Indian income-tax work for non-residents, returning Indians and residents with foreign income or assets. Advice on another country's tax law should be taken from an adviser qualified in that country.
Which Act? The Income-tax Act, 2025 applies from 1 April 2026 (tax year 2026-27 onwards). Returns, audits and proceedings for FY 2025-26 and earlier years continue under the Income-tax Act, 1961. What changes.
What the work covers
- Residential status for the year, from travel dates and facts produced
- Tax on Indian-source income of non-residents
- Income-tax returns for NRIs and returning Indians
- Schedule FA reporting of foreign assets by residents
- Relief under a tax treaty (DTAA) and foreign-tax credit, from the treaty text and documents produced
- Foreign-remittance certificate in Form 146 (formerly Form 15CB)
- TDS on payments to non-residents (section 393 of the 2025 Act; section 195 of the 1961 Act for earlier payments)
Documents usually needed
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