1. NRI & Expatriate Tax Advisory

• Determining Residential Status under Income Tax Act

• Taxability of income earned in India & abroad

• Repatriation and remittance planning

• Tax planning for returning NRIs or relocating individuals

• Capital gains on sale of NRI-owned property in India

• Gift, inheritance & estate planning for cross-border families

 

2. Double Taxation Avoidance (DTAA) Advisory

• Claiming DTAA benefits to avoid double taxation

• Tax residency certificate (TRC) advisory and format assistance

• Foreign Tax Credit (FTC) computation & documentation

• Filing of Form 67 (for FTC claim under DTAA)

• Advisory on applicable treaties (US, UAE, UK, Singapore, etc.)

 

3. Cross-Border Transaction Compliance

• Advisory on foreign remittances under LRS (Liberalised Remittance Scheme)

• Withholding tax (TDS) on cross-border payments (royalty, interest, dividend)

• Form 15CA/15CB certification for foreign outward remittances

• Guidance on appropriate TDS rates as per DTAA

• Review of contracts for tax exposure and compliance clauses

 

4. Transfer Pricing & Intercompany Transactions

• Transfer pricing documentation for international group companies

• Arm’s length pricing analysis and benchmarking study

• Filing of Form 3CEB for specified domestic/international transactions

• Preparation of Master File & CbCR (if applicable)

• Transaction structuring and inter-company agreements

 

5. FEMA & RBI Compliances

• Advisory on Foreign Direct Investment (FDI) in Indian entities

• Filing of Form FC-GPR (allotment to foreign investor)

• Filing of Form FC-TRS (transfer between resident & non-resident)

• Annual Return on Foreign Liabilities & Assets (FLA)

• ODI and ECB related compliance (overseas investments and borrowings)

• Reporting through FIRMS portal (RBI)

 

6. Income Tax Return (ITR) Filing for NRIs & Foreign Citizens

• Filing ITR-2/ITR-3 for global income disclosure

• Claiming DTAA benefit & FTC in return

• Reporting foreign assets under Schedule FA

• Compliance for Black Money Act and FATCA (if applicable)

• Filing revised/belated returns and rectifications

 

7. Advisory for Indian Businesses with Global Presence

• Structuring outbound investments and branch/subsidiary setups

• Advisory on tax-efficient cross-border ownership structures

• Withholding tax planning for payments to foreign vendors

• Assistance in treaty analysis for cross-border services/sales

• Advisory on export income, SEZ, and global GST/VAT

 

📄 Important Forms & Filings – International Taxation (India)

Form No.	Purpose	Applicable To
Form 15CA	Declaration of remittance under Income Tax	Resident making payment to non-resident
Form 15CB	CA certificate on taxability of foreign remittance	Required in most foreign remittance cases
Form 3CEB	Disclosure of international/SDT transactions	Companies with related party international dealings
Form FC-GPR	Reporting FDI allotment to RBI	Indian company issuing shares to foreign investors
Form FC-TRS	Reporting transfer between resident & non-resident	For share transfers involving NRIs/foreigners
Form 67	Claim of Foreign Tax Credit	Indian residents claiming FTC on foreign income
FLA Return	Annual return for foreign assets & liabilities	Indian entities with foreign shareholding or investments
ITR-2/3	ITR with foreign income, assets, capital gains	NRIs, foreign citizens, HNIs, etc.
Schedule FA	Disclosure of foreign assets	Required in applicable ITRs for residents