Cross-border payments, foreign investments and NRI income need careful handling of withholding tax and tax treaty rules.
We certify foreign remittances, advise on tax treaty relief, prepare transfer pricing documentation, and handle NRI returns and repatriation of funds.
- Chartered Accountant's certificate (Form 15CB) for foreign remittances
- Online filing of Form 15CA
- Tax treaty (DTAA) relief and Tax Residency Certificate review
- Withholding tax on royalty, technical fees and other payments to non-residents
- Transfer pricing documentation, benchmarking and accountant's report
- Advice on permanent establishment and place of effective management
- NRI tax returns and NRI taxation
- Repatriation of funds from NRO accounts
How we work
- Step 1Review the paymentAgreement and nature of the income reviewed.
- Step 2Check the rateIndian law and tax treaty rates compared.
- Step 3CertifyCertificate prepared and signed.
- Step 4FileForm 15CA filed and documents ready for your bank.
Documents required
- Agreement or invoice with the foreign party
- Tax Residency Certificate of the foreign party
- Form 10F filed online by the foreign party
- No permanent establishment declaration
- Remittance details from your bank
- PAN of the remitter
Frequently asked questions
When does a foreign payment need a CA certificate?
When a payment to a non-resident is taxable in India and the total paid in the year is above ₹5 lakh, a Chartered Accountant's certificate is needed before your bank can send the money.
What does a foreign vendor need to give us to get a lower treaty rate?
Usually a Tax Residency Certificate from its home country, Form 10F filed online, and a declaration that it has no permanent establishment in India.
How are NRIs taxed in India?
Only on income earned or received in India, such as rent, capital gains on Indian property or shares, and interest on NRO deposits. Income earned abroad is not taxed in India.
How can an NRI move money from an NRO account abroad?
Up to USD 1 million can be repatriated in a financial year. The bank needs a CA certificate confirming that Indian taxes have been paid.
What is transfer pricing?
Transactions between an Indian business and related companies abroad must be priced as they would be between unrelated parties. Such businesses must keep documentation and file an accountant's report.
The information on this page is general and is not professional advice.