Expatriate Taxation Services — Income Tax for Foreign Nationals and NRIs in India

Expatriate Taxation Services in India

Expatriate taxation in India is one of the most technically demanding areas of income tax compliance. A foreign national working in India, an Indian professional deputed abroad, or a non-resident Indian returning home after years overseas each faces a distinct and detailed income tax position that depends on their residential status under Section 6 of the Income Tax Act, 1961, the Double Taxation Avoidance Agreement between India and their home country, the specific category of income they earn, and the particular forms and compliance steps their employer and they are required to complete. Getting any of these elements wrong — miscalculating residential status, misapplying a DTAA employment article, missing a Form 67 foreign tax credit claim, or failing to disclose foreign assets in Schedule FA — creates income tax exposure that can be expensive and, in some cases, difficult to reverse.

N D Savla & Associates, Chartered Accountants based in Mumbai, provides comprehensive expatriate taxation services to multinational companies, Indian companies with expatriate employees, foreign nationals assigned to India, Indian nationals on overseas assignments, and non-resident Indians planning to return to India. Our international tax team covers the full spectrum of expatriate income tax compliance: residential status determination, DTAA analysis and Tax Residency Certificate applications, TDS on expatriate salary under Section 192, Form 15CA/15CB for cross-border remittances, shadow payroll compliance, income tax return filing for expatriates, Schedule FA foreign asset disclosure, Form 67 foreign tax credit, and RNOR transition planning for returning Indians.

The Income Tax Department's Annual Information Statement now captures foreign remittance data through FATCA/CRS automatic exchange of financial account information, making expatriate tax compliance more transparent and more rigorously enforced than at any point in India's income tax history. Foreign nationals who receive income in India without proper TDS compliance, and non-resident Indians with foreign accounts and assets not disclosed in Schedule FA, face Section 148 reassessment notices with the extended 10-year time limit for cases involving foreign income above Rs. 50 lakh. Proper expatriate tax planning from the start of an assignment is far less costly than dealing with the consequences of non-compliance years later. All expatriate income tax returns and related forms are filed on the income tax portal at incometax.gov.in.

Who Is an Expatriate for Income Tax Purposes in India?

The term "expatriate" is not used in the Income Tax Act, 1961 — but in practice, expatriate taxation covers two distinct populations whose income tax compliance is significantly more complex than that of ordinary resident Indian taxpayers:

Inbound Expatriates — Foreign Nationals Working in India

An inbound expatriate is a foreign national who has come to India to work — whether on a short-term business visit, a medium-term project assignment, or a long-term secondment from a foreign parent company. The income tax treatment of an inbound expatriate depends critically on how many days they spend in India in the financial year and in preceding years (which determines their residential status under Section 6), and whether the relevant DTAA between India and their home country provides an employment income exemption for their category of assignment. Short-term visitors (under 90 days in the financial year) with salaries paid entirely outside India and not borne by an Indian entity are often exempt from Indian income tax under the DTAA employment article. Longer-term assignees and those whose salary costs are borne by an Indian entity must pay Indian income tax and comply with TDS, return filing, and related obligations.

Outbound Expatriates — Indian Nationals Working Abroad

An outbound expatriate is an Indian national who has gone abroad to work — whether permanently as an emigrant, temporarily on an overseas assignment for their Indian employer, or as an Indian citizen living abroad for many years who returns to India. The income tax treatment of an outbound Indian depends on their residential status: a non-resident Indian (NRI) pays income tax only on income sourced in India; a Resident but Not Ordinarily Resident (RNOR) pays income tax on Indian-sourced income and on income derived from a business controlled or profession set up in India; and a Resident and Ordinarily Resident (ROR) who has returned from abroad pays income tax on global income. For an Indian returning from abroad after several years of non-residence, the RNOR window (typically the first 2 years after return) provides a significant income tax benefit on foreign income earned during those two years.

Residential Status Under Section 6 — The Foundation of Expatriate Taxation

Every income tax calculation for an expatriate begins with determining their residential status under Section 6 of the Income Tax Act, 1961 for the relevant financial year. The residential status determines which income is taxable in India. India has three categories of residential status for individuals:

Resident and Ordinarily Resident (ROR)

An individual is a Resident and Ordinarily Resident (ROR) if: (1) they are a resident of India for the relevant financial year (present in India for 182 days or more, or in India for 60 days or more and for 365 days or more in the preceding 4 years); AND (2) they satisfy both of the following additional conditions: they have been a resident in India for at least 9 of the 10 previous years preceding the current financial year; AND they have been in India for 730 days or more in the 7 years preceding the current financial year. An ROR individual is taxable on their worldwide income — income from all sources, wherever earned and wherever received, is includible in their total income for Indian income tax purposes.

