Affordable Form 15CA — remitter declaration in India

Form 15CA — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Affordable Form 15CA 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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Whatever documents you hold are enough to begin: we read them and put a fixed price in writing first.

24-hour helpline: +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE
  • Fixed fee agreed before work starts
  • 15+ years of cross-border experience
In 60 words

Form 15CA is a certificate or waiver: The remitter's declaration of the tax treatment of a payment being sent out of India. Anyone remitting funds abroad from India through a bank, from a company paying a foreign supplier to an individual repatriating sale proceeds.

Who this applies to

Anyone remitting funds abroad from India through a bank, from a company paying a foreign supplier to an individual repatriating sale proceeds.

The question below is the one that actually determines the outcome. The bank will not process the remittance without it. It is filed before the money moves, and its parts are keyed to whether an accountant's certificate is also required — which is where most remittances stall.

The firm’s founder at his desk in the Delhi office

Fixed fees for form 15ca India, agreed up front

What decides the fee on a remitter declaration is the payment itself: whether the remittance also needs an accountant's certificate behind it, and whether you are sending one payment or a run of them to the same foreign supplier. A single declaration on a straightforward transfer is short work. The fee is agreed in writing first.

15CA/15CB remittance certification — fixed-fee price

From $349

fixed, quoted before work starts

The remitter declaration and the accountant's certificate on an outward Indian remittance, prepared to the standard the bank will actually accept.
See the full fee page

Lower TDS certificate application (Form 13) — India desk price

From $349

fixed, quoted before work starts

The lower-deduction certificate application: the computation, the cost evidence, the treaty position, and the follow-through to issue before the transaction closes.
See the full fee page

Individual tax filing

From $349

fixed, quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

The reporting obligations that attach to owning something abroad, worked out from your holdings rather than from the tax return alone.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

For an estate holding property in more than one country, or a trust with beneficiaries who are taxed somewhere else.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Corporate returns with foreign income, related-party reporting and cross-border structures, for companies of any size.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

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

What the reporting test actually looks at

What decides whether Form 15CA applies
What the application establishesLead-time constraint
The obligationThe remitter's declaration of the tax treatment of a payment being sent out of India.
Who it bindsAnyone remitting funds abroad from India through a bank, from a company paying a foreign supplier to an individual repatriating sale proceeds.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingCertificate or waiver — obtained before the money moves

When it is due

This is a before, not an after: the certificate or waiver has to be in hand before the payment, the closing or the remittance. Applied for afterwards, it usually cannot fix the withholding that has already happened — that becomes a refund claim instead. The deadline is set out in writing with the engagement, along with what has to be in our hands to meet it.

What late or missed filing costs

There is often no penalty for not applying. The cost is cash: withholding computed on a gross amount rather than a net one, held by a tax authority for a year or more until a return recovers it. On a property sale or a large fee that difference is the whole point of the exercise. If that exposure has already accumulated, it is a disclosure question rather than a filing question, and the assessment comes first.

The arithmetic, worked through

Worked through with figures, the mechanism looks like this.

Gross withholding against a net-basis return

A non-resident receives C$54,000 in the year. Assume withholding at 30% on the gross amount, and assume deductible costs of C$29,700 against it.

Gross withholding against a net-basis return
ItemAmount
Gross amount receivedC$54,000
Withheld at source (assumed 30% of gross)C$16,200
Deductible costsC$29,700
Net amount actually earnedC$24,300
Tax on the net amount (assumed graduated result)C$5,103
Difference recoverable by filingC$11,097

Filing on a net basis recovers C$11,097 of the C$16,200 withheld. That difference is the entire reason the elective return exists, and it is lost by not filing. The shape of that result holds; the size of it depends entirely on your own numbers and dates.

Illustrative figures, not a client engagement: the amounts are chosen to make the mechanism legible, and the rates and thresholds are assumptions stated for the example only. We confirm every one of them against the issuing authority for your own tax year before anything is filed.

How we prepare and file it, and what it costs

Form 15CA is priced as part of the filing set it travels with, quoted in writing before any work begins. A change in scope is re-quoted rather than added to the invoice. See the Indian payroll for a foreign employer for comparable engagements.

The four steps

  1. 1Confirm the applicable route and the lead time before the transaction date
  2. 2Prepare the computation the authority needs to reduce the amount
  3. 3File the application and follow it through to issue
  4. 4Hand the certificate to the payer or closing agent before funds move
  • Every statutory figure in your file is verified for your own year at source.
  • A change of scope is re-quoted before the work, never added to the invoice after it.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.

Whatever you have is enough to start the conversation, including nothing but the dates.

