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Form No. 146 is an Accountant’s certificate required under section 393 of the Income-tax Act, 2025 for remittances to non-residents that are chargeable to tax and exceed ₹5 lakh in a tax year, where ...
Form 145 under the Income-tax Act, 2025 (replacing Form 15CA) is a mandatory declaration required before making payments to non-residents or foreign companies. It ensures reporting of foreign ...
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