Affordable Tax for expats in India: Canadians, Americans and NRIs

NRIs in Canada and the US with Indian property, deposits and inherited assets, and returning Indians inside the transitional residency window. Affordable Tax for expats in India: Canadians, Americans and NRIs with a fixed fee agreed in writing before any work starts. Call the 24-hour helpline on +1 (416) 619-0068, or request a written quote today.

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  • 18,000+ clients served
  • Offices in India, the USA, Canada and the UAE
  • 24-hour helpline: +1 (416) 619-0068
India in 60 words

India's year runs April to March and it collects tax at source on most non-resident receipts before any exemption is considered, so the Indian filing is usually a reconciliation and refund exercise mapped onto a calendar-year foreign return. For expats the India question is rarely whether tax is due here; it is whether the country you left still counts you as resident, which is where this page starts.

Who we act for here

NRIs in Canada and the US with Indian property, deposits and inherited assets, and returning Indians inside the transitional residency window.

Regional filing pattern

Year ends differ, and so does what residence means. In more than one system in the region the scope of taxable income depends on how long the person has been there.

The question that decides it

India's year runs April to March and it collects tax at source on most non-resident receipts before any exemption is considered, so the Indian filing is usually a reconciliation and refund exercise mapped onto a calendar-year foreign return.

Do you still file at home?

It depends entirely on which system claims you. Canadian residence is a facts test — home, family, economic connections — and it ends when those end. US citizenship is not a facts test at all: the filing obligation continues in India exactly as it would at home. Indian residence is arithmetic, applied to days, with a transitional status that matters enormously to anyone moving back.

India's year runs April to March and it collects tax at source on most non-resident receipts before any exemption is considered, so the Indian filing is usually a reconciliation and refund exercise mapped onto a calendar-year foreign return.

Two of the firm’s advisers at the glass desk in the Delhi office

Fixed fees for India tax for expats, agreed up front

Tax for expats in India is priced on how many Indian receipts have had tax deducted at source and need reconciling against a calendar-year return at home: one deposit and a single property is a contained job, while deposits at several banks, rent and an inherited holding each bring their own certificates to match. Quoted in writing first.

Individual tax filing

From $349

fixed, quoted before work starts

Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

Accounts, property and company interests held outside the country of residence, reported on the schedules that carry penalties whether or not tax is owed.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Late and unfiled years, sequenced and filed together, with the relief available for the delay identified before the first return goes in.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Company filings where income, ownership or operations cross a border, with the related-party disclosures that come with them.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

Intercompany pricing documented before it is questioned — the functional analysis, the benchmarking and the files that support it.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

Trust and estate filings that reach across a border, including the reporting a foreign beneficiary or a foreign asset creates.
See the fee schedule

All published fees on one page — every engagement, one list, no ranges hiding surprises.

Residency and the tie-breaker

Two claims on one period is a treaty question, provided a treaty is in force. The tests run in order and stop at the first one that resolves the case, which means the useful work is identifying that test early and documenting it while the facts are still recoverable.

Any treaty claim starts with confirming the agreement in force between your home country and India for the year — and reading the article as modified rather than as originally signed. That single step prevents most refused relief claims we see.

Income by type: who taxes what

How each income type is treated in this corridor
Income typeGeneral treatment
Rental income from property thereAlmost always taxable where the property is situated, often by withholding on gross rent unless a net-basis election is made.
Directors' feesFrequently covered by their own treaty article and taxed where the company is resident, which can differ from where the meetings were held.
Scholarships, grants and trainee paymentsOften exempted for a limited period from arrival under the students-and-trainees article, claimed by filing rather than automatically.
Interest on local depositsGenerally taxed where it arises by withholding, with the home country taxing the same interest and allowing credit for what was withheld.
Employment incomeGenerally taxable where the work is physically performed, with a treaty exemption for short assignments where the presence, employer and cost tests are all met.
Business profits from a local branchTaxable locally only to the extent attributable to a permanent establishment, computed as if the branch dealt at arm's length with the head office.
Crypto disposals while resident thereUsually taxed where you are resident at the moment of disposal, which makes the date you became resident the whole question.

