Forms › Salaries, TDS Certificates & Returns › Form 146

Form 146 — Certificate of an accountant for payments to a non-resident

✓ Corroborated with CBDT / incometax.gov.in O · Salaries, TDS Certificates & Returns
Replaces old Form 15CB. Under the Income-tax Act, 2025, this compliance now uses Form 146.
New form numberForm 146
Old form number15CB
Act 2025 reference397(3)(d)
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 146?

Form 146 is the new “15CB”. It is the accountant’s certificate that accompanies certain foreign remittances to a non-resident.

What changed

📘 Where this is written in the Act: Form 146 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 15CB?

Under the Income-tax Act, 2025, old Form 15CB is replaced by Form 146 — Certificate of an accountant for payments to a non-resident. It applies to Tax Year 2026-27 onwards.

From when does Form 146 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.