Apply Form 145 (Form No.15CA) Payment to Non Resident Online
India's trusted platform for TDS compliance on NRI & foreign payments. Get your Form 145 filed by a Chartered Accountant — fast, accurate, and 100% online.
📞 Get Free Call with CA Expert
Our CA will call you within 2 business hours.
CA Sagar Batra
Govt. Authorised ExpertLead Tax Expert & Strategic Consultant
What is Form 145 Payment to Non Resident other than Company?
Form 145 (Form No.15CA) Payment to Non Resident other than Company is a mandatory declaration required before making payments to non-resident individuals, consultants, or foreign entities (other than companies). Its main purpose is to ensure proper Tax Deducted at Source (TDS) compliance and allow the Income Tax Department to monitor all cross-border transactions from India.
The form applies to income such as professional fees, services, royalties, interest, or dividends, and ensures all relevant taxes on these payments are properly deducted and reported as per Indian income tax laws under the Income-tax Act 2025.
Anyone — individuals, businesses, LLPs, or partnership firms — making payments to non-residents (other than companies) must file Form 145 before remitting funds. Indian banks require the acknowledgment number of a successfully filed Form 145 to process any eligible cross-border payment.
The 4 Parts of Form 145
Taxable remittances up to ₹5 lakhs during the tax year. No CA certificate required.
Taxable remittances above ₹5 lakhs — with Assessing Officer's (AO) certificate under Sec 395.
Taxable remittances above ₹5 lakhs — with Chartered Accountant's certificate in Form 146.
Remittances that are not taxable in India — still requires declaration but no TDS deduction.
What Does "Non-Resident Other than Company" Mean?
A "non-resident other than company" typically includes:
- NRI Individuals living outside India — e.g., an NRI who offers investment advice, conducts webinars, or consults for an Indian company
- Foreign freelancers offering remote services — e.g., a US-based graphic designer or UK software developer working for Indian clients
- Independent consultants based abroad — professionals in law, IT, business, or education contracted by Indian organisations
- Foreign partners or shareholders receiving dividends or interest from Indian entities
Payments under the Liberalised Remittance Scheme (LRS) of RBI (educational fees abroad, gifts to relatives) are usually exempt. Remittances by IFSC units and certain RBI purpose code transactions (business travel, medical treatment) may also not require Form 145. Always verify with a CA.
What is TDS on Non-Resident Payments?
When you pay a non-resident for services or other taxable income, you are required to withhold a portion of that payment as tax — this is Tax Deducted at Source (TDS).
A Bengaluru startup engaged an NRI developer from Singapore for app development at ₹82,000 (approx $1,000). The startup cannot send the full amount. They must: (1) determine TDS applicability, (2) check India-Singapore DTAA, (3) deduct applicable TDS, (4) file Form 145 before the bank processes the wire transfer.
Common Payments Requiring TDS + Form 145
| Payment Type | Typical TDS Rate | DTAA Benefit? | Form Part |
|---|---|---|---|
| Professional / Consulting Fees | 10–20% | Yes | Part A / C |
| Royalty / IP License Fee | 10–25% | Yes | Part A / C |
| Interest to Overseas Lender | 20–40% | Yes | Part A / C |
| Dividend to NR Shareholder | 20% | Yes | Part A / C |
| Software Purchase / License | 10–25% | Yes | Part A / C |
| Fees for Technical Services | 10–20% | Yes | Part A / C |
| Non-taxable remittance | Nil | N/A | Part D |
*Rates are indicative. Actual rates depend on applicable DTAA and nature of income. Consult CA Sagar Batra for exact rates.
Who Needs to Use Form 145?
You must file Form 145 Payment to Non Resident other than Company if you are responsible for making any taxable payment to a non-resident (other than a company) or foreign entity from India. This includes:
| Who | Scenario Example | Form 145 Required? |
|---|---|---|
| Individual Professional | Outsourcing design to NRI freelancer | Yes |
| Startup / Business | Paying for foreign SaaS, marketing services | Yes |
| LLP / Partnership | Commission to overseas partner/consultant | Yes |
| Paying under LRS for education | Tuition fees to foreign university | Exempt |
| IFSC Unit | Remittances within IFSC framework | Exempt |
| Paying foreign company (corporate) | Service fee to a US Inc. | Form 15CB/146 |
⚠️ Critical: The form must be submitted electronically before the remittance is processed by your bank. Banks will request the acknowledgment number from the filed Form 145 — without it, the payment will not proceed.
Quick Checklist — Do You Need Form 145?
- The payment is NOT covered by an LRS or IFSC exemption
- The beneficiary is a non-resident individual (not an Indian company)
- The payment is for income taxable in India (professional fees, royalties, interest, etc.)
