Sending money abroad from Delhi, repatriating NRO funds, remitting property sale proceeds, or making a payment to a foreign company? CA Alok Kumar provides expert Form 145 & 146 filing in Delhi (the new names for Form 15CA / 15CB) — with taxability review, DTAA optimization, Section 393 TDS compliance and end-to-end bank liaison. Online filing across Delhi NCR; physical offices in Dwarka & Rajendra Place.
If your bank in Delhi is asking for "Form 15CA / 15CB", here is exactly what changed — and why it does not change what you actually need to do.
Income Tax Act 2025 renumbered the forms, sections and rules — the substantive compliance is unchanged
In plain terms: the ₹5 lakh threshold, the four-part structure of Form 145, the UDIN-certified CA certificate and the underlying logic are all the same as the old 15CA/15CB system. Only the numbers changed. For a deep dive into the legal framework, TCS calculator and Rule 220 exemptions, see our detailed Form 145 & 146 — Income Tax Act 2025 guide →
Complete CA-led foreign remittance compliance for individuals, NRIs and businesses across Delhi NCR — old 15CA/15CB now seamlessly handled as Form 145/146.
Expert filing of Form 145 (Part A/B/C/D) and CA certificate in Form 146 with UDIN — payment-nature verification, Section 393 TDS, taxability and DTAA. 2–5 day turnaround in Delhi.
End-to-end NRO-to-NRE and NRO-to-foreign-account repatriation for NRIs/OCIs — up to USD 1 million per tax year. Tax verification, Form 145/146, A2 form & Delhi bank liaison.
Repatriation of sale proceeds of property sold by NRIs in Delhi/NCR — capital gains computation, Section 393(2) TDS, lower-TDS certificate u/s 395, and Form 145/146 filing.
Repatriation of inherited money, gifts and legacy funds from India to the USA, UK, Canada, Australia and Gulf — documentation, taxability review and CA certificate.
Payments by Delhi businesses to foreign companies — software, royalty, technical/professional fees, import of services, commission. Correct TDS rate, FTS classification & DTAA.
Double Taxation Avoidance Agreement analysis with 90+ countries — TRC verification, Form 10F filing, treaty-rate application to reduce withholding tax on your remittance.
Application for lower or nil TDS certificate u/s 395(1)/395(2) — reduces TDS on NRI property sale, rent and professional income, enabling Form 145 Part B without Form 146.
Direct coordination with AD banks in Delhi — SBI, ICICI, HDFC, Axis, Kotak. A2 form, purpose-code mapping, RBI compliance and query resolution for smooth remittance.
Section 394 TCS on LRS — education/medical 2%, tour package 2% flat, others 20%, ₹10 lakh threshold. TCS credit and refund assistance during ITR filing.
Whether you search by form number or by problem, the requirement maps to one Form 145/146 filing — we handle all of them.
NRIs with NRO accounts repatriating rent, interest, dividends, capital gains or sale proceeds. NRO-to-NRE transfers, inheritance money to USA/UK, property sale repatriation — fully remote, no India visit needed.
Education fees, living expenses of students abroad, medical treatment, foreign investment, gifts and maintenance of relatives — LRS compliance, TCS advisory and the correct Form 145 part.
Payments to non-residents and foreign companies — software licences, royalty, technical service fees, consultancy, commission, import of services. Section 393 TDS, FTS vs business-income classification, DTAA.
Doctors, IT professionals, consultants and freelancers in Delhi NCR receiving or sending cross-border payments — accurate withholding, treaty relief and clean documentation for the bank.
Which part you file depends on whether the payment is taxable, the amount, and whether you hold a CA certificate or an AO order.
Taxable remittance up to ₹5 lakh in the tax year
Taxable > ₹5L with AO order u/s 395(1)/395(2)
Taxable > ₹5L with CA certificate (Form 146)
Remittance NOT chargeable to tax
Answer 3 quick questions — get an instant indication under the Income Tax Act 2025
Indicative only — confirm with CA Alok Kumar before filing
From document review to bank submission — most remittances completed in 2–5 working days.
We verify Indian income is offered to tax, ITR filed, and check Form 26AS/AIS, TDS credits and any outstanding demand — the foundation for repatriation.
CA prepares and files Form 146 online with mandatory UDIN — certifying payment nature, Section 393 TDS rate and DTAA provisions.
Form 145 (correct part) filed online, Form 146 acknowledgement linked, e-verified via DSC or EVC, receipt downloaded.
Acknowledgement + Form 146 + A2 form + documents submitted to your AD bank in Delhi; bank processes remittance.
The most common high-value reason Delhi NRIs need Form 145/146 — handled end-to-end, remotely.
| Repatriation Scenario | What's Involved | Form 145 Part |
|---|---|---|
| NRO to NRE transfer (income credited to NRO) | Tax verification, Form 146 (Part C), 15CA-type declaration | Part C |
| NRO to foreign bank account | Form 146 with UDIN, A2 form, AD bank liaison | Part C |
| Sale of property by NRI in Delhi/NCR | Capital gains computation, TDS u/s 393(2), optional lower-TDS u/s 395 | Part B / C |
| Inheritance / legacy money to USA, UK | Source documentation, taxability review, CA certificate | Part C / D |
| Gift / maintenance to relatives abroad | Declaration, LRS limit check (resident), purpose code | Part D |
| Repatriation up to USD 1 million per tax year | Form 15CA-CB equivalent, banker's certificate, Form 15CA history | Part C |
No physical presence in India required — the entire NRO repatriation process is completed remotely with secure document exchange. TCS under LRS does not apply to NRIs, as LRS is only for resident individuals.
A typical checklist — exact requirements vary by remittance type and are confirmed on engagement.
