International Tax Services
Services
Business Incorporation & Compliance
Registration & Certification Services
GST Advisory & Compliance
Income Tax Advisory & Compliance
Accounting and Payroll Services
Audit & Assurance Services
International Tax Services
UAE Business Services
Financial Insights
Detailed Summary of CBIC Instruction No. 03/2025-GST
Union Budget 2025: Goods and Services Tax Comprehensive Overview
Union Budget 2025: Direct Tax Comprehensive Overview
Detailed Summary of Recommendations from the 54th GST Council Meeting
Union Budget 2025: Goods and Services Tax Comprehensive Overview
Union Budget 2025: Direct Tax Comprehensive Overview
K ALOK & ASSOCIATES provides specialized International Tax Services for Non-Resident Indians (NRIs), foreign nationals, Indian expatriates, and businesses involved in cross-border transactions. Our Chartered Accountants help clients navigate complex tax laws, avoid double taxation, and ensure regulatory compliance for overseas income and remittances.
Whether you need help with Form 15CA/15CB filing, DTAA benefits, residential status, or expat taxation, we provide personalized solutions backed by deep expertise in international tax regulations.
Non-Resident Indians earning income in India are subject to Indian tax laws. We help NRIs manage their tax obligations, file income tax returns, and plan their finances efficiently.
Our NRI Tax Services Include:
- Determining residential status under Section 6
- ITR filing for:
- Rental income
- Capital gains on property/shares
- Interest income (NRO account, bonds)
- Tax planning to reduce TDS and overall liability
- Repatriation of funds (RBI/FEMA compliance)
- Claiming refunds of excess TDS deducted by tenants or banks
- Application of DTAA relief
We ensure NRI clients remain compliant with Indian tax laws while protecting their income from excessive taxation.
Double Taxation Avoidance Agreement (DTAA) Advisory
If you’re a resident of one country earning income from another, Double Taxation Avoidance Agreements help you avoid being taxed twice. India has signed DTAA with over 90 countries.
We Help You:
- Analyze DTAA provisions applicable to your country
- Determine applicable tax rates and exemptions
- Structure cross-border payments to minimize tax
- File tax returns claiming foreign tax credits (FTC)
- Draft DTAA declarations and forms for Indian banks and authorities
- Assist with documentation for dividend, royalty, interest, or fee income
Incorrect application of DTAA can result in higher TDS or tax notices. Our experts ensure correct interpretation and benefit claim.
Taxation of Expatriates (Inbound/Outbound)
Indian and foreign employees working in cross-border roles often face tax confusion. We help expatriates (both inbound and outbound) understand and comply with their tax responsibilities.
We Offer:
- Tax residency determination under Indian law
- Salary structuring for foreign nationals employed in India
- Tax treatment of ESOPs, stock options, and global compensation
- Tax equalization and home-host country tax coordination
- Filing income tax returns for expats
- Social security and treaty advisory
We coordinate with HR departments, payroll teams, and legal advisors to ensure complete and compliant taxation for expats.
Filing of Form 15CA & 15CB for Foreign Remittances
Any foreign remittance from India (except certain exempted payments) requires filing of Form 15CA (by remitter) and Form 15CB (by CA). These forms ensure that the appropriate taxes are deducted at source before funds leave India.
We Assist You With:
- Classification of remittance under correct RBI code
- Determining taxability of the payment
- Issuance of Form 15CB by a Chartered Accountant
- Online filing of Form 15CA (Parts A, B, C, D)
- Coordination with your bank for successful remittance processing
- Compliance with Section 195 and FEMA rules
We ensure that your international remittances are cleared smoothly without tax or legal issues.
Residential Status Determination for NRI/Expat
Your tax liability in India is determined by your residential status under Section 6 of the Income Tax Act. Mistakes in this classification can result in wrongful taxation or penalties.
We Help You:
- Determine correct residential status (Resident, RNOR, NRI)
- Apply 60/120/182 days rule and “365 days in 4 years” condition
- Apply special rules for seafarers, diplomats, foreign employees, and students
- Advisory on impact of deemed residency introduced in Finance Act
- Correct declaration in ITRs and bank/KYC forms
We provide a written report for residential status to support your tax return and avoid audit issues.
Tax Residency Certificate (TRC)
To claim DTAA benefits or prove your tax residency, you need to obtain a Tax Residency Certificate either from the Indian Government (if you are a resident) or from a foreign country (if you are an NRI or foreign citizen).
We Provide:
- Preparation and filing of TRC application with Income Tax Department
- Coordination for required documentation (Form 10FA/10FB)
- Advisory on getting TRC from foreign tax authorities (if you’re NRI)
- TRC usage in DTAA applications and 15CB certifications
TRC is a mandatory document for claiming DTAA relief — whether you are receiving interest/dividends from India or making payments overseas.
Why Choose K ALOK & ASSOCIATES for International Taxation?
