Understanding the New Income Tax Form 145 and Form 146 (Replacing Form 15CA & 15CB) With the introduction of the new Income Tax Act, 2025, the procedures for foreign remittances have undergone a significant structural update. The familiar compliance mechanism for overseas payments has shifted. Most notably, the legacy Form 15CA has been officially replaced […]

Complete Guide: How to Prepare & Upload JSON in the Income Tax Offline Utility For tax professionals and individuals filing statutory forms (such as Form 145 and 146) on the new e-filing portal, generating a schema-compliant JSON file is mandatory. To assist taxpayers, the Income Tax Department provides a free offline utility. This comprehensive guide […]