Resident but Not Ordinarily Resident (RNOR)

An individual is Resident but Not Ordinarily Resident (RNOR) if they are a resident of India for the current financial year but do not satisfy both the additional conditions required for ROR status. This means: they have been a non-resident in India for at least 2 of the 10 years preceding the current financial year; OR they have been in India for 729 days or less in the 7 years preceding the current financial year. For an RNOR individual, only the following income is taxable in India: income received or deemed to be received in India; income that accrues or arises in India; and income from a business controlled in India or a profession set up in India (even if accruing outside India). Critically, foreign income of an RNOR that does not fall into these categories is NOT taxable in India. This is the major benefit of RNOR status for returning Indians.

Non-Resident (NR)

An individual is Non-Resident (NR) for a financial year if they do not satisfy the conditions for residency: they are in India for less than 182 days in the financial year, or if they are in India for less than 60 days in the financial year (or less than 365 days in the preceding 4 years + less than 60 days in the current year). A Non-Resident individual is taxable in India only on: income received or deemed to be received in India; income that accrues or arises in India (or is deemed to accrue or arise in India under Section 9); and income from a business controlled in India or profession set up in India. Foreign income of a Non-Resident is not taxable in India.

Section 6(1A) — Deemed Resident (Finance Act 2020)

The Finance Act, 2020 introduced a new concept: the "deemed resident" under Section 6(1A). An Indian citizen who is not a resident of India under the normal residential status rules, and whose total income (other than foreign-source income) exceeds Rs. 15 lakh in the financial year, shall be deemed to be a resident in India for that year if they are not liable to tax in any other country or territory. This provision was introduced to prevent high-net-worth Indian citizens from claiming statelessness — not being resident in any country for tax purposes — to escape tax in India. A deemed resident under Section 6(1A) is treated as an RNOR (not as an ROR), which limits the scope of their Indian tax liability to Indian-sourced income.

What Income Is Taxable for Expatriates in India?

Section 5 — Scope of Total Income

Section 5 of the Income Tax Act defines what income is includible in the total income of an individual based on their residential status. For an ROR: total income includes income received or deemed received in India + income accruing or arising in India + income accruing outside India (global income). For an RNOR or NR: total income includes only income received or deemed received in India + income accruing or arising in India + income accruing outside India from a business controlled in India or a profession set up in India. The scope of "deemed to accrue or arise in India" is defined in Section 9.

Section 9 — Income Deemed to Accrue or Arise in India

Section 9 is particularly important for expatriate taxation because it extends the scope of India's taxing jurisdiction to certain categories of income that, while technically arising outside India, are deemed to arise in India. The key categories of deemed Indian-source income relevant to expatriates are:

• Salary for services rendered in India: under Section 9(1)(ii), salary paid for services rendered in India is deemed to accrue in India even if the salary is paid outside India. An expatriate who works in India for part of the year must pay Indian income tax on the portion of their salary attributable to the Indian service period.
• Salary paid to an Indian citizen by the Indian government: under Section 9(1)(iii), salary paid by the Government of India to an Indian citizen for services outside India is taxable in India.
• Interest paid by an Indian company or resident: under Section 9(1)(v), interest paid by an Indian company or resident to a non-resident is deemed to arise in India.
• Royalties: under Section 9(1)(vi), royalties paid by an Indian resident to a non-resident for use of a right or property in India are deemed to arise in India.
• Fees for Technical Services (FTS): under Section 9(1)(vii), FTS paid by an Indian resident to a non-resident for services utilised in India are deemed to arise in India.

DTAA and the 183-Day Employment Income Exemption

Most of India's Double Taxation Avoidance Agreements include a "Dependent Personal Services" or "Employment" article (typically Article 15 or 16) that provides an exemption from source country income tax for short-term visitors who do not cross specified thresholds. The Tax Residency Certificate from the expatriate's home country is the mandatory document required to claim this exemption in India under Section 90(4) of the Income Tax Act. Without a valid TRC, TDS must be deducted at domestic rates regardless of the DTAA.

