Format pack, 4 formats · FV08-F4

Paying Non-residents, Forms 145 and 146, the CA Certificate and Withholding

4 ready-to-use formats: Form 146, accountant's working papers checklist; Remittance file note, withholding determination; No-permanent-establishment and beneficial ownership declaration, services and royalty; Remitter's undertaking to the AD bank, payment to a non-resident.

Length
6 pages
Blanks to fill
144
Files
Word and PDF
Law stated to
16 September 2026

The 4 formats inside

  1. 1Form 146, accountant's working papers checklists.397(3) · Rule 220 · s.463 ITA 202573 blanksOn its own₹149
  2. 2Remittance file note, withholding determinations.393(2) · s.207 · s.159 ITA 202532 blanksOn its own₹149
  3. 3No-permanent-establishment and beneficial ownership declaration, services and royaltys.393(2) · s.159 ITA 2025 · DTAA34 blanksOn its own₹149
  4. 4Remitter's undertaking to the AD bank, payment to a non-residents.397(3) ITA 2025 · FEMA s.10(5)22 blanksOn its own₹149

Read the opening

The first part of “Form 146, accountant's working papers checklist”, 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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