Accountant certificate for non-resident remittances sets out taxability, treaty relief, and source deduction details. Form 146 prescribes an accountant's certificate for payments to a non-resident, other than a company, or to a foreign company. It requires particulars of the remitter and remittee, remittance details, bank and authorised dealer information, nature and purpose of remittance, and whether tax has been grossed up. The form also captures taxability under the Act and under any DTAA, including treaty relief particulars, and records the amount of tax deducted, the applicable rate, and the actual remittance after deduction.