How the 183-Day Rule Works

The standard employment article in India's DTAAs provides that salary for employment services rendered in India is taxable only in India (not in the home country) UNLESS three conditions are simultaneously satisfied:

• The expatriate is present in India for 183 days or less in the relevant period (typically a 12-month period starting from the date of arrival, or a calendar year or fiscal year, depending on the specific DTAA wording)
• The salary is paid by or on behalf of an employer who is NOT a resident of India
• The salary is NOT borne by or deducted from a Permanent Establishment or fixed base that the employer has in India

If ALL THREE conditions are satisfied, the salary is taxable only in the home country and is exempt from Indian income tax and Indian TDS. If ANY ONE condition fails, the salary is taxable in India.

When the Three Conditions Are NOT All Met

The 183-day exemption fails whenever the Indian entity bears the expatriate's salary cost — either directly (salary paid from India), through a recharge arrangement (UK parent recharges India subsidiary for the expatriate's salary cost), or because the Indian entity has a PE. In practice, the recharge condition is the most commonly tripped: even if the UK employer pays the salary, if the Indian subsidiary reimburses the UK employer for the expatriate's time in India (which is standard in intra-group secondment arrangements), the Indian entity is "bearing" the salary cost, and the third DTAA condition fails. In such cases, Indian TDS applies to the Indian-apportioned salary.

Shadow Payroll and Tax Equalization

Many multinational companies manage their expatriate salary tax obligations through shadow payroll and tax equalization arrangements. Shadow payroll means running a notional payroll in the host country (India) to compute and deposit TDS on the Indian portion of the expatriate's salary — even though the actual salary is paid in the home country in home currency. This ensures Indian TDS compliance without physically restructuring the salary payment. Tax equalization means the company ensures that the expatriate pays no more (and no less) income tax than they would have paid if they had stayed in their home country. The company absorbs any excess Indian tax and recovers any tax saving. N D Savla & Associates handles complete shadow payroll computation and TDS Return Filing for companies with inbound expatriates in India.

Inbound Expatriate Tax Compliance — What Companies and Employees Must Do

For companies that receive inbound expatriates — whether as secondees from a foreign parent, contract workers from overseas, or short-term business visitors — the income tax compliance obligations in India are specific and often underestimated. Non-compliance exposes both the company and the expatriate to significant penalties.

TDS on Expatriate Salary Under Section 192

Section 192 of the Income Tax Act requires every employer paying salary to an employee to deduct TDS at the average rate of income tax computed on the salary. For expatriates, computing this average rate is complex because: the salary may be in foreign currency (requiring conversion to INR at the telegraphic transfer buying rate); the salary may include components paid outside India (which must still be included in total salary for TDS computation); benefits like accommodation, company car, club membership, and home leave travel must be valued as perquisites; and DTAA exemptions and foreign tax credits must be properly applied. N D Savla & Associates computes the correct TDS on expatriate salary for every inbound expat employee, files Form 16, and submits the quarterly Form 24Q TDS Return Filing with the Indian TDS data.

Form 15CA and Form 15CB for Remittances Outside India

Every time an Indian company makes a remittance outside India on behalf of or to a non-resident, the provisions of Section 195 of the Income Tax Act and Rule 37BB apply. The key compliance requirement is:

• Form 15CB: A Chartered Accountant must examine the remittance and certify whether TDS has been correctly deducted, whether the remittance is chargeable to income tax in India, whether DTAA provisions apply, and what the applicable tax rate is. Form 15CB is signed by the CA and uploaded on the income tax portal.
• Form 15CA: The Indian remitter (company) files a declaration online on the income tax portal at incometax.gov.in, incorporating the Form 15CB details, before making the remittance. Part A, Part B, Part C, or Part D of Form 15CA applies depending on the nature and quantum of the remittance.
• Exempted remittances: Certain categories of remittances (import payments, repatriation of surplus NRE account funds, etc.) are exempt from Form 15CA/CB requirements; the applicable exemption must be correctly identified.

N D Savla & Associates prepares Form 15CB for all types of expatriate-related remittances: salary payments to non-resident expats, reimbursements of expenses to foreign employers, and management fee or service fee payments to overseas entities.

