https://www.taxtmi.com/news?id=72152 Form No. 146 is the accountant's certificate for specified foreign remittances to a non-resident other than a company or to a foreign company where the payment or aggregate payments exceed the prescribed threshold and no Assessing Officer certificate has been obtained. It requires the Chartered Accountant to certify chargeability under domestic income-tax provisions and applicable DTAA relief, with supporting details on remitter, remittee, remittance, tax deduction, and verification. The form is filed through the e-filing system, e-verified using DSC, may be withdrawn within seven days, and inaccurate certification exposes the accountant to penalty. en-us Fri, 03 Apr 2026 10:49:23 +0530 Fri, 03 Apr 2026 10:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72152 Form No. 146 is the accountant's certificate for specified foreign remittances to a non-resident other than a company or to a foreign company where the payment or aggregate payments exceed the prescribed threshold and no Assessing Officer certificate has been obtained. It requires the Chartered Accountant to certify chargeability under domestic income-tax provisions and applicable DTAA relief, with supporting details on remitter, remittee, remittance, tax deduction, and verification. The form is filed through the e-filing system, e-verified using DSC, may be withdrawn within seven days, and inaccurate certification exposes the accountant to penalty. News - Fri, 03 Apr 2026 10:49:23 +0530 https://www.taxtmi.com/news?id=72152