- In-depth knowledge of Indian & cross-border tax rules
- Specialized team for NRIs, Expats, and International Transactions
- CA-certified 15CB, TRC, DTAA advisory, and global tax planning
- Smooth coordination with banks, remitters, and legal advisors
- Transparent pricing, timely execution, and global support
For safe, efficient, and compliant cross-border taxation, consult our expert team at info@kalok.in today. We assist clients across India and worldwide.
Services
Business Incorporation & Compliance
Registration & Certification Services
GST Advisory & Compliance
Income Tax Advisory & Compliance
Accounting and Payroll Services
Audit & Assurance Services
International Tax Services
UAE Business Services
Financial Insights
Detailed Summary of CBIC Instruction No. 03/2025-GST
Union Budget 2025: Goods and Services Tax Comprehensive Overview
Union Budget 2025: Direct Tax Comprehensive Overview
Detailed Summary of Recommendations from the 54th GST Council Meeting
Union Budget 2025: Goods and Services Tax Comprehensive Overview
Detailed Summary of Recommendations from the 54th GST Council Meeting
Union Budget 2025: Direct Tax Comprehensive Overview
Frequently Asked Questions
What is liberalised Remittance Scheme?
According to the Liberalised Remittance Scheme (LRS), all resident individuals, including minors, are permitted to freely remit up to US$ 2,50,000 per financial year for any permissible current or capital account transaction or a combination of both.
Who is an Authorised Dealer in respect of forex transactions?
An Authorised Dealer is any person specifically authorised by the Reserve Bank of India to deal in foreign exchange or foreign securities and usually includes banks.
Can a person resident in India hold assets outside India?
A person resident in India can own, hold, transfer or invest in a foreign security, foreign currency or any immovable property located outside India if such security, currency or property was acquired, owned or held by such person when he was a resident outside India or inherited from any person who was a resident outside India.
A resident individual can also acquire property and other assets overseas under Liberalised Remittance Scheme.
What are the accounts that can be opened in India by an NRI?
An NRI can open the following accounts in India –
* Non-Resident External Account (NRE) Account: It is an Indian rupee-denominated account used to park foreign earnings in India. The deposits in this account are exposed to currency fluctuation.
* Non-Resident Ordinary (NRO) Account: It is also an Indian rupee-denominated account. It is used to manage the income earned in India like dividends, rental income, pension, etc. Tax at 30% (plus applicable surcharge and cess) is deducted at source on interest earned on an NRO account.
* Foreign Currency Non-Residential (FCNR) Account: It is a foreign currency-denominated account and can be opened only in the form of term deposits of 1 to 5 years. Interest income earned on funds in an FCNR account is tax-free in India.
Can a resident individual remit money as a gift to an NRI who is a close relative of the resident individual?
Yes, a resident individual can make a rupee gift to an NRI who is a close relative of the resident individual. Such amount should be credited to the Non-Resident Ordinary (NRO) A/C of the NRI. However, the gift amount should be within the overall limit of USD 250,000 per financial year as allowed under the LRS for a resident individual. It is the responsibility of the resident donor to make sure that the aggregate amount of all the remittances made by him during a financial year, including the gift amount, does not exceed the limit specified under the Liberalised Remittance Scheme.
What is transfer pricing?
Transfer pricing is the practice of charging prices at arm’s length for transferring goods or services between related parties.
What is tie-breaker in tax treaties?
Tie-breaker clause in tax treaties are provisions used to resolve conflicts related to residency for tax purposes. Tie-breaker rule is applied when a person is resident in two countries at the same time.
What is a Permanent Establishment, and how does it impact international taxation?
A Permanent Establishment is a fixed place of business that can trigger tax obligations, such as corporate income tax and withholding tax, in a foreign country.
What is the arm’s length principle in transfer pricing?
The arm’s length principle in transfer pricing refers to pricing transactions between related parties as if they were unrelated parties dealing at arm’s length.
How do tax treaties work to avoid or mitigate double taxation?
Tax treaties, also known as Double Taxation Avoidance Agreements, aim to prevent or reduce double taxation by allocating taxing rights between countries.
What is a non- resident Indian (NRI)?
A Non-Resident Indian (NRI) is an Indian citizen who resides outside India for a specified duration of time.
What is international taxation?
International taxation refers to the study and application of tax laws and regulations that govern cross-border transactions, business activities, and the taxation of individuals and entities with international operations.
Why is international taxation important?
International taxation helps determine the tax liabilities of individuals and businesses engaged in international transactions, ensures compliance with tax laws, prevents double taxation, and promotes fair and efficient tax systems across countries.
What is double taxation and how is avoided?
Double taxation occurs when the same income or profits are subject to taxation in more than one jurisdiction. It can be avoided through various mechanisms such as tax treaties, foreign tax credits etc.
What are tax treaties and how do they work?
Tax treaties are bilateral agreements between countries that provide rules for the taxation of cross-border income and activities. They help allocate taxing rights, eliminate double taxation, and provide mechanisms for cooperation between tax authorities.