Free Tool · FEMA + Form 145 / 146
USD 1M NRO Repatriation Tracker
Track your annual USD 1 million NRO repatriation cap and instantly see whether your next remittance needs Form 145 alone or Form 145 + Form 146 (formerly 15CA + 15CB).
Sum of all NRO repatriations since 1 April.
Amount you want to send in this transaction.
Current bank rate for the conversion.
Remaining before this remittance
$800,000
Available headroom in this FY
After this remittance
$650,000
What's left for the rest of the FY
This remittance in INR
₹1,27,50,000
at ₹85/USD
Form 145 + Form 146 required
Because aggregate taxable remittance exceeds ₹5 lakh in the FY, your bank will require both Form 145 (declaration by remitter) AND Form 146 (CA certificate, formerly Form 15CB). Pujara & Co. delivers the full pack in 1-2 working days.
Estimate only. The USD 1M cap is per-person per-FY. NRE balances repatriate freely without this cap or Form 146. Talk to Pujara & Co for full repatriation planning.
The USD 1 million cap explained
RBI permits NRIs and OCIs to repatriate up to USD 1 million per person per financial year from NRO accounts under the Foreign Exchange Management (Remittance of Assets) Regulations, 2016. The cap applies to post-tax balances and resets every 1 April.
- NRE balances are freely repatriable — they do NOT count against this cap.
- FCNR(B) balances are freely repatriable — they do NOT count against this cap.
- NRO repatriation only — proceeds from rent, dividends, FD interest, property sale, inheritance.
- Tax must be paid in India before NRO funds become eligible for repatriation.
Form 145 vs Form 146 — which do you need?
From 1 April 2026, Forms 15CA and 15CB were renumbered to Forms 145 and 146 respectively. The substance is unchanged. Which one applies depends on the size of the remittance:
- Aggregate ≤ ₹5 lakh in FY: Form 145 only (Part A). No CA certificate needed.
- Aggregate > ₹5 lakh in FY: Form 145 (Part C) + Form 146 (CA certificate with UDIN).
- DTAA-claimed rate: Form 146 needed at any value to support the treaty position.
Need a CA-signed Form 146 for your remittance?
We file Form 145 + Form 146 with UDIN typically within 1-2 working days from complete documentation. Bank-side coordination, DTAA verification, TRC + Form 10F filing all included. NRO repatriation packs from ₹3,500.
Read the Form 145 / 146 guide