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

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

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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.