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FIRA, FIRC or Form 15CA (Now Form 145): What You Actually Need for Tax Filing

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Short answer

Form 15CA is filed by the person making a remittance to a non-resident, before remitting.1 Under rule 220 of the Income-tax Rules, 2026, that payer files Form No. 145, with an accountant's certificate in Form No. 146 where required.2 An exporter receiving money keeps a FIRA or FIRC instead.3 The Income-tax Act, 2025 applies from 1 April 2026.4

Applies toRules involvedPlatforms comparedLast verified
Indian freelancers and exporters receiving foreign payments; Indian payers sending money abroad2Income-tax Rules, 2026, rule 220 (Forms 145 and 146); CGST rule 89(2)(c); FEMA 2026 Regulations235Skydo, Razorpay, Karbon Business: lowest published cost on a USD 5,000 receipt67831 October 2026

The phrase "how to get FIRA for tax filing" mixes three documents with different jobs. A FIRA (Foreign Inward Remittance Advice) or FIRC (Foreign Inward Remittance Certificate) proves that a foreign payment reached you. Form 15CA is a declaration filed by the person sending money to a non-resident, before the remittance goes out.1 Under the Income-tax Rules, 2026, that payer's declaration is made in Form No. 145, with the accountant's certificate, formerly Form 15CB, in Form No. 146.2 So the heading names Form 15CA with its new number, and the answer for most exporters is a FIRA or FIRC. Check your own position with a chartered accountant.

How do Skydo, Razorpay and Karbon Business compare on FIRA for tax records?

Skydo, Razorpay and Karbon Business have the lowest estimated cost on published fees for a USD 5,000 receipt, and each issues a FIRA or statement for receipts.678 The question names no platform, so these three are listed, ordered by estimated cost on published fees, cheapest first. Form 15CA or Form No. 145 plays no part in receiving through any of them, since those forms are for payers.2

PlatformBest forFeeFX markupSettlementFIRARBI PA-CB statusSource
SkydoLocal bank transfers from major markets14USD 19 plus GST up to USD 2,000; USD 29 plus GST from USD 2,001 to USD 10,000; 0.3% plus GST above USD 10,00060% markup on the mid-market rate (product page); retail rate set by Skydo or its partner banks (terms)1530Within 24 hours (product page); T+1 to T+3 business days (terms)1530Free FIRA on every payment; Skydo says its FIRA and FIRC are accepted for GST filing and by banks1516PA-CB inward and outward, authorised 8 January 202617Skydo FAQs and product page616
RazorpayLocal transfers from the US, UK and eurozone181% plus GST on MoneySaver bank transfers, with a flat fee on small transactions70% on MoneySaver bank transfers7T+1 for bank transfers18FIRS within 24 hours of settlement, downloadable from the dashboard1819PA-CB inward and outward17Razorpay docs1819
Karbon BusinessUS bank transfers and marketplace payouts201% transaction fee, per Karbon's PayPal comparison page80% per the freelancer page; 0.5% to 1.0% per the comparison page20824 to 48 hours20FIRA for every transaction from a banking partner20Not on the RBI list itself; its terms run export receipts under a partner the RBI lists as a PA-CB2117Karbon pages and terms2021

Download each FIRA when it is issued and file it with the matching invoice; that is the record you use at tax time.

Which rules decide whether you need a FIRA, a FIRC or Form 145?

Income-tax, GST and RBI rules each touch these documents, and only the income-tax rule on payments to non-residents creates Form No. 145.235

RuleBest forPlain meaningSource
Rule 220(1), Income-tax Rules, 2026Indian payers sending taxable sums to non-residentsPart A of Form No. 145 up to ₹5,00,000 a tax year; Part B with an Assessing Officer order, or Part C with a Form No. 146 certificate, above that2Income Tax Department2
Rule 220(2) and (3)Payers of sums not chargeable to taxPart D of Form No. 145, unless the remittance is on the exempt list, which includes S1501 export refunds2Income Tax Department2
Rule 220(4)Payers using an AD bankForm No. 145 is furnished electronically and given to the AD bank before remitting2Income Tax Department2
Rule 89(2)(c), CGST RulesExporters claiming a GST refundInvoices matched to BRCs or FIRCs3CBIC3
Regulation 5, 2026 RegulationsEvery services exporterRealise within nine months of the invoice date; twelve for rupee invoices522RBI522

For a receiving exporter, the useful rules are the GST and RBI ones; rule 220 matters only when you pay someone abroad.2

What does each option charge, including the FIRA?

