Big Update for Taxpayers: Offline Filing for Forms 145, 146 Now Available
The Income Tax Department on April 15, 2026, rolled out an offline utility for Forms 145 and 146 on its e-filing portal under the provisions of the Income Tax Act, 2025.
With this latest update, taxpayers can download the utility, complete the forms offline, validate the information, and submit them through the portal at their convenience.
How to Download the IT Form 145 & 146 Utility
The following are the steps to download the Form 145 and Form 146 Utility:
Step 1: Open the official website of Income Tax, i.e., www.incometax.gov.in.
Step 2: Select the ‘Download’ option.
Step 3: Choose ‘Income Tax Forms’.
Step 4: Lastly, select the applicable Act, “Income Tax Act 2025”.
Step 5: You can download the offline utility for Forms 145 and 146.
What are Forms 145 and 146?
IT Form 145 (which replaces old Form 15CA) is a form to report payments made to non-residents or foreign companies that are subject to tax in India.
IT Form 146 (which replaces old Form 15CB) is a certificate given by a chartered accountant. It is required in India for making foreign remittances exceeding Rs 5 lakh in a financial year.


