Format pack, 3 formats · FV04-J7

Form 15CA and 15CB, Now Form 145 and Form 146

Three questions decide the whole drill: is the payment on the exempt list, is it chargeable to tax, and does the aggregate to this payee in this financial year exceed Rs 5 lakh.

Length
9 pages
Blanks to fill
97
Files
Word and PDF
Law stated to
13 September 2026

The 3 formats inside

  1. 1Specimen Form 15CB / Form 146, certificate of an accountant, royalty for a software licenceas filed on the portal51 blanksOn its own₹149
  2. 2Specimen Form 15CB / Form 146, certificate of an accountant, fees for technical services where "make available" is not satisfiedas filed on the portal36 blanksOn its own₹149
  3. 3Client questionnaire before a foreign remittanceto be completed and signed by the client before the certificate is given35 blanksOn its own₹149

Read the opening

The first part of “Specimen Form 15CB / Form 146, certificate of an accountant, royalty for a software licence”, as it downloads. Blanks are highlighted.

Form No. 15CB (Form No. 146 for remittances on or after 01.04.2026)

[See rule 37BB / rule 220]

Certificate of an accountant

I/We have examined the agreement (wherever applicable) between [Name of the remitter] (hereinafter "the remitter") and [Name of the remittee] (hereinafter "the beneficiary") requiring the above remittance, as well as the relevant documents and books of account required for ascertaining the nature of the remittance and for determining the rate of deduction of tax at source as per the provisions of Chapter XVII-B of the Income-tax Act, 1961. I/We hereby certify the following.

18 more paragraphs and tables follow in the full format.

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