Forms › Salaries, TDS Certificates & Returns › Form 145

Form 145 — Information for payments to a non-resident / foreign company

✓ Corroborated with CBDT / incometax.gov.in O · Salaries, TDS Certificates & Returns

Replaces old Form 15CA. Under the Income-tax Act, 2025, this compliance now uses Form 145.

New form numberForm 145

Old form number15CA

Act 2025 reference397(3)(d)

CategoryO · Salaries, TDS Certificates & Returns

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 145?

Form 145 is the new “15CA”. It is the information a remitter furnishes for payments to a non-resident or foreign company.

What changed

Old Form 15CA → new Form 145.
Works together with Form 146 (the accountant’s certificate).

📘 Where this is written in the Act: Form 145 is governed under Section 397 of the Income-tax Act, 2025.

📖 Read Section 397 explained 🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 15CA?

Under the Income-tax Act, 2025, old Form 15CA is replaced by Form 145 — Information for payments to a non-resident / foreign company. It applies to Tax Year 2026-27 onwards.

From when does Form 145 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Need help with Form 145?

Our CA-led team handles it end-to-end — Information for payments to a non-resident / foreign company.

✅ TDS / TCS filing & certificates →💬 Ask our CA

This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.

Form 145 — Information for payments to a non-resident / foreign company

What is Form 145?

What changed

Transitional rule — which form applies?

Frequently asked questions

Related forms in this category