The local nuance

India's year runs April to March and it collects tax at source on most non-resident receipts before any exemption is considered, so the Indian filing is usually a reconciliation and refund exercise mapped onto a calendar-year foreign return. This is the item we check first on an India file, because getting it wrong invalidates the arithmetic that follows.

If your position runs mostly in one direction, the Canada ↔ India cross-border tax page carries both filing calendars side by side, the treaty article by article, and the withholding table.

We also publish regional pages for India — states, provinces and major centres — at our India regional index, which is the better starting point if your question is about a specific state or province rather than the country as a whole.

What this looks like with numbers

Numbers make this concrete, so here is the same rule applied to a set of figures.

Credit relief on one stream of income

Take C$128,000 of income taxed in both countries. Assume the other country charged 29% on it and the home country would charge 38% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$128,000
Tax paid abroad (assumed 29%)C$37,120
Home tax on the same income (assumed 38%)C$48,640
Credit available (lesser of the two)C$37,120
Home tax still payableC$11,520

The credit absorbs C$37,120 and leaves C$11,520 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

These amounts illustrate the mechanism only. The rates and thresholds are assumptions of the example, not your numbers: each is checked against the issuing authority for your specific tax year before any return is filed.

The recurring errors

  1. Relying on a treaty summary rather than the treaty in force for the year, after protocols and multilateral modifications have changed the article being quoted.
  2. Paying tax twice and calling it double taxation, when the real problem was a credit claimed in the wrong country or in the wrong category.
  3. Assuming the local adviser has covered the home-country consequence, and the home adviser has covered the local one, when neither has looked at the interaction.
  • We will tell you when you do not need us, and that call is free.
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.

One call is usually enough to know whether this is a filing or a project.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Where taxes for expats comes into this file

Read this page for taxes for expats. It works through tax for expats in India: Canadians, Americans and NRIs from the beginning — whether it applies to you at all, what has to be filed if it does, and what the engagement costs, priced up front.

NRIs in Canada and the US with Indian property, deposits and inherited assets, and returning Indians inside the transitional residency window.

The four phases of the work

  1. Send the documents as they are

    No tidying required — forward what you have and we tell you what is missing.

  2. Get a fixed quote in writing

    Priced from your actual documents before any work begins, not estimated after.

  3. Both countries prepared together

    One team builds the filings against each other so the relief lands exactly once.

  4. Review, then file

    You approve the finished work before we file it.

The difference a dedicated cross-border team makes

Factor Legal Quotient Hourly billing model
Pricing A fixed fee, agreed in writing before work starts Hourly, billed as incurred
Experience 15+ years of cross-border work, 18,000+ clients Varies by file
Both sides of the border Prepared together by one team, so relief is claimed exactly once One country at a time, reconciled later
Who reviews it A named practitioner, published on the page Whoever the queue reaches
Where the work happens Our offices in India, the USA, Canada and the UAE Whichever single office you can travel to

Four terms worth pinning down

Beneficial ownership
The test that a treaty rate belongs to the person entitled to use and enjoy the income, not to an intermediary obliged to pass it on.
Exempt supply
A supply outside the tax with no input tax recovery on its inputs, which is why the exempt-versus-zero-rated distinction is worth money.
Non-willfulness certification
The signed narrative that is the substance of a streamlined submission. A story that contradicts the filings is what turns relief into an examination.
Reverse charge
A mechanism shifting the obligation to account for tax from the foreign supplier to the local business customer.

The published fees closest to India tax for expats

A second angle on the same file: the April-to-March Indian year never lines up with the home one, so someone returning to India inside the transitional residency window is quoted on how many months have to be split and how many years are still open. Where a refund claim is involved, that is separate work again.

