Form 145 (Previously 15CA) Part C Explained
Learn how Form 145 (Previously 15CA) Part C works for taxable foreign remittances above ₹5 lakh, including Form 146 (Previously 15CB) , CA certification, UDIN and the filing process.
Form 145 (Previously 15CA) Part C is the route used when a qualifying taxable foreign remittance exceeds ₹5 lakh during the tax year and the taxpayer obtains an accountant's certificate in Form 146.
When Is Part C Applicable?
Part C applies where:
- The payment is chargeable under the Act;
- The payment or aggregate exceeds ₹5 lakh during the tax year; and
- The taxpayer has obtained Form 146 from an accountant.
What Is Form 146?
Form 146 is the accountant's certificate relating to the tax treatment of the foreign remittance.
The CA reviews relevant aspects of the transaction, including taxability, DTAA considerations where applicable and TDS information.
Once Form 146 is filed, its acknowledgement details are used by the taxpayer while completing the relevant Part C process.
Example
An Indian company needs to pay ₹18 lakh to a foreign consultant.
The payment is chargeable to tax and the company chooses the CA certification route.
The broad process is:
Transaction review → CA prepares Form 146 → Form 146 submitted → Acknowledgement generated → Taxpayer files Form 145 Part C
What Happens Inside Part C?
Part C is connected with the information already submitted through Form 146.
The taxpayer uses the relevant acknowledgement details and reviews the information before completing the Form 145 process.
This helps connect the taxpayer's declaration with the CA's certificate.
What If the Company Has an AO Certificate?
Then the company would generally use Part B, not both Part B and Part C.
The rules specifically state that where information in Part B has been furnished, information in Part C is not required.
Is UDIN Relevant?
Yes.
The new framework introduces UDIN in Forms 145 and 146, with real-time verification through the ICAI API.
Final Takeaway
Part C can be remembered as the CA certificate route:
Taxable + above ₹5 lakh + Form 146 (Previously 15CB) → Form 145 (Previously 15CA) Part C
It is an alternative route to Part B where the taxpayer has the required AO certificate/order.