Checked and signed off for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General information, not advice for your circumstances — call our 24-hour helpline to discuss your own position.

Declaration of foreign assets in ITR — what this page covers

Read this page for declaration of foreign assets in ITR. It works through Form 15CA 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.

The bank will not process the remittance without it.

From first contact to filed return

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

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

The vocabulary this page leans on

Certificate of residency
A document from a tax authority confirming residence for a period, required by a foreign payer or authority before it will apply a treaty rate.
NR7-R
The Canadian application to refund non-resident withholding tax collected above the treaty or statutory rate.
Foreign earned income
Wages and self-employment income for services performed outside the country. Only earned income qualifies for the US exclusion; investment income does not.
Net worth assessment
An assessment that reconstructs income from the change in a taxpayer's assets, so every unexplained deposit is income until it is explained.
form 15ca India: The practitioner's note

The bank will not process the remittance without it.

However the file develops, three things stay fixed: a written scope and fee before work begins, a named practitioner reviewing the result, and your approval before anything is filed.

Form 15ca India — what the published fees look like

The published fees below assume the purpose of the remittance is settled. Where it is not — a payment the bank has queried, or one that could sit under more than one head — the work is the classification, not the form, and that is what moves an Indian remittance file from one band to the next.

Foreign asset & information reporting

$349fixed, before work starts

Covers: 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 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

Why clients bring form 15ca India to us

We say early if it is not our work

If a file needs something this practice does not do, you hear that at the start rather than after a bill.

Late and missed years are ordinary work

An unfiled history is not a reason to wait longer. We assess what is still open and what relief the delay attracts before the first return goes in.

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 fee is fixed before we start

Quoted from your documents and agreed in writing. The number you accept is the number you pay.

The team reviewing a file together at a desk

From first call to filed return

Step 1

Initial call

We start with the chronology: dates, countries, and what has already been filed

Step 2

Scope and fee

You get the scope and the fee in writing before we touch anything

Step 3

Preparation and review

The work is prepared and reviewed by a named person, not a queue

Step 4

Filing and payment

Nothing is filed until you have read it

The team at work in the open-plan office

The engagement, start to finish

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

Quoted up front, in writing.

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

Keep reading, sideways

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

Services these clients use most

Indian ESOPs held after leaving India Its own page: Indian ESOPs held after leaving India — mechanism, deadlines and published fees.
Tax residency certificate (TRC) — inbound (India) Everything on tax residency certificate (trc) India, at the same depth as this page.
Form ITR-5 — firms & LLPs (India) ITR-5 India — the guide, the FAQ and the fixed fee.
Independent agent and permanent establishment — international tax The full guide to who is independent agent in regards international income tax act, with the fee fixed before any work starts.
Setting up a US LLC as a Canadian Its own page: setting up a US LLC as a Canadian — mechanism, deadlines and published fees.
India ↔ United States — DTAA article by article Everything on India ↔ United States — DTAA article by article, at the same depth as this page.
Indian resident with foreign assets (Schedule FA) Indian resident with foreign assets schedule fa — the guide, the FAQ and the fixed fee.
Treaty relief for students & researchers The full guide to treaty relief students researchers, with the fee fixed before any work starts.
Entity selection across borders Its own page: entity selection across borders — mechanism, deadlines and published fees.

Clients who arrive with this exact page

Professors & lecturers — what you owe in each country Its own page: professors & lecturers what you owe in each country — mechanism, deadlines and published fees.
Tax for oil & gas rotational workers Everything on oil & gas rotational workers tax, at the same depth as this page.
Transport & logistics cross-border tax Transport & logistics cross border tax — the guide, the FAQ and the fixed fee.
Non-resident landlords — what we charge The full guide to non-resident landlords what we charge, with the fee fixed before any work starts.
Construction & contracting — what we charge Its own page: construction & contracting what we charge — mechanism, deadlines and published fees.
Influencers & content creators — your filing calendar Everything on influencers & content creators your filing calendar, at the same depth as this page.
Tax for welders & skilled trades Welders & skilled trades tax — the guide, the FAQ and the fixed fee.
Non-resident landlords — relief you're probably missing The full guide to non-resident landlords relief you're probably missing, with the fee fixed before any work starts.
Tax for day traders Its own page: day traders tax — mechanism, deadlines and published fees.

