Is there a Form 146 as well?

Yes. Form 146 is the accountant's certificate for payments to non-residents that replaces Form 15CB, and Form 145 replaces Form 15CA.

Which form do I use for a remittance made before 1 April 2026?

The old form, 15CA and, where needed, 15CB. The new numbers apply to transactions from 1 April 2026.

INCOME-TAX RULES 2026 · OLD FORM 15CA

Form 15CA is now Form 145

Form 15CA, the information on payments to non-residents, is now Form 145 under the Income-tax Rules 2026. The new number applies from tax year 2026-27, which starts on 1 April 2026. Periods up to 31 March 2026 and returns for AY 2026-27 still use the old form.

WHEN	FORM TO USE
Periods up to 31 March 2026, and returns for AY 2026-27	Form 15CA
Tax year 2026-27 onwards (from 1 April 2026)	Form 145

Payments to non-residents

OLD FORM	NEW FORM	WHAT IT IS
27Q	144	Quarterly TDS statement for payments to non-residents
15CA	145	Information on payments to non-residents
15CB	146	Accountant's certificate for payments to non-residents

Common questions

Is there a Form 146 as well?: Yes. Form 146 is the accountant's certificate for payments to non-residents that replaces Form 15CB, and Form 145 replaces Form 15CA.
Which form do I use for a remittance made before 1 April 2026?: The old form, 15CA and, where needed, 15CB. The new numbers apply to transactions from 1 April 2026.

Need the new code for an old section?

Type an old TDS section such as 194C or 194J and get the payment code under section 393.

Look up a section

All new form numbers →Form 27Q →Form 15CB →

Only mappings confirmed by at least two independent sources are listed: TDSMAN's mapping table, taxupdate.in, TaxGuru, ClearTax, ebizfiling.com and other vendor guides, read on 19 September 2026. Forms 27D to 133, 16B to 16E to 132 and 26AS to 168 were added after a further reading on 8 October 2026. Confirm on the e-filing portal before filing.