AdvertisementSection 397(3)(d) of the Income-tax Act, 2025 introduces the procedure for furnishing information for payments to non-residents, replacing the compliance mechanism under Section 195(6) of the Income-tax Act, 1961. Form 15CA is replaced by Form 145 and Form 15CB by Form 146. Section 397(3)(d) of the Income-tax Act, 2025 – Detailed Procedure for Form 145 & Form 146 (Replacement of Form 15CA & Form 15CB)IntroductionThe Income-tax Act, 2025 has introduced Section 397(3)(d), which prescribes the procedure for furnishing information while making payments to non-residents. Under the new law:Form 15CA has been replaced by Form 145 , andhas been replaced by , and Form 15CB has been replaced by Form 146. Neither Form 145 nor Form 146 is required.