Non-resident remittance reporting requires electronic forms, specified certificates, exemptions for listed payments, and quarterly authorised-dealer statements.

Rule 220 prescribes information reporting for payments to specified non-residents and foreign companies. Chargeable payments require the applicable part of Form No. 145 based on the aggregate payment threshold and the relevant Assessing Officer certificate, order, or accountant's certificate; non-chargeable payments require Part D. Specified non-chargeable remittances, including certain individual, IFSC Unit and RBI purpose-code payments, are exempt. Form No. 145 must be electronically filed and provided to the authorised dealer before remittance. Authorised dealers and eligible IFSC Units must submit prescribed quarterly remittance statements.

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