Each option's charge, and whether its FIRA costs extra, is published differently.151820910

OptionBest forPublished chargeFIRA costSource
SkydoLocal bank transfers from major markets14USD 19 to USD 29 plus GST up to USD 10,0006Free15Skydo615
Razorpay MoneySaverLocal transfers from the US, UK and eurozone181% plus GST7No separate charge published18Razorpay718
Karbon BusinessUS bank transfers and marketplace payouts201% transaction fee8Not published20Karbon820
PayoneerMarketplace payouts such as Amazon or Upwork231% to 4% to convert to INR24Free digital FIRA9Payoneer249
PayPalClients paying by card or PayPal balance254.40% plus a fixed fee per international commercial transaction26Free weekly digital FIRA; custom FIRA charged per transaction10PayPal2610

Payoneer and PayPal are included because both publish a FIRA process; on published fees they rank after the three platforms above.2426

Which option is cheapest at $500, $2,000 and $5,000?

The cheapest option depends on the amount, because flat and percentage fees cross over as the invoice grows.67

PlatformBest forINR on USD 2,000INR on USD 5,000INR on USD 10,000Cost on USD 5,000
SkydoMost INRTransfer to Skydo local account details or international SWIFT accountLocal bank transfers from major markets₹1,86,373₹4,67,991₹9,39,2060.68%
Karbon BusinessBank transfer to a Karbon virtual USD accountUS bank transfers and marketplace payouts₹1,86,262 to ₹1,86,601₹4,65,655 to ₹4,66,503₹9,31,311 to ₹9,33,0071.00 to 1.18%
RazorpayMoneySaver Export Account: bank transfer to virtual account details (Standard plan)Local transfers from the US, UK and eurozone₹1,86,262 to ₹1,86,601₹4,65,655 to ₹4,66,503₹9,31,311 to ₹9,33,0071.00 to 1.18%
PayoneerLocal bank transfer to Payoneer receiving account detailsMarketplace payouts such as Amazon or Upwork₹1,80,947 to ₹1,86,601₹4,52,367 to ₹4,66,503₹9,04,734 to ₹9,33,0071.00 to 4.00%
PayPalInternational commercial transaction received into a PayPal account (PayPal checkout or invoice)Clients paying by card or PayPal balance₹1,72,958 to ₹1,74,760₹4,32,436 to ₹4,36,940₹8,64,899 to ₹8,73,9087.27 to 8.23%

Ranked by INR received on USD 5,000. Reference rate: European Central Bank data for 13 November 2026. Fees, conversion markup, GST on fees and FIRA charges as published by each provider, checked 28 October 2026. Ranges appear where a provider publishes a range or does not state its GST rate. Intermediary bank charges are excluded. See the methodology.

For example, at $5,000 Skydo's USD 29 fee is 0.58% before GST,6 Razorpay MoneySaver is 1% plus GST,7 and PayPal's receiving fee alone is 4.40% plus a fixed fee before any currency conversion.26

What documents and GST apply at tax filing time?

At tax filing time, an exporter needs invoices, FIRAs or FIRCs, e-BRCs where GST refunds are claimed, and, for foreign tax withheld, the foreign tax credit form.31327

DocumentBest forUsed forSource
FIRA or FIRCEvery exporterMatching receipts to reported income; GST refund statements3CGST Rules3
e-BRCExporters claiming GST refundsSelf-generated on DGFT from the bank's IRM13DGFT13
Form No. 44Exporters with tax withheld abroadForeign tax credit under rule 76 of the Income-tax Rules, 2026, from tax year 2026-2727Income-tax Rules, 202627
Form No. 145 and Form No. 146Exporters paying non-residentsPayer's information and accountant's certificate under rule 2202Income Tax Department2
LUTRegistered exportersInvoicing without IGST; rule 96A on late payment2829GST portal, CBIC2829

See FIRA for freelancers and income tax on foreign income for the next steps.