PAN of remitter; PAN or foreign TIN of remittee; passport copy (NRIs); last 2–3 years ITR copies.
NRO & NRE bank statements; bank's A2 form; authorised dealer (AD) details; SWIFT/beneficiary details.
Invoice, agreement or contract for the payment; property sale deed (if applicable); TDS challans.
Form 26AS / AIS for TDS credits; capital gains workings; computation of taxable income (if applicable).
Tax Residency Certificate (TRC) of remittee; Form 10F; declaration of no permanent establishment.
Add-CA request on the e-filing portal; engagement details; DSC/EVC for e-verification.
Triple-qualified, fast, and trusted by NRIs worldwide — with a physical presence right here in Delhi.
Triple qualification — technically accurate Form 146 with UDIN, legally sound DTAA analysis, and AI-assisted compliance verification under the Income Tax Act 2025.
Fast-track filing — documents verified, certificate prepared and filed within a few working days. Urgent same-day service for time-sensitive remittances.
Offices in Dwarka (Sector 4) and Rajendra Place — meet in person if you prefer, or complete everything online from anywhere in Delhi NCR.
Serving NRIs in the USA, UK, Canada, Australia, UAE, Singapore, Europe and 50+ countries — fully remote, no India visit required.
Deep experience in NRO repatriation, property sale, inheritance transfer and business payments — now seamlessly transitioned to Form 145/146.
Direct liaison with SBI, ICICI, HDFC, Axis, Kotak and all AD banks across Delhi — A2 forms, purpose codes and query resolution handled.
Common questions from Delhi residents, NRIs and businesses about foreign remittance compliance.
Form 145 is the new name for the old Form 15CA, and Form 146 is the new name for the old Form 15CB, effective 1 April 2026 under the Income Tax Act 2025. Form 145 is a declaration filed online before a foreign remittance; Form 146 is the Chartered Accountant's certificate (with mandatory UDIN) verifying taxability, the TDS rate and DTAA applicability. The substantive requirements — the ₹5 lakh threshold, the four-part structure and the underlying logic — remain the same; only the form numbers, section references (Section 195 → 393, Section 197 → 395) and rule citation (Rule 37BB → Rule 220) have changed.
CA Alok Kumar provides Form 145 and 146 (erstwhile 15CA/15CB) filing across Delhi NCR — with the primary office in Dwarka (Sector 4) and a Rajendra Place office in central Delhi. The entire process is also handled online, so clients anywhere in Delhi NCR — Dwarka, Rajendra Place, Gurgaon, Noida, Faridabad, Ghaziabad — or NRIs abroad can complete the filing remotely. Call +91-9818167102 or WhatsApp for a same-week appointment.
Form 146 is required when the remittance is chargeable to tax under the Income Tax Act 2025, the aggregate remittance to that recipient exceeds ₹5 lakh in the tax year, and no certificate from the Assessing Officer under Section 395(1)/395(2) has been obtained. It is NOT required for Part A (taxable but ≤ ₹5 lakh), Part B (AO certificate obtained), or Part D (not taxable). This corresponds to Part C of Form 145.
NRIs can repatriate up to USD 1 million per tax year from an NRO account. The process: (1) ensure all Indian income is taxed and ITR filed, (2) obtain CA certificate in Form 146 with UDIN, (3) file Form 145 online, (4) submit the acknowledgement plus A2 form and documents to the AD bank. CA Alok Kumar handles the entire NRO repatriation, property sale proceeds and inheritance remittance process for clients in Delhi and NRIs worldwide — no physical visit required.
Yes. Many banks and authorised dealers still refer to the forms by their old names — Form 15CA and Form 15CB. From 1 April 2026 these are legally Form 145 and Form 146. If your bank asks for 15CA/15CB for a remittance made on or after 1 April 2026, the correct forms to file are Form 145 and Form 146 under the Income Tax Rules 2026. CA Alok Kumar files the correct current forms and provides documentation the bank will accept.
Typically: PAN of remitter and remittee (or remittee's foreign TIN), passport copy for NRIs, last 2–3 years ITR, Form 26AS/AIS, NRO and NRE bank statements, the invoice/agreement/contract for the payment, property sale agreement (if applicable), TDS challans, and for DTAA benefit a Tax Residency Certificate (TRC) and Form 10F. A detailed checklist is provided on engagement.
Professional fees for Form 145 and 146 filing start from ₹3,500 onwards depending on the complexity of the remittance — a simple Part A or Part D declaration is at the lower end, while NRO repatriation, property sale proceeds with capital gains computation or DTAA treaty analysis involves additional advisory. A clear quote is given upfront after a brief discussion of your remittance.
Yes. Businesses making payments to non-residents or foreign companies — for software, royalty, technical/professional fees, import of services or commission — must file Form 145, and Form 146 from a CA where the taxable payment exceeds ₹5 lakh. CA Alok Kumar advises on the correct TDS rate under Section 393, DTAA relief, Fees for Technical Services classification and purpose-code mapping for corporate remittances across Delhi NCR.
Yes — Form 145 is a legal requirement before making a qualifying foreign remittance. Non-filing or furnishing inaccurate information can attract a penalty of up to ₹1,00,000, and banks will refuse to process the remittance without a valid Form 145 acknowledgement. It is an event-based form filed for each remittance, and can be withdrawn within 7 days if needed.
Physical offices in Dwarka & Rajendra Place; remote service everywhere.
From Form 145/146 filing to NRO repatriation, property sale proceeds, DTAA benefits and Section 393 TDS — CA Alok Kumar handles your entire foreign remittance compliance. Delhi offices in Dwarka & Rajendra Place; NRIs served worldwide, remotely.
