On 15 April 2026, the Income Tax Department enabled an offline utility for Forms 145 and 146 on its e-Filing portal under the new Act, 2025.
Users through this update can now download, fill, validate, and submit these forms offline.
How to Download the IT Form 145 & 146 Utility
Step 1. Open https://www.incometax.gov.in/iec/foportal/ in a browser
Step 2. Now select the ‘Download’ option
Step 3. After selecting Download, choose ‘Income Tax Forms’
Step 4. Select the applicable Act: “Income Tax Act 2025“
Step 5. Now, taxpayers can download the offline utility for Forms 145 and 146
The new IT Form 145, which replaces the previous Form 15CA, is used to report money sent to individuals living outside the country (foreign remittances). It is important to submit this form before sending any money abroad.
IT Form 146, which replaces the old Form 15CB, is a certificate issued by a chartered accountant for cases requiring certification for these remittances.
Such forms together ensure that tax compliance is fulfilled before money is sent outside India, especially where tax is deductible at source.
This update affects people and businesses that make payments to other countries, including chartered accountants who help with these transactions. If you’re involved in bringing services from abroad, investing overseas, paying royalties, or doing any business across borders, you’ll need to follow new guidelines and use specific forms.
Read Also: How Income Tax Software Companies Should Prepare for Act 2025
The offline utility permits users to prepare forms without being successively linked to the internet and supports structured data entry and validation before submission. Post completion, the forms can be uploaded to the portal and submitted electronically.
The introduction is part of a broader shift from the Old 1961 Act to the New Income Tax Act 2025. The department has been gradually replacing earlier forms and procedures with updated versions aligned with the new law.
Submitted forms can be accessed via e-File → Income Tax Forms → View Filed Forms on the portal.
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