Perquisites and Benefits in Kind for Inbound Expatriates

Indian income tax law requires that the value of perquisites provided to employees be included in their salary for TDS purposes. For expatriates, the most significant perquisites include: rent-free or concessional accommodation (valued at 10–15% of salary depending on city population); company car for personal use (valued at prescribed amounts per month depending on engine capacity); medical reimbursement above Rs. 15,000 per year; club membership fees; home leave travel passages; school fees for expatriate children (partly taxable); and interest-free or concessional loans. Each perquisite has a specific valuation rule under Rule 3 of the Income Tax Rules, and the aggregate perquisite value significantly affects the expatriate's total taxable income and the company's TDS obligation.

ESOPs and Equity Compensation for Expatriates

Employee Stock Option Plans (ESOPs) and other equity compensation create particularly complex tax situations for expatriates. When a stock option is granted in one country and exercised in another — which is common for internationally mobile employees — the perquisite value at exercise must be apportioned between the countries in which services were rendered during the vesting period. Under Section 17(2)(vi) of the Income Tax Act, the difference between the fair market value (FMV) of the shares at exercise and the exercise price is taxable as a perquisite in the year of exercise. For cross-border exercises, the Indian portion of the perquisite (based on the number of days of Indian service during the vesting period as a proportion of total vesting days) is taxable in India. This apportionment calculation requires careful records of the assignee's physical presence in each country throughout the vesting period.

Outbound Expatriate Tax — NRIs and RNOR Planning for Returning Indians

For Indian nationals who have gone abroad to work — whether on a short assignment, a long-term career, or permanent emigration — the income tax planning focus is on: maintaining Non-Resident status correctly, managing Indian-source income optimally while non-resident, and planning for the RNOR transition when they return.

NRI Status and Indian Income — What Is Taxable

A Non-Resident Indian (NRI) pays income tax in India only on income that accrues or arises in India or is received in India. The most common sources of Indian income for NRIs are: rental income from Indian property; interest on NRO bank accounts (taxable at 30% + surcharge + cess, or at DTAA rate with TRC); dividends from Indian companies; capital gains on sale of Indian property, shares, or mutual funds; and income from an Indian business or profession. Interest on NRE accounts and FCNR accounts is fully exempt from Indian income tax for NRIs. An NRI who receives dividend or interest income subject to TDS can claim the DTAA reduced rate by furnishing a Tax Residency Certificate and Form 10F. N D Savla & Associates handles the complete annual income tax compliance for NRI clients with Indian income — from ITR filing to TRC applications to advance tax computation.

RNOR Status — The Returning Indian's Tax Break

RNOR status is one of the most valuable income tax planning tools available to returning NRIs. An Indian who has been non-resident for 9 of the preceding 10 years qualifies as RNOR on return. During the RNOR period (which typically lasts for 2 financial years after returning to India, depending on the specific year-count), the returning Indian's foreign income is NOT taxable in India. Only Indian-sourced income — salary from Indian employer, rental income from Indian property, Indian bank interest, Indian capital gains — is taxable during the RNOR window.

This means a returning Indian should:

• Convert NRE accounts and FCNR deposits to RFC (Resident Foreign Currency) accounts on return, to continue holding foreign currency without FEMA violation; RFC accounts are exempt from exchange risk and can be freely repatriated
• Retain foreign income-producing assets (overseas fixed deposits, foreign equities, foreign property generating rental income) during the RNOR window to benefit from the foreign income exemption
• Defer repatriation of foreign income to India until after RNOR status expires (when it becomes taxable in India anyway as ROR) — timing repatriation to coincide with a year of lower Indian income can minimise overall tax
• Disclose all foreign assets in Schedule FA of the income tax return from the first year of RNOR status, even though the income from such assets is exempt; non-disclosure penalties apply regardless of taxability

Foreign Asset Disclosure — Schedule FA

Schedule FA in the income tax return (ITR-2 or ITR-3) requires a Resident and Ordinarily Resident individual to disclose all financial interests held outside India at any time during the financial year. This includes: foreign bank accounts with balances and interest earned; foreign equity, debt, and other financial assets with acquisition cost and income; foreign immovable property; beneficial interests in foreign trusts; accounts with any financial interest abroad; signing authority on foreign accounts; and foreign insurance policies. RNOR individuals are also required to disclose foreign assets in Schedule FA from the first year of their RNOR status, even though the income is exempt. Non-disclosure of foreign assets by a resident individual attracts penalties of Rs. 10 lakh per year under the Black Money (Undisclosed Foreign Income and Assets) Act, 2015 and can attract prosecution.

