Non-resident remittance reporting requires prescribed forms, exemptions, electronic filing, and quarterly reporting by authorised dealers and IFSC units.

Rule 220 requires prescribed information for chargeable and non-chargeable payments to non-residents and foreign companies. Chargeable payments require the relevant part of Form No. 145 according to the aggregate payment threshold and the availability of an Assessing Officer's certificate, order, or accountant's certificate. Specified non-chargeable remittances are exempt from reporting. Form No. 145 must be filed electronically and submitted to the authorised dealer before remittance. Authorised dealers and eligible IFSC Units must furnish prescribed quarterly remittance statements.

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