Single format · FV08-F4-1

Form 146, accountant's working papers checklist

A single format from the Paying Non-residents, Forms 145 and 146, the CA Certificate and Withholding pack. s.397(3) · Rule 220 · s.463 ITA 2025.

Length
2 pages
Blanks to fill
73
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Form 146, accountant's working papers checklists.397(3) · Rule 220 · s.463 ITA 202573 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

To be completed, reviewed and filed before the UDIN is generated. One checklist per certificate.

Remitter: [Remitter's name] · PAN [Remitter's PAN] · TAN [Remitter's TAN]
Payee: [Payee's name] · Country [Payee's country] · PAN / TIN [Payee's PAN or TIN]
Amount: [currency and amount] · Nature: [Nature of the payment] · Proposed date of remittance: [Proposed date of remittance]

#

Check

Evidence on file / conclusion

Done by / date

A. Engagement and independence

1

Engagement letter or instruction for this certificate on file

[____]

[____]

2

Signing accountant is eligible under s.515(3)(b); not disqualified (employee, relative, indebted etc.)

[____]

[____]

B. Facts

3

Signed agreement read; relevant clauses noted (scope, place of performance, IP, gross or net of tax)

[____]

[____]

4

Invoice matches agreement; period, currency, amount

[____]

[____]

5

Evidence of service or right (deliverables, time sheets, licence) seen

[____]

[____]

6

Payee's residence status and relationship with remitter (associated enterprise?)

[____]

[____]

C. Chargeability under the Act

1 more paragraphs and tables follow in the full format.

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