What is Form 145 / Form 146?

Form 145 is an online declaration, filed by or for the person sending money abroad, giving details of the payment and the tax on it. Form 146 is a certificate from a chartered accountant confirming that the tax due on the money has been paid or correctly worked out.

They were Forms 15CA and 15CB under section 195(6) of the 1961 Act and Rule 37BB. Under the Income-tax Act, 2025 the requirement sits in section 397(3)(d), with the forms prescribed by Rule 220 of the Income-tax Rules, 2026. The process is largely unchanged.

In broad terms, a CA certificate in Form 146 is needed when taxable remittances in the year exceed ₹5 lakh, unless you already hold an order or certificate from the tax officer. Banks ask for these forms before moving NRO balances, such as property sale proceeds, abroad.

Why it matters if you live abroad

After selling land in India, these forms are the paperwork between your NRO account and your bank abroad — line up a CA before the sale so the money isn’t stuck.