Moving NRI Rent Abroad: Form 145 and 146 (Formerly 15CA and 15CB) from an NRO Account

The names changed, the job did not

Secondary sources report that Form 15CA became Form 145 and Form 15CB became Form 146 for remittances made on or after 1 April 2026, under the Income-tax Act 2025. Form 145 is the remitter's declaration; Form 146 is the chartered accountant's certificate. The core logic is reported to be unchanged, and some sources add that a UDIN is now mandatory on the CA's certificate. Because the sources are not official, check the form names on the e-filing portal before you file.

How the money flows

1. Rent arrives in your Indian account. Most NRIs receive rent in an NRO account. RBI rules also allow current income such as rent to be credited to an NRE account if your bank is satisfied that it is current income and that tax has been deducted or paid. Ask your bank which it accepts. Our NRE vs NRO guide compares the two.
2. Tax is settled. TDS has been deducted by your tenant (see how); any further tax on your income is estimated.
3. CA checks and certifies where needed. The CA verifies the nature of the income, the tax paid and the DTAA position, and issues Form 146 in cases that need it.
4. You file Form 145 online with the right part for your situation, and give the acknowledgement to your bank.
5. The bank remits to your overseas account. Rent, as current income, does not use up the USD 1 million yearly allowance for other NRO balances.

Which part of the declaration applies

Rent is taxable, so most rental remittances above ₹5 lakh in a year need the CA's certificate. These thresholds are reported from guides to the old forms and may have changed; ask your CA.

The yearly limit and what it covers

Rent is current income. Once tax has been deducted or paid, RBI rules let you remit current income from an NRO account in addition to the separate limit of USD 1 million per financial year that applies to other NRO balances, such as sale proceeds or savings. The RBI circular we read says the limit is per financial year. Your bank will ask for the Form 145 (and, where needed, Form 146) paperwork.

Mistakes that delay a remittance

• Remitting before the tenant has filed their TDS statement, so the tax credit is not visible yet.
• Remitting from the wrong account: this process is for NRO balances (or NRE funds, if your bank credited rent there), not a resident savings account.
• A mismatch between the PAN on the account, the TDS certificates and the declaration.
• Forgetting that interest on the NRO account is also taxable and may also have TDS.

A reported penalty of ₹1,00,000 applied under the 1961 Act for failing to furnish, or furnishing wrong information in, the old forms; we could not confirm the position under the new Act.

Where Rent Connect fits

Most of this is admin that someone has to remember every month. Rent Connect is a property management tool for owners who rent out property in India, currently in early access. It sends WhatsApp rent reminders, records each payment as pending, overdue or paid, and generates a rent receipt when a payment is marked paid. Tenant details, the agreement and maintenance issues (with photos) sit on one tenancy record, and a Deposit Ledger records the agreed deposit and any move-out deductions. The ledger is a shared record only: Rent Connect does not hold the money.

It does not file police intimations, compute or deposit TDS, or file tax returns for you. Those stay with you, your tenant and your CA. To follow the launch, join the waitlist.

How this page was checked

Figures here were compiled on 16 October 2026 from the sources below. Where we could not open an official page, the note at the end says so. Government portals and rates change, so confirm the live number or form with the office before you pay or file.

• SBNRI: Form 15CA/CB is now Form 145/146
• CalcGuru: Form 15CA and 15CB (Forms 145 and 146 from tax year 2026-27)
• RBI: A.P. (DIR Series) Circular No. 67/2015-16 on deposits and accounts of non-residents (NRE/NRO credits and repatriation)
• Ujjivan SFB: NRO account repatriation rules

What we could not verify: The renumbering and the thresholds are from secondary sources, one of which contradicts itself on whether the new forms apply this year. We did not read the Income-tax Rules 2026. We read the RBI circular of 2016 on NRE and NRO credits and remittance; individual banks may still refuse NRE credit of rent in practice.