Cross-Border Advisory • Income Tax Act & FEMA

NRI Taxation & Section 195 Lower TDS Advisory

Expert tax optimization and statutory compliance for Non-Resident Indians (NRIs), Overseas Citizens of India (OCIs), and foreign investors holding or liquidating assets in India.

Section 195 Lower TDS (Form 13)

Under Indian tax law, property sales by NRIs are subject to a default 20%+ surcharge TDS on gross value. We prepare and file Form 13 applications to obtain Lower/Nil Tax Deduction Certificates on actual capital gains.

Repatriation & Form 15CA / 15CB

Issuance of Chartered Accountant certifications under Form 15CB and electronic filing of Form 15CA to facilitate swift fund transfers from NRO accounts under the USD 1 Million Scheme.

DTAA Relief & Foreign Tax Credit

Maximizing treaty benefits under bilateral Double Taxation Avoidance Agreements (DTAA) with the US, UK, UAE, Canada, Singapore, and Europe (TRC & Form 10F).

Residency Status Determination

Precise physical stay tracking under Section 6(1) and the Deemed Residency rules under Section 6(1A) to assess global vs. Indian income exposure.

Launch Calculator

Initiate Section 195 TDS Scoping

Consult with senior cross-border tax partners for your Indian property transaction or repatriation mandate.

Consult NRI Desk
ICAI Ethical Pull-Model Notice Information on this page is published solely on a pull-model basis upon visitor request for educational and general informational purposes regarding cross-border taxation frameworks in India.