Compliance Toolkit
Functional tools and documentation checklists for the **Income Tax Act, 2025**.
Checklist: Foreign Remittance (Form 145 & 146)
Before initiating a remittance exceeding ₹5 Lakhs, ensure you have the following documents ready for our verification to issue the **Form 146** Certificate:
Mandatory Documents:
- Invoice/Agreement: Signed copy of the contract or bill explaining the nature of payment.
- Remittee Details: Permanent Address and Tax Identification Number (TIN) of the recipient abroad.
- Bank Details: BSR Code and IFSC of the Authorised Dealer (AD) Bank in India.
- TRC & Form 41: Tax Residency Certificate (TRC) and Form 41 if claiming DTAA benefits.
For NRI Property Sales:
- Sale Deed: Registered copy of the property transfer document.
- Cost of Acquisition: Documents proving the original purchase price (for Capital Gains).
- TDS Challan: Copy of the tax deposited by the buyer under Section 393 (formerly Sec 195).
Interactive Tools
| Tool Name | Description | Action |
|---|---|---|
| Income Tax Calculator 2025 | Compare liability under the new slab rates. | Run Calculator |
| Remittance Eligibility Checker | Verify if your payment requires Form 145 Part A, B, or C. | Inquire |