International Taxation
Cross-border tax positions for non-residents, foreign income and foreign assets — worked out against the applicable treaty, not assumed.
Discuss this requirementInternational tax questions usually start with one thing: residential status. What follows — which income is taxable in India, whether treaty relief under a DTAA applies, and what needs to be reported — depends on getting that starting point right.
This covers NRIs with Indian income or assets, residents with foreign income or foreign assets to report, and the remittance paperwork — Form 15CA/15CB — that has to accompany funds moving across the border.
- NRIs with Indian income, property or investments
- Residents with foreign income or foreign assets
- Individuals or businesses remitting funds abroad
- Businesses with cross-border related-party transactions
Non-Resident Taxation
Tax computation and return filing for NRIs with Indian-sourced income, including property, investments and capital gains.
DTAA Advisory
Advisory on relief available under India's Double Taxation Avoidance Agreements, and how to claim it correctly in the return.
Foreign Income & Foreign Asset Reporting
Reporting of foreign income and foreign assets in the Indian return for residents, including Schedule FA compliance.
Residential Status & Taxability
Determination of residential status for a financial year and its effect on what income becomes taxable in India.
Form 15CA/15CB Assistance
Preparation and certification support for Form 15CA/15CB required before certain foreign remittances.
Foreign Remittances & Tax Compliance
Compliance support for inward and outward foreign remittances, including applicable TDS under Section 195.
Transfer Pricing Support
Documentation and compliance support for international transactions between associated enterprises.
How is residential status determined?
Primarily by the number of days spent in India during the financial year and preceding years, along with a few other conditions under the Income-tax Act — this is checked against your actual travel and stay record rather than assumed.
Do I need Form 15CA/15CB for every foreign remittance?
It depends on the nature and amount of the remittance — some categories are exempt. This is confirmed before the remittance is made, not after.
I'm a resident with a foreign bank account — do I need to report it?
Generally yes, under Schedule FA of the return, regardless of whether it generated taxable income during the year. Non-disclosure carries its own separate penalty exposure.
Ready to scope out the international taxation requirement?