What changes in 2026 for FIRA, FIRC and Form 15CA?

The main 2026 change is the move to the Income-tax Act, 2025 and its rules, which renumber the remittance and tax credit forms.4227

  • New Act: The Income-tax Act, 2025 is in force from 1 April 2026, and "tax year" replaces previous year and assessment year.4
  • Form 15CA and 15CB: Rule 220 of the Income-tax Rules, 2026 uses Form No. 145 for payer information and Form No. 146 for the accountant's certificate.2
  • Foreign tax credit: Form 67 under the 1961 Rules gives way to Form No. 44 under rule 76 from tax year 2026-27.27
  • Return due date: CBDT's Budget 2026 FAQs move the due date for non-audit business and profession cases to 31 August.12
  • EDF: From 1 October 2026, every services exporter files an Export Declaration Form with the AD bank.5

The AIS mismatch guide helps if reported foreign receipts do not match your records.

How did we verify this?

We checked this page against the sources below on 31 October 2026. Provider fees, conversion markups and RBI payment aggregator (PA-CB) status were checked on 28 October 2026. Rupee amounts use European Central Bank reference rates for 13 November 2026. Read our methodology or report an error.

  1. [1]Income Tax e-Filing portal: Form 15CA user manual (checked 2026-10-31)
  2. [2]Income Tax Department: Income-tax Rules, 2026, rule 220 (furnishing of information for payment to a non-resident, Form No. 145 and Form No. 146) (checked 2026-10-31)
  3. [3]CBIC: CGST Rules, 2017 (consolidated), rule 46 (tax invoice and export endorsement), rule 47 (time limit) and rule 89(2)(c) (refund documents)
  4. [4]PIB: Income-tax Act, 2025 in force from 1 April 2026
  5. [5]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026, regulations 3, 4 and 5
  6. [6]Skydo FAQs, How much does Skydo charge? (checked 2026-10-28)
  7. [7]Razorpay, Multi-Currency Account for International Bank Transfers (MoneySaver Export Account pricing) (checked 2026-10-28)
  8. [8]Karbon Business, PayPal Alternative comparison page (checked 2026-10-28)
  9. [9]Payoneer Help Center, Digital FIRA FAQ (checked 2026-10-28)
  10. [10]PayPal India, Foreign Inward Remittance Advise (FIRA) (checked 2026-10-28)
  11. [11]Wise Help Centre, Receiving payments for Indian businesses (checked 2026-10-28)
  12. [12]CBDT: FAQs on Budget 2026 (return due date for non-audit business and profession cases)
  13. [13]DGFT: eBRC services page, self-certification of eBRC from bank inward remittance messages (IRMs), Trade Notice 33/2023-24 dated 10 November 2023
  14. [14]Skydo FAQs, What countries can I get paid locally through Skydo? (checked 2026-10-28)
  15. [15]Skydo, Receive international payments as a freelancer in India (product page) (checked 2026-10-28)
  16. [16]Skydo FAQs, What is accepted for GST filings and banks between FIRA and FIRC? (checked 2026-10-28)
  17. [17]RBI: Certificates of Authorisation issued under the Payment and Settlement Systems Act, 2007, Payment Aggregators list dated 16 October 2026 (checked 2026-10-28)
  18. [18]Razorpay Docs, International Bank Transfer (MoneySaver Export Account) (checked 2026-10-28)
  19. [19]Razorpay Docs, FIRS Automated Process (checked 2026-10-28)
  20. [20]Karbon Business, Karbon for Freelancers (checked 2026-10-28)
  21. [21]Karbon Forex Terms and Conditions, Interropac Private Limited (checked 2026-10-28)
  22. [22]RBI: Notification FEMA 23(R)/(1)/2026-RB dated 22 September 2026, amending regulation 5 (realisation period)
  23. [23]Payoneer, How to use Payoneer in India (last modified 18 September 2026, checked 2026-10-28)
  24. [24]Payoneer India, Payoneer Fees (checked 2026-10-28)
  25. [25]PayPal India, User Agreement for PayPal Services (last updated 13 January 2025) (checked 2026-10-28)
  26. [26]PayPal India, PayPal Merchant Fees (page last updated 28 March 2024) (checked 2026-10-28)
  27. [27]Income Tax Department: Income-tax Rules, 2026 as notified on 20 March 2026 (rule 76, Form No. 44, foreign tax credit; rule 75, Form No. 41)
  28. [28]GST Portal user guide: Furnishing of Letter of Undertaking (FORM GST RFD-11)
  29. [29]CBIC: CGST Rules, 2017, rule 96A (export under bond or Letter of Undertaking), clause (1)(b) as substituted by Notification No. 12/2024-Central Tax, 10 July 2024
  30. [30]Skydo, Terms of Use, last updated 9 April 2026 (checked 2026-10-28)

