Form No 145 (Erstwhile Form No.15CA) | Foreign Remittance Compliance | Income Tax Rules,2026 скачать в хорошем качестве

Form No 145 (Erstwhile Form No.15CA) | Foreign Remittance Compliance | Income Tax Rules,2026

In this episode of the Samvaad Series, Ms. Shatarupa Mishra, Joint Director of Income Tax (Publicity), Directorate of Public Relations, Publications and Publicity, CBDT, New Delhi, interacts with Dr. Anjula Jain, Commissioner of Income Tax (International Taxation)-2, Delhi, to discuss Form No. 145 (Erstwhile Form No. 15CA), a key compliance form for foreign remittances under the Income Tax Rules, 2026. The simplified form has been introduced to enhance ease of compliance, improve transparency, and strengthen monitoring of cross-border payments made to non-residents and foreign companies. Key aspects covered in this video: • Overview and purpose of Form No. 145 (Erstwhile Form No. 15CA) • Applicability and who is required to file the form • Structure of the form based on nature and amount of remittance • Introduction of UDIN • Key changes addressing duplication and improving ease of compliance • Filing process, withdrawal provisions, and penalty implications The new Form No. 145 simplifies the reporting of foreign remittances, reduces compliance burden, and enhances accuracy through technology-driven validations and real-time verification mechanisms. #IncomeTax #Form145 #Form15CA #ForeignRemittance #TDS #IncomeTaxRules2026 #Samvaad