Navigating Cross-Border Tax & FEMA Regulations
Cross-border taxation in India involves intricate intersections between the Indian Income Tax Act 1961, Double Tax Avoidance Agreements (DTAA), and Reserve Bank of India (RBI) Foreign Exchange Management Act (FEMA) guidelines. Whenever a payment is made to a non-resident, Section 195 mandates withholding tax at the prescribed rates, unless a valid CA Certificate (Form 15CB) or a lower deduction certificate from the Assessing Officer is obtained.
NRI & Expatriate Advisory Suite
Specialized Solutions for Global Indians & Expatriates:
Outward Remittance (Form 15CA & 15CB) Process
Transaction Review
We analyze the agreement, invoice, and bank account type (NRE/NRO) to verify taxability under Section 195 and the relevant DTAA treaty.
Tax Computation
Calculate appropriate TDS withholding or verify exemption based on TRC, Form 10F, or Section 197 certificate.
Form 15CB Issuance
Our Chartered Accountant digitally signs and uploads Form 15CB on the Income Tax e-filing portal.
Bank Remittance
Generate Form 15CA acknowledgment and submit along with Form A2 to the Authorized Dealer (Bank) for fund transfer.
Selling Property in India or Repatriating Funds?
Avoid 20%+ TDS withholding deductions on gross property sale value. Apply for Section 197 lower tax certificate and get complete CA certification from T. Nagar, Chennai.