Which ITR form to use for reporting of Outward Foreign Remittance

For what purpose you remitted Rs 36530/- ? 

I also have the same query for outward foreign remittance of Rs 1.45 L for my brother's daughter education purpose in US. There is no tax deducted / paid. In which ITR have to declare and under which head / section in ITR. 

Please guide us.

Thanks and Regards.

There is no tax to be paid for Outward Remittance under 10Lakh for the various purposes mentioned by you all.

So there is no need for specifically reporting the same in ITR.

So leaving aside the Outward Remittance, use the ITR Form that applies to you due to other conditions, eg Capital Gains etc.

Thanks a lot. This would help.

Glad to be of help 

For outward foreign remittances, the ITR form you need depends on your income type, not the remittance itself.

ITR form selection:
- Salaried individual with no business income: ITR-2
- Business owner or professional: ITR-3

Foreign remittances are not directly reported inside the ITR return unless you hold foreign assets (Schedule FA in ITR-2 and ITR-3 covers foreign assets and income from outside India).

For the remittance itself, the key pre-remittance compliance is:
- If remittance is to a non-resident for taxable income (services, royalties, etc.), deduct TDS under Section 195 and file Form 27Q
- Under the Income Tax Act 2025, Form 15CA and Form 15CB are replaced by Form 145 (declaration) and Form 146 (CA certificate), which must be completed before the bank processes the remittance
- For non-taxable purposes (maintenance of relatives, travel, education), Form 145 alone may apply depending on the amount and purpose

For the full breakdown of when Form 145 applies vs Form 146, and which remittance purposes are exempt, see this [outward foreign remittance compliance guide](https://taxgarden.in/blog/form-145-form-146-foreign-remittances-india-2026).