Foreign Remittance · Panaji, Goa
Accurate Form 145 filing in Goa under the Income-tax Act, 2025 — the new foreign remittance declaration that replaces Form 15CA. We pick the correct Part, apply the right DTAA rate, and file online so your bank can release the remittance without delay.
Overview
Form 145 is the declaration that must be filed before making most payments to a non-resident or foreign company. It is the successor to the earlier Form 15CA under the new Income-tax Act, 2025, and is filed transaction-wise — a separate form for every remittance.
The form has four parts (A, B, C and D) depending on the amount and taxability of the payment. Where the remittance is taxable, exceeds the threshold and no Assessing Officer certificate has been obtained, a CA must first issue Form 146. We determine taxability, apply any DTAA benefit with TRC and Form 10F, and file the correct Part online.
What's covered
Complete declaration and filing for every foreign remittance.
Get a fixed-fee quote →We determine whether the remittance is chargeable to tax under the Income-tax Act, 2025.
Choosing Part A, B, C or D based on the amount, taxability and any AO certificate.
Applying the beneficial treaty rate using the payee's TRC and Form 10F.
Arranging the CA certificate in Form 146 where Part C applies.
Transaction-wise filing of Form 145 on the income-tax e-filing portal.
Providing the filed form and acknowledgement your bank needs before remitting.
Our process
Send the payment, payee and agreement details.
We assess taxability and choose the correct Part.
We arrange Form 146 if needed and file Form 145.
You give the form to your bank to release the funds.
Frequently asked questions
Form 145 is a declaration that must be filed before making most payments to a non-resident or foreign company. Introduced under the Income-tax Act, 2025, it replaces the earlier Form 15CA and reports the nature of the remittance and the tax considered on it, helping ensure cross-border payments are tax-compliant.
Yes. Form 145 is the successor to Form 15CA under the new Income-tax Act, 2025 and the Income-tax Rules, 2026. While the core purpose is similar, the new form generally requires more detailed remittance information and follows the renumbered provisions of the 2025 Act.
Form 145 has four parts. Broadly, Part A covers smaller taxable remittances below the threshold, Part B applies where an Assessing Officer certificate has been obtained, Part C applies to larger taxable remittances supported by a CA certificate in Form 146, and Part D covers non-taxable remittances. We determine the correct Part for your payment.
A CA certificate in Form 146 is generally required when you file Part C — that is, where the remittance is chargeable to tax and exceeds the prescribed limit (commonly ₹5 lakh in the tax year) and no certificate has been obtained from the Assessing Officer. We arrange Form 146 in such cases.
Form 145 is filed transaction-wise, so generally a separate form is needed for each remittance. However, certain payments that are not chargeable to tax, specified exempt transactions, and some IFSC-unit transactions may not require it. We confirm whether your particular payment needs filing.
Form 145 can be filed online through the income-tax e-filing portal or offline using the downloadable utility, with online filing recommended for most users. After filing, the form and acknowledgement must be provided to your authorised dealer bank before the remittance is processed. We handle the filing and documentation.
Once submitted, Form 145 cannot be edited, but it can be withdrawn within a short window of a few days from submission. Because of this, accuracy at filing is important, and we verify all details carefully before submitting.
Book a free consultation and share your remittance details. We assess taxability, choose the correct Part, apply any DTAA relief, arrange Form 146 where needed, and file Form 145 online so your remittance proceeds smoothly — on a transparent fee.
Related filings
Book a free consultation with a qualified Chartered Accountant in Goa. We'll assess your remittance and file Form 145 so your bank can release it — no obligation.