Foreign asset & information reporting

$349fixed, before work starts

Covers: The information returns that carry the heaviest penalties — foreign accounts, foreign property, foreign affiliates — prepared from one asset list.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.

See this fee page

The difference a dedicated cross-border team makes

A named reviewer on every file

Every page on this site and every file we deliver says which practitioner reviewed it — a person, not a team inbox.

Filed with the authority, not just prepared

The engagement runs to submission and to the correspondence that follows it, including the queries that arrive months later.

The order of filing is planned, not improvised

Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

Two of the firm’s advisers at a desk in the Delhi office

India tax for expats — the four phases

Step 1

Establishing the facts

A first call to map the obligations across every country involved

Step 2

Agreeing the fee

A single fixed fee covering the whole set, agreed before we begin

Step 3

Drafting and review

Preparation in the order that makes the relief usable, with a reviewer's sign-off

Step 4

Filing and follow-up

You approve the finished work, and we file it

The team at work in the open-plan office

From first document to filed return

  • Step 1: Hand over the paperwork in any state – Sorting it is our job. Send what exists and we identify what is missing from it.
  • Step 2: Priced before a single form is opened – The fee comes from the documents, agreed in writing, and stays where it was agreed.
  • Step 3: One position across every return – The same facts, filed consistently on each side, so nothing contradicts anything else.
  • Step 4: Filed after you have read it – The completed work reaches you before it reaches an authority.

Quoted up front, in writing.

Contact Us 24-hour helpline +1 (416) 619-0068

The rest of this practice

Each of these carries its own guide, pricing pointers and FAQ.

Core services for this situation

Form NR73 — determination of residency on leaving NR73 determination of residency leaving — the guide, the FAQ and the fixed fee.
Payroll for a Canadian employee abroad The full guide to payroll for a Canadian employee abroad, with the fee fixed before any work starts.
TP adjustments & secondary adjustments Its own page: tp adjustments & secondary adjustments — mechanism, deadlines and published fees.
Indian payroll for a foreign employer Everything on Indian payroll for a foreign employer, at the same depth as this page.
Claiming DTAA relief — TRC, Form 10F and Form 67 together Claiming DTAA relief — trc, form 10f and form 67 together — the guide, the FAQ and the fixed fee.
Form 3CEAD — CbCR filing (India) The full guide to form 3cead India, with the fee fixed before any work starts.
Royalty and fees for technical services — withholding Its own page: royalty and fees for technical services — withholding — mechanism, deadlines and published fees.
Form 1040-NR — non-resident alien return Everything on 1040 non resident, at the same depth as this page.
State residency & domicile forms US state residency domicile forms — the guide, the FAQ and the fixed fee.

Who we help

Investment funds cross-border tax Investment funds cross border tax — the guide, the FAQ and the fixed fee.
Tax for construction workers abroad The full guide to construction workers abroad tax, with the fee fixed before any work starts.
Technology & SaaS — what you owe in each country Its own page: technology & saas what you owe in each country — mechanism, deadlines and published fees.
Technology & SaaS cross-border tax Everything on technology & saas cross border tax, at the same depth as this page.
Professors & lecturers — your filing calendar Professors & lecturers your filing calendar — the guide, the FAQ and the fixed fee.
Tax for team-sport athletes The full guide to team-sport athletes tax, with the fee fixed before any work starts.
Cross-border truck drivers — what you owe in each country Its own page: cross-border truck drivers what you owe in each country — mechanism, deadlines and published fees.
App & game studios cross-border tax Everything on app & game studios cross border tax, at the same depth as this page.
Technology & SaaS — what we charge Technology & saas what we charge — the guide, the FAQ and the fixed fee.

