Cross-Border Remittances & DTAA Treaty Relief

Taxation of Expatriates, NRIs & Section 195 (Form 15CA/15CB)

Specialized international tax desk in Chennai. Handling complex cross-border payments, Chartered Accountant Form 15CB certifications, Section 197 lower deduction certificates, DTAA relief claims, and seamless repatriation of property sale funds from NRO to overseas accounts.

NRI Cross-Border Tax and Foreign Remittance Advisory at Kevisha Consultancy Pvt. Ltd.
Global Tax Desk: Expert guidance on Section 195 foreign remittances, Form 15CA/CB, and DTAA treaties

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.

Outward Remittance Limit
USD 1 Million / FY (LRS)
Mandatory CA Cert
Form 15CB (u/s 195)
Tax Treaty Coverage
85+ Countries (DTAA)
Lower TDS Application
Section 197 (Form 13)

NRI & Expatriate Advisory Suite

Specialized Solutions for Global Indians & Expatriates:

Section 195 TDS rate determination on foreign payments and software licenses
Issuance of Form 15CA & 15CB Chartered Accountant Certifications
Lower/Nil TDS deduction certificate applications u/s 197 on property sales
Capital gains tax computation on sale of inherited / purchased real estate
DTAA relief claims, Tax Residency Certificate (TRC) and Form 10F filing
Repatriation of funds from NRO account to overseas foreign bank accounts (Form A2)
Filing Indian Income Tax returns for NRIs with income from rent, interest or dividends
Returning NRI tax planning, RNOR status planning, and foreign asset disclosures

Outward Remittance (Form 15CA & 15CB) Process

01

Transaction Review

We analyze the agreement, invoice, and bank account type (NRE/NRO) to verify taxability under Section 195 and the relevant DTAA treaty.

02

Tax Computation

Calculate appropriate TDS withholding or verify exemption based on TRC, Form 10F, or Section 197 certificate.

03

Form 15CB Issuance

Our Chartered Accountant digitally signs and uploads Form 15CB on the Income Tax e-filing portal.

04

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.