The Income Tax Department has released the latest version of the Common Offline Utility for statutory Forms 145 and 146 on the e-Filing portal, in line with the provisions of the Income Tax Act, 2025. The utility facilitates furnishing of information and certification for payments made to non-residents, including foreign companies. The newly released Form Utility (Version 1.0), dated 15 April 2026, is now available for download under the “Income Tax Forms” section of the official portal.
Common offline utility for Form 145 and 146
- Form 145 : Information to be furnished for payments to a non-resident not being a company, or to a foreign company
- Form 146 : Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company
Edge browser installation is required before installing the utility.
Document: Form Utility (Version 1.0) (53 MB)
- Date of first release of Form Utility 15-Apr-2026
- Date of Latest release of Form Utility 15-Apr-2026
Taxpayers and professionals are advised to first read the general instructions carefully before proceeding. The utility is provided in a compressed (ZIP) format and must be downloaded and extracted to a local folder prior to use. Upon launching the utility, users can select the relevant statutory form based on their filing requirements. The Department has also clarified that the Microsoft Edge WebView2 browser installation is a prerequisite for smooth functioning of the utility.
The Department has specified detailed system requirements to ensure seamless operation. The utility is compatible with Windows operating systems (Windows 7 or later), supporting ia32/x36 architecture, while noting that ARM-based Windows systems are currently not supported. Additionally, necessary runtime support such as libstdc++ 6 ABI version 1.3.8 or above is required in certain environments. For Linux users, the application must be executed strictly in sandbox mode.
From a hardware perspective, the system should be equipped with at least an Intel Pentium processor (SSE2 capable) or AMD K10 architecture or higher, along with a minimum of 2 GB RAM and approximately 700 MB of free disk space. These specifications are essential to ensure optimal performance of the utility.
Further, for professionals using Forms 15CA and 15CB through Java-based utilities, the Department has reiterated compatibility across Windows, Linux, and Mac OS (10.x), provided Java Runtime Environment (JRE) Version 8 with the latest updates is installed. Users may download JRE from the official Java website as required.
The Income Tax Department continues to enhance digital compliance infrastructure, aiming to provide simplified, efficient, and secure filing mechanisms for taxpayers and intermediaries.
Source #Income Tax Portal
