Queries with the new form 144

• Forms & Thresholds: Form 144/146 is mandatory under Section 195 regardless of paying into an NRO account or rent being above/below ₹5 Lakhs.

• Landlord Identifiers: Foreign contact details remain mandatory; use Singapore NRIC/Passport if TIN is unavailable.

• Remittance & Rates: Country of remittance is Singapore; select "Not Applicable / Normal Rate" for field AB when no Lower Deduction Certificate exists.

Paying rent to an NRI landlord in Singapore? Form 144 (replaced 27Q from April 2026) applies here.

Forms 145 and 146 are MANDATORY regardless of payment mode or amount. Form 145 (CA-certified, replaces 15CB) before remittance. Form 146 (portal declaration, replaces 15CA) filed online.

NRIC vs TIN: Use the Singapore NRIC if no TIN. The field accepts any foreign identification number.

Country of remittance: Enter INDIA (where the income arises), not Singapore.

Field AB with no lower deduction certificate: Enter Not Applicable / Normal Rate. Deduct at 30% plus surcharge under Section 195. Check DTAA India-Singapore to see if rate reduces (Article 6 for property income typically gives source-country taxing rights).

This [guide on Form 145 and Form 146 for NRI remittances](https://taxgarden.in/blog/form-145-form-146-foreign-remittances-india-2026) has step-by-step for all three new forms with exact field mapping.

I am but confused on the form 144/145 requirement. The income tax website states the following for form 145:

"Form 145 is a new form that replaces the old Form 15CA for sending money outside India. It needs to be filled by anyone who wants to make a foreign payment, and it must be submitted before the money is sent. The form helps the Income Tax Department know why the money is being sent and whether any tax needs to be paid on it. Form 145 also asks for clear details about the purpose of the remittance from a fixed list, which makes the process easier and reduces mistakes. In some cases, a Chartered Accountant must first give Form 146 (earlier Form 15CB) before you can file Form 145. If the amount of transaction crosses prescribed limit (Rs 5 Lakhs) and tax implication is there as mentioned in Part C since it is not covered under part B. You can submit Form 145 in online and offline mode on the Income Tax portal."

Since I am not sending money outside India, do I need to fill form 145/146?

Also - field AB does not have option of Not applicable it only has 4 options.