Foreign Tax Credit — Form 67

A Resident or RNOR individual who has paid income tax in a foreign country on income that is also taxable in India can claim a credit for the foreign tax paid against their Indian income tax liability under Section 91 (for non-DTAA countries) or under the DTAA's credit article (for DTAA countries). The foreign tax credit claim is made in Form 67, which must be filed on the income tax portal at incometax.gov.in on or before the due date for filing the income tax return. The credit is limited to the lower of: the foreign tax paid on that income; or the Indian income tax attributable to that income at the Indian rate. N D Savla & Associates prepares Form 67 for all returning Indian clients who have foreign-source income that is taxable in India.

Income Tax Return Filing for Expatriates

Expatriates — whether inbound foreign nationals or outbound Indians — have specific income tax return filing requirements that differ from those of ordinary resident Indian individuals:

Which ITR Form for Expatriates?

ITR-2 is the applicable form for individuals and HUFs who have: income from salary, house property, capital gains, and other sources; and income from outside India (which is reportable in Schedule FSI and Schedule FA). If the expatriate also has income from business or profession in India, ITR-3 applies. An NRI receiving only salary from an Indian employer and NRO interest can file ITR-1 if total income is below Rs. 50 lakh and there are no capital gains, other income, or overseas income schedules to be completed.

Mandatory Schedules for Expatriates

In addition to the standard income schedules, expatriates must complete:

• Schedule FA: Foreign asset disclosure (mandatory for ROR and RNOR; not for NR)
• Schedule FSI: Foreign source income disclosure (mandatory for ROR; income exempt for RNOR but may need disclosure)
• Schedule TR: Foreign tax credit details corresponding to Form 67 (mandatory where foreign tax credit is claimed)
• Schedule 5A: Partner in a foreign LLP or body corporate (if applicable)

Due Date and Late Filing Consequences

The due date for filing the expatriate income tax return is October 31 for those with international transactions or those required to get accounts audited under Section 44AB, and July 31 (extended by CBDT) for others. Late filing attracts a penalty under Section 234F (Rs. 5,000 or Rs. 10,000 depending on total income and timing) and interest under Section 234A. For expatriates with significant foreign assets, filing the return on time is critical to avoid scrutiny and reassessment. A proactive Tax Health Check before the ITR due date identifies all Schedule FA and Schedule FSI disclosures required and ensures the return is complete and correct.

Recent Developments in Expatriate Taxation

Section 6(1A) — Deemed Resident Provision (Finance Act 2020)

The Finance Act, 2020 introduced Section 6(1A), targeting high-net-worth Indian citizens living in no-tax or low-tax jurisdictions who were not liable to tax in any country. Such individuals with Indian-source income exceeding Rs. 15 lakh are now deemed to be Indian residents (taxed as RNOR) if they are not taxable in any other jurisdiction. This provision has significantly affected high-income Indian citizens living in UAE, Bahrain, and similar zero-tax countries who were previously untaxed globally. Planning around Section 6(1A) requires establishing genuine tax residency and tax liability in another country.

LRS TCS — Tax Collected at Source on Foreign Remittances (Finance Act 2023)

The Finance Act, 2023 significantly increased Tax Collected at Source (TCS) on remittances under the Liberalized Remittance Scheme (LRS) from 5% to 20%, effective 1 October 2023, on remittances exceeding Rs. 7 lakh in a financial year (with an exception for education and medical remittances). This affects Indian residents remitting funds abroad for investment, travel, gifts, and overseas property purchases. TCS collected can be claimed as a credit against income tax liability in the ITR or as a refund. Companies with outbound assignees whose LRS remittances are processed through the company must ensure TCS compliance.

MLI and DTAA Anti-Avoidance

The Multilateral Instrument (MLI), which India ratified and which came into force for covered DTAAs from October 2019, has modified the employment article and other provisions of several India DTAAs to include Principal Purpose Test (PPT) and other anti-avoidance provisions. Structures designed primarily to obtain DTAA tax benefits — such as short assignments structured to avoid the 183-day threshold, or secondment arrangements structured to avoid the employer PE condition — face increased scrutiny under the PPT. Our Tax Residency Certificate and DTAA advisory services address these MLI implications for every expatriate tax structure.