Where our clients live and work

India–Australia tax corridor India Australia tax — the guide, the FAQ and the fixed fee.
Retiring in Australia — pensions & withholding The full guide to retiring in Australia, with the fee fixed before any work starts.
US–Portugal tax corridor Its own page: US Portugal tax — mechanism, deadlines and published fees.
Moving to Australia — the tax year you leave Everything on moving to Australia, at the same depth as this page.
Moving to Switzerland — the tax year you leave Moving to Switzerland — the guide, the FAQ and the fixed fee.
Moving back from Germany — re-establishing residency The full guide to moving back from Germany, with the fee fixed before any work starts.
Retiring in Qatar — pensions & withholding Its own page: retiring in Qatar — mechanism, deadlines and published fees.
Moving back from United Kingdom — re-establishing residency Everything on moving back from United Kingdom, at the same depth as this page.
Working remotely from India Working remotely from India — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

Reviews and signs off the practice's cross-border positions, and carries final responsibility for the treaty analysis on every file that leaves the office.

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border situations we are engaged for

Case study 1

The Year of Leaving India

The departure year carries a transition status with its own treatment of foreign income, and the position for the following years follows from how it is set. Getting the first year right saves arguing about the rest.

Read how this one runs
Case study 2

Wintering in the US Long Enough to Become a US Filer

Days in the United States accumulate across three years, and enough of them make you a US resident for tax regardless of immigration status. The file counts the days properly and files the statement that keeps the position closer connection rather than residence.

Read how this one runs
Case study 3

A Retirement Plan That Grows Tax-Deferred in Only One Country

Cross-border retirement accounts are recognised by treaty, but the deferral usually has to be elected rather than assumed. The engagement checks whether the election was made, makes it where it was missed, and reports the account on whichever side requires it.

Read how this one runs
Case study 4

Inheriting Property in India While Living Abroad

India does not tax the inheritance itself, but the later sale and the money leaving the country both have positions of their own. The file establishes the cost base to use on that sale and what the remittance will require.

Read how this one runs
Case study 5

Fifteen Per Cent Held Back From a Fee for Services in Canada

A payer must withhold from fees paid to a non-resident for services rendered in Canada, whether or not any tax is ultimately owed. A waiver applied for before the work is invoiced avoids the withholding; after it, the money comes back through a return.

Read how this one runs
Case study 6

A Residency Determination Review After Leaving the Country

Residence is decided on ties, not on a form, and the review asks for evidence of every one of them. The file assembles the ties that were severed and the ones that remained, and answers the questionnaire against the treaty rather than around it.

Read how this one runs
Case study 7

A US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs
Case study 8

Indian Transfer Pricing Certification With a Hard Deadline

An Indian entity with international related-party transactions needs an accountant's report filed by a date of its own, ahead of the return. The work is reconciling the transactions to the books first, because the report is only as defensible as that reconciliation.

Read how this one runs

All case studies — every published engagement in one place.

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

Strategy and compliance for income, assets and families spread across borders.

One coordinating team: filings on every side of the border are sequenced so treaty relief and foreign tax credits are claimed once — and in the right country.

U.S. & Cross-Border Tax Returns

Dual filers: U.S. citizens in Canada and Canadians with U.S. income run two parallel systems — we prepare both, in the right order, every year.

Expat & Emigration Tax

The move year is its own project: the elections and valuations filed that year decide the next decade of both countries’ returns.

Non-Resident Canadian Tax

Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.

Transfer Pricing & BEPS

Documentation prepared with the return is the cheapest insurance in international tax; reconstructing it during an audit is the most expensive.

Cross-Border Estates & Trusts

Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.

Cross-Border Corporate Tax

Expansion raises the same four questions every time — entity, PE, repatriation, payroll. We answer them before the tax authorities do.

India Tax for NRIs & Returning Residents

The deduction is taken on the sale price, not the gain — which is why an NRI property sale strands cash unless the certificate is applied for before closing.

Canadian Tax with a Foreign Element

Residency is decided on facts, not on a form — and the year you arrive or leave is the one where the largest amounts turn on the smallest details.

UAE Tax for Expats & Their Home Country

A zero-tax country is only half the answer — the question that decides the bill is whether the country you came from still treats you as resident.

