Income Tax Dept Enables Offline Utility for Forms 145 & 146 on E-Filing Portal

The Income Tax Department enabled offline utility for Form 145 and Form 146 on its e-Filing portal which will be effective from 15 April 2026.

With this update, users can now download, fill, validate and submit these forms offline.

The utilities is available under Downloads → Income Tax Forms → Income Tax Act,2025 on the portal.

Form 145 is used for reporting payments made to non-residents (foreign remittances) and it is required to be filed before such remittances are made. It replaces the earlier Form 15CA framework.

Form 146 is the certificate issued by a chartered accountant, in cases where certification is required for such remittances, similar to earlier Form 15CB.

Together, these forms ensure that tax compliance is met before money is sent outside India, specially where tax is deductible at source.

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This update is relevant for individuals, businesses and companies making foreign payments, as well as chartered accountants who certify such transactions. Entities involved in import of services, overseas investments, royalty payments or any cross-border transactions will need to use these forms under the new regime.

The offline utility allow users to prepare forms without being continuously connected to internet and helps in structured data entry and validation before submission. After completion, the forms can be uploaded on the portal and submitted electronically.

The rollout is part of a broader shift from Old 1961 Act to New Income Tax Act 2025. The department has been gradually replacing earlier forms and processes with updated versions aligned to the new law.

Submitted forms can be accessed through e-File → Income Tax Forms → View Filed Forms on the portal.

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