Paying for Services Abroad: Form 145 and 146, DTAA Rate, Form A2
Services payment: Part C or D
S1006 (consultancy) is the demo example. Optional reading: /insights/p0802-or-p0807.
Treaty article; the Act rate if there is no treaty; a higher rate where the payee has no PAN.
Request letter for TRC, Form 41 and a no-PE declaration.
Formerly 15CA/15CB. Particulars are in the e-filing portal's order, filled from the payment, payee master, AD bank, tax identity and treaty database. They export to Excel or PDF.
The platform does not file. Verified CAs can file Form 145/146 from the worksheet through the CA desk.
RBI layout, no letterhead.
Disposal instruction and FIRA request.
From 1 Oct 2026, as PDF and CSV for the AD bank. One EDF can cover every service invoice raised in a month, and 30-day timing is tracked. See /insights/monthly-edf-for-services.
Regulatory note: FEMA 23(R) Second Amendment, notified 2 Nov 2026
The deemed services-EDF test looks at the inward remittance for the service. The closure test in Module 2 looks at the full bill value. Never merge them.
General information. Confirm with your AD bank or CA.
The training sandbox uses sample records. Nothing you do there reaches a bank, DGFT, ICEGATE or any outside system.