CBDT Circular on Residential Status During COVID-19 and Beyond

The COVID-19 pandemic created unprecedented residential status complications for expatriates who were stranded in India due to travel restrictions and could not leave the country before completing 182 days. The CBDT issued Circular No. 11 of 2020 providing relief: days spent in India due to quarantine-related restrictions would not be counted for residential status determination. Post-COVID, the CBDT has not permanently amended the residential status rules, but the practical impact of the pandemic on expatriate residential status continues to have effect for assessment years where the COVID-period is part of the look-back calculation.

Expatriate Taxation in India — Historical Background

Pre-1991 — Restricted Foreign Presence and Limited Expat Taxation

Before economic liberalisation in 1991, India's foreign exchange controls severely restricted the entry and repatriation of foreign capital. Foreign nationals working in India were relatively few, primarily in the diplomatic, multilateral, and public sector space. Expatriate taxation was a niche area with limited practical complexity. The Income Tax Act's residential status rules, DTAA network, and Section 9 deemed income provisions existed, but were rarely tested in the volume or complexity seen today.

1991 Onwards — Liberalisation and the Expat Influx

Economic liberalisation from 1991 brought multinational companies into India and sent Indian companies overseas. The resulting international mobility of professionals and employees transformed expatriate taxation into a significant and complex practice area. The DTAA network expanded rapidly, transfer pricing rules were introduced (2001), and the Securities and Exchange Board of India relaxed foreign investment norms. Each year brought more complex expatriate tax structures, more sophisticated DTAA positions, and greater cross-border salary and incentive arrangements.

2001–2020 — Transfer Pricing, ESOP Taxation, and FEMA Integration

The 2000s brought transfer pricing scrutiny to expat salary recharge arrangements between group companies, ESOP taxation rules were articulated and refined, and FEMA regulations increasingly governed the banking and remittance aspects of expatriate life in India. The Income Tax Department's scrutiny of expatriate arrangements — including shadow payroll compliance, recharge pricing, and ESOP apportionment — intensified significantly.

2020 Onwards — Global Tax Transparency and Section 6(1A)

The post-2020 period has been transformative for expatriate taxation: the Finance Act, 2020 introduced the deemed resident provision (Section 6(1A)) targeting high-income non-taxpayers; FATCA/CRS information exchange made foreign asset non-disclosure far riskier; LRS TCS was increased; and the MLI modified India's key DTAAs. Expatriate tax compliance has never been more complex or more consequential than it is today.

Why Choose N D Savla & Associates for Expatriate Taxation Services?

Expatriate taxation requires a CA team that combines deep knowledge of Indian income tax law, international tax principles, DTAA analysis, FEMA compliance, and practical experience with cross-border payroll structures. N D Savla & Associates brings all of this to every expatriate taxation engagement.

Complete Expatriate Compliance Service

We provide end-to-end expatriate tax compliance: residential status determination for every financial year, DTAA analysis and position documentation, TRC application assistance, Form 15CA/15CB preparation, shadow payroll computation, TDS compliance for Indian companies with expat employees, income tax return filing with all required schedules (FA, FSI, TR), Form 67 foreign tax credit, and advance tax advisory. Our Business Tax Filing service integrates expatriate employee compliance with the Indian company's overall income tax filing and TDS programme.

Day-Count Tracking and Residential Status Management

For every expatriate client, we maintain a precise day-count tracker updated throughout the financial year. We alert clients and their employers when residential status is at risk of changing (approaching 182 days for NR, approaching 730-day or 9-year thresholds for RNOR/ROR transitions), enabling proactive planning before status changes affect tax liability. Many large residential status surprises can be avoided with 2–3 months' advance notice.

RNOR Planning for Returning Indians

For Indian professionals planning to return to India after years abroad, we provide comprehensive RNOR transition planning: timing the return year for optimal RNOR duration, advising on RFC account conversion from NRE/FCNR, structuring foreign income receipt during the RNOR window, planning the Schedule FA disclosures, and advising on the long-term investment and income structure for the post-RNOR ROR phase when global income becomes taxable.

Corporate Mobility Programme Support

For multinational companies with regular expatriate mobility programmes — sending employees to India, bringing foreign employees to India on assignment, or managing a global workforce across multiple jurisdictions — we provide programme-level support: standardised expat tax processes, quarterly TDS reconciliation, annual income tax return management for all assignees, and Form 15CA/CB for all cross-border remittances. Our Virtual CFO service provides ongoing financial and compliance management for companies where expatriate compliance is a recurring programme requirement.

Frequently Asked Questions About Expatriate Taxation in India