New Forms for Sending Money Abroad: 145 and 146 Replace 15CA and 15CB

From 1 April 2026, an NRI moving money out of India from an NRO account files Form 145, and the chartered accountant certifies it on Form 146. The old Form 15CA and Form 15CB are retired. The paperwork around repatriating your property sale proceeds has new names.

For years the remittance file had two parts: Form 15CA, your declaration, and Form 15CB, the CA's certificate. The new tax law renames both. The job they do is the same. The numbers on them are not.

What changed

Under the Income-tax Act 2025 and the Income-tax Rules 2026, the remittance-reporting forms were renumbered and restructured. Form 15CA, the remitter's declaration, becomes Form 145. Form 15CB, the chartered accountant's certificate, becomes Form 146. The change took effect on 1 April 2026, the first day of the new tax law.

This is the report filed before money leaves India for a non-resident. When an NRI sells a flat in Mumbai or Pune and wants the proceeds in a foreign account, the bank will not remit until this reporting is done.

How the new forms work

Form 145 is filed by the remitter. It carries the detail of the remittance and the tax position, and it is built in parts keyed to the size and taxability of the transfer:

Form 146 is the CA's certificate. It states the nature of the remittance, the treaty position if a DTAA applies, and the rate of tax. It is the successor to the old 15CB.

What it means if you are repatriating sale proceeds

The track is the same, the forms are renamed. After you sell, the buyer deducts TDS, you settle the capital-gains position, and then you repatriate. The repatriation still runs through the NRO route, still inside the USD 1 million per financial year limit the RBI sets, and still needs this remittance reporting before the bank sends the money out.

Two things have not moved. The USD 1 million annual cap on NRO repatriation stands; no 2026 circular touched it. And the requirement for a CA certificate on a taxable remittance above ₹5 lakh stands; it is now Form 146, not 15CB.

If your sale and repatriation straddle the April 2026 line, ask your CA which form set applies to your filing date. We walk through the full repatriation sequence in the 15CA/15CB guide and repatriating sale proceeds through the NRO route.

FAQ

Do Form 15CA and 15CB still exist in 2026? No. From 1 April 2026 they are replaced by Form 145, the remitter's declaration, and Form 146, the CA's certificate, under the Income-tax Act 2025 and Income-tax Rules 2026.

Which form does the chartered accountant sign now? Form 146. It replaces the old Form 15CB and certifies the nature of the remittance, the DTAA position, and the tax rate for a taxable remittance above ₹5 lakh.

Does the USD 1 million repatriation limit change with the new forms? No. This is a reporting change. The USD 1 million per financial year cap on repatriation from an NRO account, set by the RBI, is unchanged.

Selling from abroad and want the repatriation handled?

66 MG Road coordinates the sale and the money home for NRI owners through vetted CA partners: the TDS, the remittance certificate, and the bank-side repatriation, with itemized billing and proof at each step. We operate in Mumbai, Pune, Bangalore, Hyderabad, Chennai, and Gurgaon. See TDS on sale of property by an NRI or request a proposal.

66 MG Road newsdesk

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