15 Common Errors to Avoid When Filing Bulk Form 145

15 Common Errors to Avoid When Filing Bulk Form 145

Avoid the most common mistakes when filing bulk Form 145 with this practical guide. Learn about errors involving TDS calculations, DTAA claims, RBI Purpose Codes, PAN/TAN details, Form 146 references, duplicate records, and validation checks to ensure accurate, compliant, and efficient filings.

8 Jun 2026•
24 min read

Filing Form 145 in bulk can save time, but it also increases the risk of mistakes if proper checks are not performed. Even a single incorrect field can result in validation failures, delays in foreign remittances or additional compliance work.

Whether you're a finance team, Chartered Accountant or multinational company, avoiding these common errors can make the filing process much smoother.

1. Choosing the Wrong Part of Form 145

One of the most common mistakes is selecting the incorrect part of Form 145.

Before filing, determine whether Part A, Part B, Part C or Part D applies based on the taxability of the remittance, the applicable monetary threshold and whether an Assessing Officer's certificate or Form 146 is required.

2. Incorrect PAN or TAN Details

Entering an incorrect PAN or TAN can cause validation failures.

Always verify that the taxpayer details match the records available on the Income Tax e-Filing Portal.

3. Wrong Nature of Payment

The nature of payment determines the applicable tax provisions.

Common payment categories include:

  • Royalty
  • Dividend
  • Interest
  • Commission
  • Technical services
  • Consultancy fees
  • Software licence fees
  • Import of services

Choosing the wrong category may lead to an incorrect TDS calculation.

4. Incorrect TDS Rate

Applying the wrong withholding tax rate is one of the most significant compliance risks.

Before filing, confirm:

  • The applicable provision of the Income-tax Act.
  • Whether a Double Taxation Avoidance Agreement (DTAA) applies.
  • Whether supporting documents are available.

5. Claiming DTAA Benefits Without Supporting Documents

Reduced treaty rates should not be applied unless the required documentation has been obtained.

This may include:

  • Tax Residency Certificate (TRC).
  • Form 41 (where applicable).
  • Other supporting declarations, depending on the transaction.

6. Using the Wrong RBI Purpose Code

The RBI Purpose Code should accurately describe the nature of the remittance.

Selecting an incorrect code may result in queries from the Authorised Dealer (AD) Bank or require additional clarification.

7. Incorrect Remittance Amount

Always verify that the amount reported in Form 145 matches:

  • The invoice.
  • The agreement.
  • Internal accounting records.

Any inconsistency should be resolved before filing.

8. Ignoring Grossing-Up Requirements

Some contracts require the remittance amount to be grossed up before calculating TDS.

Review the agreement carefully to determine whether grossing-up is applicable.

9. Incorrect Form 146 Details

Where Part C of Form 145 applies, ensure that:

  • Form 146 has been filed successfully.
  • The correct acknowledgement number has been entered.
  • The information in both forms is consistent.

10. Duplicate Transactions

When preparing bulk filings, duplicate records can easily be included.

Review the upload file to ensure that each remittance appears only once.

11. Missing Mandatory Fields

Incomplete records are a common reason for validation failures.

Check that all mandatory fields have been completed before generating the upload file.

12. Failing to Review Data Before Upload

Never upload a bulk file without performing a final review.

Verify:

  • Remitter details.
  • Remittee details.
  • TDS calculations.
  • DTAA information.
  • RBI Purpose Codes.
  • Form 146 references.

A final review often identifies simple mistakes that would otherwise delay processing.

13. Waiting Until the Last Minute

Many businesses prepare Form 145 only when the payment is about to be released.

Leaving compliance until the final day increases the likelihood of errors and delays, especially if corrections are required.

14. Relying Entirely on Manual Data Entry

Preparing hundreds of forms manually increases the risk of:

  • Typing errors.
  • Duplicate records.
  • Incorrect calculations.
  • Missing information.

Automation can help reduce these risks.

15. Not Using Validation Tools

Before uploading your forms, use software that can:

  • Validate mandatory fields.
  • Detect duplicate records.
  • Review data consistency.
  • Generate upload-ready files.

Platforms such as 145146.com are designed to help businesses prepare and validate large volumes of Form 145 and Form 146 data before the final submission through the Income Tax Department's e-Filing Portal.

Practical Example

An Indian company is preparing 900 Form 145 filings for royalty and technical service payments.

During its pre-filing review, the finance team identifies:

  • 20 duplicate transactions.
  • 15 incorrect RBI Purpose Codes.
  • 8 missing TRCs.
  • 6 incorrect TDS calculations.

Correcting these issues before submission helps the company avoid validation failures and reduces the need for rework after filing.

Conclusion

Most bulk Form 145 filing errors are preventable. A structured review process, supported by accurate documentation and automated validation tools, can significantly reduce filing errors and improve compliance efficiency. Spending time on verification before submission is often much more effective than correcting mistakes after the forms have been filed.