Documents Needed to Complete Income Tax Form 145

Documents Needed to Complete Income Tax Form 145

Learn which documents and information you need before preparing Form 145 for foreign remittances. This guide covers invoices, agreements, remitter and recipient details, TDS calculations, DTAA documents, TRCs, Form 41, Form 146 references, RBI Purpose Codes, and document organisation for bulk filings.

4 Aug 2026•
12 min read

Before starting Form 145, it is worth getting the relevant documents together. Missing information can slow down the preparation process, particularly when a business is handling several foreign remittances at the same time.

The exact documents required will depend on the nature and tax treatment of the payment.

Basic Transaction Documents

For most foreign remittances, start with:

  • Remitter details
  • Foreign recipient details
  • Invoice
  • Agreement or contract, where applicable
  • Payment amount
  • Currency
  • Payment date
  • Bank details
  • RBI Purpose Code

Tax-Related Information

The tax team may also need:

  • TDS calculation
  • Applicable tax provision
  • Tax Residency Certificate (TRC), where relevant
  • Form 41, where applicable
  • DTAA-related information
  • Supporting declarations

The exact documentation depends on the transaction and whether treaty benefits are being claimed.

Form 146 Documentation

If the transaction falls under Part C of Form 145, Form 146 becomes part of the process.

The relevant Form 146 acknowledgement details should be available before completing the corresponding Form 145 filing.

Examples by Transaction

Foreign Vendor Payment

Keep the invoice, agreement, vendor details, payment information and tax working.

Royalty Payment

The underlying agreement is particularly important because the nature of the rights or services being paid for can affect the tax analysis.

Dividend Payment

Maintain the dividend calculation, shareholder information, payment details and relevant tax documentation.

Organising Documents for Bulk Filing

If you are preparing hundreds of forms, keeping documents in individual folders can become difficult to manage.

A better approach is to maintain a structured transaction-level record with a unique reference number.

The same reference can then be used across:

Invoice → Tax Working → Form 145 → Form 146 → Filing Acknowledgement

A platform such as 145146.com can help organise the Form 145 and Form 146 preparation workflow when handling large volumes.

Final Checklist

Before beginning your filing, check that you have:

  • Remitter information
  • Remittee information
  • Invoice/agreement
  • Payment details
  • Tax calculation
  • DTAA documents, where applicable
  • TRC, where applicable
  • Form 41, where applicable
  • Form 146 details, where applicable
  • RBI Purpose Code

Conclusion

Preparing the documents before starting Form 145 can save considerable time later. For bulk transactions, a structured documentation process combined with a dedicated preparation platform can make the overall workflow easier to manage.