Form 145 & Form 146: The NRI Guide to the New 15CA/15CB Replacement
orm 15CA and 15CB ended on 1 April 2026 — replaced by Form 145 (your declaration) and Form 146 (the CA certificate) under the Income-tax Act, 2025. This NRI guide explains the old-to-new form mapping, exactly which Part of Form 145 applies to your remittance, when Form 146 (now UDIN-mandatory) is actually required, penalties under Section 462, and how to file from abroad — with a quick interactive checker to find your Part.