Countries and corridors this work reaches

Latvia tax for expats — country guide Its own page: latvia tax for expats — mechanism, deadlines and published fees.
Pakistan tax for expats — country guide Everything on Pakistan tax for expats, at the same depth as this page.
Costa Rica tax for expats — country guide Costa Rica tax for expats — the guide, the FAQ and the fixed fee.
US–Germany tax corridor The full guide to US Germany tax, with the fee fixed before any work starts.
Poland tax for expats — country guide Its own page: Poland tax for expats — mechanism, deadlines and published fees.
Slovenia tax for expats — country guide Everything on slovenia tax for expats, at the same depth as this page.
Canada–Saudi Arabia tax corridor Canada Saudi Arabia tax — the guide, the FAQ and the fixed fee.
Norway tax for expats — country guide The full guide to Norway tax for expats, with the fee fixed before any work starts.
Luxembourg tax for expats — country guide Its own page: Luxembourg tax for expats — mechanism, deadlines and published fees.

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 tax case studies

Case study 1

Gains on Indian Shares Held From Abroad

Holding period and instrument decide the character of the gain, and the deduction at source applies before any of that is considered. The return is where the position is corrected.

Read how this one runs
Case study 2

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 3

The Two-Year Window After Returning to India

Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.

Read how this one runs
Case study 4

An Indian Company Paying a Foreign Supplier

Payments abroad carry deduction at source and a certification filed before the money moves. Whether the treaty reduces the rate depends on what is being bought, and the classification is the decision the whole filing rests on.

Read how this one runs
Case study 5

Indian Rent Collected While Resident Somewhere Else

Rent from Indian property is taxed in India and again where you live, with relief on one side only. The file gets the Indian deduction right first, then claims the credit on the home return against what was actually paid.

Read how this one runs
Case study 6

Moving Money Out of India and the Certificates It Needs

A remittance out of India needs its tax position certified before the bank will process it. The file establishes the character of the funds, produces the certification, and keeps the position consistent with the returns already filed.

Read how this one runs
Case study 7

A Trust Abroad With a Canadian Connection

Contributions or beneficiaries in Canada can bring a foreign trust inside the Canadian net entirely. The analysis is who contributed what and when, because the answer decides whether the trust files here at all.

Read how this one runs
Case study 8

A Pension Taxed Where the Treaty Did Not Intend

Pension and annuity articles allocate taxing rights differently from employment income, and a flat withholding often exceeds what a return would produce. The alternative filing is elective and has a deadline.

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

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

Remote Workers & Digital Nomads

Working from anywhere doesn't mean taxed nowhere: residency defaults, employer payroll exposure and treaty relief decide where income actually lands.

Working from another country does not by itself end tax residence in the one you left, and it can start one where you are sitting. Day counts, ties, the employer's own exposure and the treaty tie-breaker all point at the same question, and the year you move is the year it has to be answered on paper.

  • 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

Form 15CA — questions we are asked

Do I file Form 15CA even if no tax is owed?

Certificate or waiver obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Anyone remitting funds abroad from India through a bank, from a company paying a foreign supplier to an individual repatriating sale proceeds.

What happens if I have missed Form 15CA for several years?

Missed years are dealt with as a package rather than one at a time, because the route chosen for the first year affects the relief available for the rest. We map the years and the obligations before anything is filed.

Is Form 15CA the same as the other reports I already file?

No. The remitter's declaration of the tax treatment of a payment being sent out of India. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Is dividend income from Indian shares taxable for an NRI?

Yes. Dividends are taxed in the shareholder's hands, and the paying company withholds on payment to a non-resident. The treaty can reduce that withholding, but only if the documents are with the company before it pays: a tax residency certificate from your country, Form 10F, and a PAN on the register. Without them the domestic rate applies and your route back to the difference is a refund claim on an Indian return. See residency certificates and Form 10F.

What is TCS on foreign remittance?

Tax collected at source. When a resident individual remits money abroad under the Liberalised Remittance Scheme — or buys an overseas tour package — the bank or seller collects an amount of tax on top and deposits it against your PAN. It is not a cost and it is not a final tax: it appears in your annual tax statement and is set off against the tax on your return, with the excess refunded. The rates and the purposes they attach to have been amended repeatedly, so we confirm them for the remittance year. See LRS limits and TCS.

What is DTAA?

DTAA — a Double Taxation Avoidance Agreement — is India's term for a tax treaty. It allocates taxing rights between India and the other country, caps withholding on cross-border payments, and gives relief for income taxed twice by either exempting it or crediting the foreign tax. Relief is claimed, and from the Indian side that normally means a tax residency certificate, Form 10F and Form 67. See DTAA relief.

Fixed fee agreed before we start

A fixed fee for Form 15CA

One short call, one fixed quote in writing, and your approval before anything is filed.

  • 24-hour helpline, +1 (416) 619-0068
  • Fixed fees agreed before work starts
  • 18,000+ clients served

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.

Request a Quote +1 (416) 619-0068