- The remittance will be processed through an Indian bank or authorized dealer
Why Form 145 is Important
Filing this form is mandatory and forms a cornerstone of India's regulatory approach to foreign remittances.
| Benefit | What It Means For You |
|---|---|
| ✅ Legal Compliance | Proves you followed TDS rules for foreign payments. Avoids IT Department scrutiny. |
| 💰 Avoid Penalties | Non-filing can attract fines up to ₹1 lakh per event + interest on unpaid TDS. |
| 📁 Clear Audit Trail | Transparent cross-border records essential during tax scrutiny or DTAA claim processes. |
| 🏦 Bank Processing | Banks won't process foreign remittances without Form 145 acknowledgment number. |
| 🌐 International Credibility | Demonstrates best practices to foreign clients/vendors — builds trust. |
Key Details Required in Form 145
Filing Form 145 requires a complete set of information for both the remitter (payer) and remittee (recipient). Here's a breakdown:
| Category | Information Required |
|---|---|
| Remitter Details | Full name, address, TAN, PAN, residential status, email, contact |
| Remittee (NRI) Details | Full name, country of residence, complete address, PAN (if any) or TIN, email |
| Bank Details | IFSC code, bank name, branch, BSR code, authorized dealer details, ITDREIN |
| Remittance Details | Amount (₹ & foreign currency), proposed date, nature of remittance, RBI purpose code & sub-code |
| TDS Details | Amount deducted, TDS rate, date of deduction, Challan Identification Number |
| Supporting Documents | Form 146 (CA certificate), AO order (if Part B), DTAA Tax Residency Certificate, invoices |
⚠️ Important: You cannot edit Form 145 once filed. If there is an error, you must withdraw it within 7 days and re-file. Always double-check before submission — CA Sagar Batra's team reviews every detail before filing.
Form 145 vs Form 144 — Key Differences
| Feature | Form 145 | Form 144 |
|---|---|---|
| Purpose | Declaration of foreign remittance + TDS details | Application by payee for lower TDS rate |
| Who Files | Remitter (the payer in India) | Payee / recipient (NRI) |
| When Used | Before every eligible remittance | Before or when TDS is applied |
| Can Be Edited? | No (withdrawal within 7 days only) | Upon Assessing Officer's decision |
| CA Certificate | Required for Part C (Form 146) | Not required |
| Bank Processing | Acknowledgment mandatory for bank | Used as supporting document |
Form 145 vs Old Form 15CA — What Changed in 2025?
| Aspect | Old Form 15CA | New Form 145 (2025) |
|---|---|---|
| Governing Law | Income Tax Act 1961 | Income-tax Act 2025 |
| Structure | 4 Parts (A, B, C, D) | 4 Parts (A, B, C, D) — Enhanced |
| IT System Integration | Limited | Real-time analytics & risk assessment |
| Penalty Provisions | Section 271-I | Section 462 — Stricter enforcement |
| CA Certificate Form | Form 15CB | Form 146 |
| Participant Info | Basic | Detailed (UDIN, FRN required) |
How to File Form 145 — Step-by-Step Process
Online Filing (Recommended)
Identify if your remittance is taxable and whether it exceeds ₹5 lakhs. Decide between Part A, B, C, or D accordingly.
Calculate TDS based on applicable rate (considering DTAA provisions). Deduct from payment before transfer.
Pay deducted TDS via Challan No./ITNS 281 on the authorized online portal. Note the Challan Identification Number.
Engage a Chartered Accountant to issue Form 146 certificate certifying the amount, nature, and correctness of TDS deduction.
Go to e-File > Income Tax Forms > File Income Tax Forms > Select Form 145.
Complete all fields, attach supporting certificates (Form 146, AO certificate, DTAA TRC if applicable), validate, and submit.
Verify using DSC (mandatory for TAN users) or EVC. Save the acknowledgment number and confirmation.
Provide the Form 145 acknowledgment number to your bank. The bank will then process the international remittance.
Keep a dedicated digital folder for each international transaction containing all acknowledgments, challans, Form 146, invoices, and DTAA documents. This is invaluable during IT scrutiny or DTAA credit claims abroad.
Due Dates, Penalties & Compliance
| Compliance Item | Deadline / Rule |
|---|---|
| Filing Form 145 | Before the remittance — event-based, every eligible payment needs a fresh filing |
| TDS Deposit | By the 7th of the following month after deduction |
| Quarterly TDS Return | Form 27Q filed quarterly as per official IT Department timeline |
| Error Correction Window | Withdraw and re-file within 7 days of original filing |
| Penalty for Non-Filing | Up to ₹1,00,000 per event (Section 462, Income-tax Act 2025) |
| Bank Processing Block | Remittance blocked until valid Form 145 acknowledgment provided |
Practical Tips & Common Mistakes to Avoid
Frequently Asked Questions — Form 145
Essential Tax Forms & Resources
Quick access to commonly used tax forms for your ITR filing and compliance needs.
TDS & TCS Certificates
Returns & Statements
Applications & Notices
CA Sagar Batra
FCA | International Tax Expert
- Free initial consultation
- NRI Tax Advisory
Ready to File Form 145 the Right Way?
Accurate filing under the Income-tax Act 2025. No errors, no penalties.