Services for clients across India. Applicable state, sector and professional requirements are assessed before an engagement.
Foreign remittances move only when the paperwork agrees: the bank wants 15CA/CB, the certificate wants a defensible tax position, and the tax position wants documents — TRC, agreement, invoice — assembled before the deadline pressure starts. This engagement runs that chain for one-off and recurring remitters.
When this service is typically required
- Paying a non-resident: services, royalties, dividends, loans — the remitter's checklist
- The AD bank has asked for Form 15CB or the correct 15CA part
- DTAA benefit is claimed and must be documented (TRC, Form 10F, no-PE declarations)
- Recurring monthly remittances need a standing, repeatable process
Indicative scope
- Taxability analysis: Act vs DTAA, TDS rate and section determination
- Form 15CB certification where applicable; correct 15CA part identification and filing
- Document assembly: agreements, invoices, TRC, 10F, declarations
- TDS deposit coordination and reconciliation with returns
- Standing SOPs for repeat remitters
Key points at a glance
| Item | Position |
|---|---|
| Parts of 15CA | A–D by amount and taxability; many small/exempt remittances need no CB |
| 15CB | A CA certificate on taxability and rate — the bank's comfort document |
| DTAA | Lower treaty rates need TRC and prescribed declarations on file |
| Timing | Certificates precede remittance — banks will not move money backwards |
Deliverables
Filed 15CA (correct part) and signed 15CB with UDIN where applicable, the taxability position note, and the document file the bank and any later assessment will ask for.
Information and documents generally required
Invoice/agreement, beneficiary details, TRC and Form 10F for treaty claims, nature-of-remittance description, and PAN/TAN of the remitter.
Engagement process
Client responsibilities, assumptions and reliance
Beneficiary documents (especially TRC) come from your counterparty — start early; treaty benefits without them are not certified. Facts described in the certificate are the remitter's representations.
Scope exclusions
Assessment proceedings on past remittances, FEMA compounding, and transfer-pricing documentation are separate scopes.
Frequently asked questions
Every remittance needs 15CB?
No — parts and exemptions matter; several categories need only 15CA Part A/D or nothing. The analysis states which applies, and why, before any certificate is drafted.
The beneficiary won't give a TRC. Can we still use the treaty rate?
Certification of a treaty rate without prescribed documentation is not offered — that protects you as much as the certificate's signer. The Act's rate applies until the papers exist.
How fast can this turn around?
With documents complete, quickly; the long pole is usually the counterparty's TRC. Standing remitters get an SOP so month two onwards is routine.
Who bears the tax if we didn't deduct?
The Indian payer carries the exposure — grossing-up, interest and disallowance. That is precisely why the position note precedes the payment.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
TDS ComplianceFLA Return (RBI)NRI Lower-TDS CertificatesRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.
| Compliance | Due | Note |
|---|---|---|
| ITR (non-audit) | 31 July 2026 | Belated/revised until 31 Dec 2026 |
| Tax audit report | 30 September 2026 | Form 3CA/3CB-3CD |
| ITR (audit cases) | 31 October 2026 | TP cases: 30 November |
| Advance tax instalments | 15 Jun / 15 Sep / 15 Dec / 15 Mar | Interest u/s 234C for shortfall |
| TDS returns (24Q/26Q) | 31 Jul / 31 Oct / 31 Jan / 31 May | Late fee Rs 200/day u/s 234E |
Dates as generally applicable on 15 July 2026; extensions/notifications can change them — confirm current dates before relying.