Individuals, NRIs and visas: CA certificates
Net worth, income and sponsor certificates for embassies and education loans, and remittance certificates for NRIs.
Certificates in this group
- Net worth certificate for a visa
- Net worth certificate for a student study loan
- Income certificate (three years)
- Sponsor or parent financial capacity certificate
- Education-loan margin or funds availability certificate
- Business visa ownership and income certificate
- Form 146 remittance certificate
- Form 15CB under the Income-tax Act 1961
- NRO repatriation and source of funds certificate
- Capital gains computation for an NRI property sale
- LRS source of funds certificate
- Income certificate for MACT or maintenance cases
Net worth certificate for a visa
States the applicant's assets, liabilities and net worth on a date, for a visa application.
- Who asks
- Embassies and consulates
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Net worth Certificates for Visa by Foreign Embassy
Documents to keep ready (5)
- PAN and Aadhaar of the applicant
- Proof of each asset: property documents, investment and deposit statements
- Loan statements showing outstanding balances on the certificate date
- Bank statements for the period asked for
- The format prescribed by the bank, embassy or authority, if it has one
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Net worth certificate for a student study loan
States the net worth of the student's parent or co-applicant for an education loan.
- Who asks
- Banks and NBFCs giving education loans
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Net worth Certificates for Student Study Loan
Documents to keep ready (5)
- PAN and Aadhaar of the applicant
- Proof of each asset: property documents, investment and deposit statements
- Loan statements showing outstanding balances on the certificate date
- Bank statements for the period asked for
- The format prescribed by the bank, embassy or authority, if it has one
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Income certificate (three years)
States the applicant's income, by source, for the last three years.
- Who asks
- Embassies and banks
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Certificate Regarding Sources of Income
Documents to keep ready (4)
- PAN and Aadhaar of the applicant
- Income-tax returns with computations for the years covered
- Form 16 or other proof of each income source
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Sponsor or parent financial capacity certificate
States that a sponsor or parent has the funds to support a student, in the format the country asks for.
- Who asks
- Embassies and universities, for example for a US I-20 or for Australia, New Zealand, Ireland or Germany
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Net worth Certificates for Visa by Foreign Embassy
Documents to keep ready (6)
- PAN and Aadhaar of the applicant
- PAN of the sponsor and proof of relationship to the student
- Proof of each asset: property documents, investment and deposit statements
- Bank statements for the period asked for
- Income-tax returns with computations for the years covered
- The format prescribed by the bank, embassy or authority, if it has one
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Education-loan margin or funds availability certificate
States that the margin money or funds for an education loan are available.
- Who asks
- Banks giving education loans
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Net worth Certificates for Student Study Loan
Documents to keep ready (4)
- PAN and Aadhaar of the applicant
- Bank statements for the period asked for
- Deposit and investment statements showing the funds
- Loan sanction letter or facility terms
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Business visa ownership and income certificate
States the applicant's ownership of a business and the income drawn from it.
- Who asks
- Embassies, for business visas
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Certificate Regarding Sources of Income
Documents to keep ready (5)
- PAN and Aadhaar of the applicant
- PAN and registration or incorporation documents of the entity
- Audited financial statements for the years covered
- Income-tax returns with computations for the years covered
- The format prescribed by the bank, embassy or authority, if it has one
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Form 146 remittance certificate
Form 146 (formerly 15CB)
The CA certificate for a payment to a non-resident, filed before the remitter files Form 145 (formerly 15CA).
- Who asks
- The AD bank that makes the foreign remittance
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Income-tax Act 2025, Form 146 (Form 15CB under the Income-tax Act 1961), from 1 Apr 2026
- UDIN category
- Certificates: Form 146 under Income Tax Act 2025
Documents to keep ready (4)
- Invoice or agreement for the remittance and remitter and payee details
- Tax residency certificate and Form 10F of the payee, where treaty relief is claimed
- PAN of the remitter
- Proof of tax paid, if any
The CA confirms the final list when you start. No certificate is issued on provisional figures.
NRO repatriation and source of funds certificate
Certifies the source of funds in an NRO account for repatriation within the USD 1 million facility.
- Who asks
- The AD bank
- Typical turnaround
- 3–10 working days after complete documents
- Basis
- FEMA (USD 1 million NRO repatriation facility)
- UDIN category
- Certificates: Certification under Exchange Control legislation
Documents to keep ready (4)
- PAN and Aadhaar of the applicant
- NRO account statements
- Proof of the source of the funds: sale deed, inheritance or income records
- Income-tax returns with computations for the years covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Capital gains computation for an NRI property sale
Computes the capital gain on a property sold by a non-resident.
- Who asks
- The buyer, the AD bank and the Income-tax Department
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Others
Documents to keep ready (4)
- Purchase and sale deeds
- Proof of improvement costs
- PAN of the seller
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
LRS source of funds certificate
Certifies the source of funds for a remittance under the Liberalised Remittance Scheme.
- Who asks
- The AD bank
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- FEMA (Liberalised Remittance Scheme)
- UDIN category
- Certificates: Certification under Exchange Control legislation
Documents to keep ready (4)
- PAN and Aadhaar of the applicant
- Bank statements for the period asked for
- Proof of the source of the funds
- Income-tax returns with computations for the years covered
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Income certificate for MACT or maintenance cases
States a person's income for a Motor Accident Claims Tribunal or a maintenance case.
- Who asks
- Motor Accident Claims Tribunals and family courts
- Typical turnaround
- 1–2 working days after complete documents
- UDIN category
- Certificates: Certificate Regarding Sources of Income
Documents to keep ready (4)
- PAN and Aadhaar of the applicant
- Income-tax returns with computations for the years covered
- Proof of each income source
- Bank statements for the period asked for
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Given as part of an audit or appointment
Form 15CB under the Income-tax Act 1961
By appointmentForm 146 (formerly 15CB)
The 1961 Act version of the remittance certificate, kept for remittances that fall under that Act.
- Who asks
- The AD bank that makes the foreign remittance
- Typical turnaround
- 1–2 working days after complete documents
- Basis
- Income-tax Act 1961 (replaced by Form 146 under the Income-tax Act 2025 from 1 Apr 2026)
- UDIN category
- Certificates: Certificates in form 15CB
Documents to keep ready (2)
- Invoice or agreement for the remittance and remitter and payee details
- PAN of the remitter
The CA confirms the final list when you start. No certificate is issued on provisional figures.
Common questions
Which certificates are in the individuals, nris and visas group?
Net worth certificate for a visa; Net worth certificate for a student study loan; Income certificate (three years); Sponsor or parent financial capacity certificate; Education-loan margin or funds availability certificate; Business visa ownership and income certificate; Form 146 remittance certificate; Form 15CB under the Income-tax Act 1961; NRO repatriation and source of funds certificate; Capital gains computation for an NRI property sale; LRS source of funds certificate; Income certificate for MACT or maintenance cases.
How long do these certificates take?
Typical turnaround after complete documents: 1–2 working days for simple balance-sheet or bank certificates; 3–10 working days for dgft, rera and valuation certificates. These are typical ranges, not statutory periods.
Who signs the certificate and how is it verified?
The Chartered Accountant signs with a Class-3 DSC and generates a UDIN on the ICAI UDIN portal. The bank or authority can verify the UDIN at udin.icai.org.
Which form numbers changed under the Income-tax Act 2025?
From 1 Apr 2026: Form 146 (formerly 15CB).
Why are some certificates marked "By appointment"?
Form 15CB under the Income-tax Act 1961: these are given as part of an audit or appointment, so they start with a conversation rather than an online request.