Frequently asked questions

How to get FIRA for tax filing as a freelancer in India?+

A freelancer gets a FIRA from whoever credits the foreign payment. Payoneer offers a free digital FIRA for each transaction under Reports and statements.9 PayPal offers a free weekly digital FIRA under Reports, then Tax.10 Wise emails an e-FIRC within 3 working days.11 For a bank wire, ask your bank for a FIRC.

Do I need Form 15CA to receive money from abroad?+

Form 15CA is for the person responsible for a remittance to a non-resident, filed before remitting, so an exporter receiving money does not file it for that receipt.1 Rule 220 of the Income-tax Rules, 2026 places the duty on the person responsible for paying a non-resident, using Form No. 145.2

Is Form 15CB required for receiving export payments?+

Form 15CB is a chartered accountant's certificate that supports Part C of Form 15CA for outward remittances.1 Under rule 220 of the Income-tax Rules, 2026, the matching certificate is Form No. 146, needed for Part C of Form No. 145 when payments to a non-resident exceed ₹5,00,000.2 Both forms concern payers sending money abroad.

Do I attach FIRA to my income tax return?+

Income tax returns are filed online in the ITR form notified for the tax year, and CBDT's Budget 2026 FAQs set 31 August as the due date for non-audit business and profession cases.12 Keep each FIRA or FIRC with the matching invoice, so you can reconcile foreign receipts with the income you report and answer any query from the department.

When do I need Form 145 as an Indian freelancer?+

An Indian freelancer needs Form No. 145 when paying a non-resident, for example a foreign subcontractor or software vendor, and the sum is chargeable to tax in India.2 Part A covers payments up to ₹5,00,000 in the tax year, and Part C, with a Form No. 146 certificate, covers larger amounts.2

Do I need Form 145 to refund a foreign client?+

Rule 220(3) of the Income-tax Rules, 2026 lists remittances that need no Form No. 145 information when the sum is not chargeable to tax, and the list includes purpose code S1501, refunds or rebates or reduction in invoice value on account of exports.2 Confirm the treatment of your refund with your bank and chartered accountant.

Is a FIRA needed for GST refund on export of services?+

Rule 89(2)(c) of the CGST Rules requires a statement with the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates when the refund is on account of export of services.3 An e-BRC is self-generated on the DGFT portal from the bank's IRM.13

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

Keep reading

RBI and FEMA

What is the difference between FIRC, FIRA and e-BRC for service exporters?

What FIRC, FIRA and e-BRC are, who issues each, how e-BRC works on the DGFT portal, and which documents Indian service exporters should keep for GST and tax.

RBI and FEMA

How should a freelancer get and use a FIRA?

A freelancer's guide to FIRA in 2026: how to get one from your bank, PayPal or a payment aggregator, what to check on it, how to fix errors and when you need it.

Tax

How is foreign income taxed for a freelancer living in India?

How India taxes a resident freelancer's fees from foreign clients under the Income-tax Act, 2025: residence, worldwide income, foreign tax credit, filing duties.

Glossary

What is a FIRA?

A FIRA is the Foreign Inward Remittance Advice a bank or platform issues when foreign money is credited to you in India. What it shows and why exporters keep it.

Tax

What should a freelancer do when AIS does not match their foreign income?

Why an Indian freelancer's AIS may not match their foreign income, how GST turnover and TDS entries differ from receipts, and how to give AIS feedback before filing.