# Form 146 for foreign remittances: who needs CA certificate and how to file 2026-08-19T23:21:30+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet The Income Tax Department has begun a nationwide examination of overseas remittances flagged as suspicious, drawing attention to Form 146, a chartered accountant's certificate required for certain taxable foreign payments under the Income Tax Rules, 2026. The form is needed when the payment is taxable in India, exceeds Rs 5 lakh in a tax year, and the taxpayer has not obtained a certificate from the Assessing Officer. Form 146 must be assigned by the taxpayer to a CA registered on the e-filing portal, who then fills in details of the remitter, recipient, remittance, bank, taxability, DTAA, and TDS, and submits it using a digital signature. Each remittance requires a separate Form 146, and the acknowledgement number is used while filing Form 145, Part C, which must be filed before the payment is made. ## Indian Opinion Analysis The IT department's scrutiny of flagged remittances comes amid a broader push to track high-value outflows and curb tax evasion. Under the new framework applicable from April 2026, Form 146 replaces the older Form 15CB, with the threshold of Rs 5 lakh unchanged. Taxpayers claiming DTAA benefits must provide a Tax Residency Certificate, without it, TDS may be deducted at higher domestic rates. The key date to watch is 1 April 2026, when the new forms take effect for all eligible remittances. ## Coverage - livemint.com Straight explanatory guide with no political or ideological slant, focused on procedural details. This story was synthesised by AI from the source linked above. Tags: chartered accountant, DTAA, Form 145, Form 146, income tax department, TDS Canonical: https://indianopinion.org/form-146-for-foreign-remittances-who-needs-ca-certificate-and-how-to-file/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/form-146-for-foreign-remittances-who-needs-ca-certificate-and-how-to-file/#story-in-brief How this brief was made: an AI model read the report linked above and wrote this summary and analysis, which were published automatically. Published briefs are sampled every hour by an automated quality check; the editor verifies its findings and approves corrections, and corrected briefs carry a dated correction line. We do no original reporting. Methodology: https://indianopinion.org/ai-use-policy/