India under the Income-tax Act, 2025, the position under any applicable Double Taxation Avoidance Agreement, and the rate and amount of tax to be deducted. The certificate is filed electronically with a UDIN.
Once Form 146 is filed and verified, its acknowledgement number and UDIN are used to populate Part C of Form 145, the remitter's declaration. The two work together: Form 146 is the CA's certificate, and Form 145 is the remitter's declaration filed before the payment.
Where the payee is a tax resident of a treaty country, the CA can certify the beneficial DTAA rate instead of the higher domestic rate, provided a valid Tax Residency Certificate and Form 10F and the treaty conditions are satisfied. We assess the treaty and apply the correct rate.
Book a free consultation and assign Form 146 to us on the portal. We verify the remittance documents, assess taxability and the correct rate, and file Form 146 with our digital signature and UDIN so your Form 145 can be completed — on a transparent fee.
Related filings
Book a free consultation with a qualified Chartered Accountant in Goa. We'll verify your remittance and issue Form 146 with UDIN — no obligation.