Industries & Client Types We Serve Worldwide

Global E-commerce & Marketplaces
Technology & SaaS
Professional Services Firms
Cross-Border Real Estate
Importers, Exporters & Manufacturers
Athletes, Artists & Entertainers
Remote Workers & Digital Nomads
Investment Funds & Holding Companies

Global E-commerce & Marketplaces

  • Foreign VAT / GST / sales tax registrations
  • Marketplace withholding reviews
  • Inventory nexus & PE analysis
  • Multi-currency books reconciled
Explore E-commerce & Marketplaces

Technology & SaaS

  • Cross-border revenue sourcing & withholding
  • IP structuring with real substance
  • Equity for cross-border teams
  • U.S. expansion: entity & PE setup
Explore Technology & SaaS

Importers, Exporters & Manufacturers

  • Transfer pricing documentation (s.247)
  • Customs value vs transfer price
  • Foreign affiliate reporting (T1134)
  • Country-by-country reporting
Explore Trade & Manufacturing

Athletes, Artists & Entertainers

Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.

Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.

  • Reg 105 & U.S. CWA agreements
  • Multi-state & country calendars
  • Touring income allocation
  • Royalty & image-rights withholding
Explore Athletes & Entertainers

Remote Workers & Digital Nomads

  • Residency analysis before moving
  • Employer payroll exposure
  • Totalization & social security
  • Foreign tax credits
Explore Remote Workers

Investment Funds & Holding Companies

  • Treaty access & PPT reviews
  • FAPI & surplus computations
  • Withholding-efficient routing
  • Governance & substance
Explore Funds & Holdcos

India — questions we are asked

Do I have to file at home while living in India?

It depends on residence, not on address — except for US citizens and green-card holders, for whom the answer is yes regardless of where they live. We settle the residence question first, because every other answer follows from it.

Is there a treaty between my country and India?

Possibly, and the version in force for your year is the one that matters — protocols and multilateral-instrument positions change what a treaty does without changing its name. We check it against the authority rather than a summary. Where no treaty applies, domestic relief takes over.

I own property in India. Where is the rent taxed?

In India, because that is where the property sits. The complication is the base: gross-rent withholding takes no account of mortgage interest, tax or repairs, so a leveraged property can face tax on turnover. An election onto net profit, where it exists, is what fixes that — and it has its own timing.

What is a foreign tax credit?

A credit against your home-country tax for income tax you already paid to another country on the same income, so the same amount is not taxed twice at full rates. It is capped: you cannot credit more than your home country would have charged on that income, which is why a higher foreign rate leaves an unused balance rather than a refund. In the US it is claimed on Form 1116, in Canada on the T2209 and T2036, in India on Form 67. See Form 1116.

How do I claim the foreign tax credit?

You report the foreign income, the foreign tax paid on it and the category it falls into, then compute the limit — the credit cannot exceed your own country's tax on that same income. You need evidence the foreign tax was actually paid or accrued, not merely withheld on paper. The form differs by country: Form 1116 in the US, T2209 and T2036 in Canada, Form 67 in India, and the Indian form must be filed before the return. See Form 1116.

What is RNOR status?

Resident but not ordinarily resident — a transitional category in India between non-residence and full residence, reached on the day counts after returning from a period abroad. While it lasts, certain foreign income stays outside the Indian tax base, which makes the timing of a return to India worth planning rather than leaving to chance. It is temporary, and the window is set by the day-count rules. See RNOR status.

Meet us in person at any of our offices

Your India filing, quoted before we start

Send us the facts. You will get a scope and a fixed fee in writing, and nothing starts until you agree to both.

  • Re-quoted, never silently invoiced
  • 18,000+ clients served
  • 24-hour helpline, +1 (416) 619-0068

Our practitioners are alumni of leading accounting and tax institutions

Where our partners studied — CPA Canada (In-Depth Tax Program), AICPA, the Institute of Chartered Accountants of India and the Malaysian Institute of Accountants.

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