Income Tax · Expatriate Taxation

Expatriate Taxation Services — cross-border income, India compliance done right.

Complete tax support for expatriates in India — residential status, DTAA relief, salary structuring, Form 15CA/15CB, FEMA guidance, and ITR filing by Chartered Accountants in Mumbai.

Expatriates working in India face a tax environment that is simultaneously rule-bound and nuanced. Indian residential status — determined by the number of days spent in the country — governs whether global income is taxable in India or only Indian-source income. The RNOR status available to returning residents or long-tenure expatriates offers a window of reduced liability that, if missed or misunderstood, can result in substantial over-taxation.

The compliance obligations are equally layered. Salary received in India or for services rendered in India is taxable, and the applicable DTAA between India and the expatriate's home country may provide relief — but only when correctly claimed with a Tax Residency Certificate and, where required, Form 10F. International remittances from India trigger Form 15CA and 15CB requirements. FEMA regulations govern bank account types, property acquisition, and repatriation of funds.

NDS Advisors has experience advising expatriates, foreign nationals on employment visas, and returning NRIs across multiple industries and nationalities in Mumbai. We determine the correct residential status, structure salary packages tax-efficiently, prepare and file the ITR with all relevant DTAA schedules, assist with Form 15CA/15CB for outward remittances, and provide FEMA guidance on property and banking — all under one roof.

Our Expatriate Taxation Services Services

Residential Status Determination

Day-count analysis for each financial year to determine NR, RNOR, or Resident status — the foundation of all expatriate tax obligations in India.

DTAA Analysis & Treaty Relief

Identification of applicable DTAA provisions for the expatriate's home country; reduced withholding claims; Schedule FSI and TR preparation.

Salary Structuring & Payroll

Tax-efficient structuring of CTC components — HRA, LTA, standard deduction, perquisite valuation, and ESOP treatment for inbound expatriates.

Form 15CA & 15CB

CA certificate in Form 15CB and Form 15CA filing for outward remittances — salary repatriation, investment income transfers, and consultancy fee payments.

ITR Filing — ITR-2 / ITR-3

Complete ITR preparation with Schedule FSI (foreign income), Schedule TR (DTAA credit), and Schedule FA (foreign assets for Residents).

TRC & Form 10F Support

Tax Residency Certificate coordination from the home country authority and electronic Form 10F filing for DTAA benefit claims in India.

FEMA & Banking Guidance

NRE/NRO/FCNR account compliance; repatriation of savings; property acquisition rules for foreign nationals; LRS remittance guidance.

Tax Equalisation Advisory

Structuring and computation support for employer-managed tax equalisation arrangements — hypothetical tax, gross-up calculations, and shadow payroll.

Our Process

Residential Status & DTAA Review

Analyse day count, prior year stays, and home-country treaty to determine status and applicable treaty benefits.

Document & Salary Review

Review employment contract, payslips, Form 16, TRC from home country, and investment proofs.

ITR Preparation

Prepare return with all applicable schedules — FSI, TR, FA, CG — and compute net tax after DTAA credit.

Form 15CB & 15CA (if remitting)

CA-certify the Form 15CB and file Form 15CA for planned salary or investment remittances out of India.

Filing, Verification & Support

Submit ITR, complete e-verification, and provide acknowledgement; support for any AO queries on DTAA claims.

Why It Matters

✓Correct residential status — NR, RNOR, or Resident

✓DTAA relief correctly claimed — reduced Indian tax

✓Global income not over-taxed due to status error

✓ESOP and salary perquisites correctly valued

✓Form 15CA/15CB — bank remittances processed smoothly

✓Schedule FSI and Schedule TR accurately completed

✓FEMA bank account and property rules followed

✓Tax equalisation structured and computed correctly

Frequently Asked Questions

Residential status is determined by days spent in India. Spending 182 days or more in the year generally means Resident status. Fewer than 182 days means Non-Resident. Returning residents or long-term expatriates may qualify for RNOR status with limited tax exposure.

Non-resident expatriates are taxed only on Indian-source income — salary for services in India, rental income from Indian property, gains on Indian assets, and interest from Indian accounts other than NRE accounts. Residents are taxed on global income.

Form 15CA is a declaration by the remitter confirming taxability and TDS status of the outward remittance. Form 15CB is a CA certificate on the nature of the remittance and applicable DTAA provision. Both are required by banks before executing international transfers above prescribed thresholds.

Yes. The applicable India-country DTAA typically provides relief — either exemption in one country or credit for Indian taxes paid — against the home country liability. TRC and Form 10F are required to claim this relief.

Expatriates must maintain appropriate NRE/NRO accounts. Repatriation of savings requires FEMA compliance. Acquiring immovable property as a foreign national has specific restrictions. These FEMA requirements run alongside income tax obligations.

Tax equalisation ensures an expatriate's net tax burden equals their home country liability. The employer pays excess Indian tax and the employee pays a hypothetical home-country tax amount. This requires specialist payroll and tax structuring support.

Expatriates with only salary and other source income file ITR-2. Those with business income in India file ITR-3. NRIs use Schedule FSI, Schedule TR, and Schedule FA as applicable. The due date is 31st July or 31st October for audit cases.

Your India tax obligations — handled with expertise.

From residential status to DTAA relief to ITR filing, our Chartered Accountants provide full expatriate tax support so you meet every India compliance requirement accurately.