Complete Guide to Form 145 & Form 146 for Repatriation of Funds
With the implementation of the Income-tax Act, 2025 and the Income Tax Rules, 2026, the compliance process for foreign remittances has been updated. Effective 1 April 2026, Form 145 and Form 146 have replaced the earlier Form 15CA and Form 15CB, respectively. These revised forms are used for reporting specified remittances made outside India and […]