Value-priced Form 15G / 15H — no-deduction declarations in India

Form 15G / 15H — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Value-priced Form 15G / 15H 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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Secure a fixed quote

Send what you have. We price the engagement from your own documents, in writing, before any work starts.

24-hour helpline: +1 (416) 619-0068
  • Google rating 5.0 out of 5
  • 18,000+ clients served
  • 24-hour helpline: +1 (416) 619-0068
In 60 words

Form 15G / 15H is a relief or credit claim: The declarations that stop deduction at source on certain Indian income where no tax is ultimately payable. Resident individuals within the eligibility conditions — and specifically not non-residents.

Who this applies to

Resident individuals within the eligibility conditions — and specifically not non-residents.

The rule underneath it looks like this. NRIs are outside these declarations entirely. An NRI who files one to stop deduction on an Indian deposit has made an invalid declaration; the right route is the lower-deduction certificate.

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

Form 15g / 15h India — priced before we start

The work on a no-deduction declaration is mostly the eligibility check and then the number of payers it has to reach: a single bank is one thing, deposits spread across several branches and institutions another. Where the holder turns out to be non-resident, the file changes shape entirely and becomes a lower-deduction certificate instead.

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

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

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

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

For anyone taxed by a country they do not live in — rent, pensions and investment income reaching across a border after the move.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

The corporate return and its cross-border schedules as one engagement, so the group files a consistent position everywhere.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

The returns an estate or trust owes on each side, prepared together so relief for tax paid abroad is actually claimed.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Bringing an unfiled history current: which years are still open, which programme applies, and what the exposure is before you commit.
See the fee schedule

All published fees on one page — each engagement priced as one number on one list, with nothing left as a range.

What the reporting test actually looks at

What decides whether Form 15G / 15H applies
What has to be establishedEvidence we work from
The obligationThe declarations that stop deduction at source on certain Indian income where no tax is ultimately payable.
Who it bindsResident individuals within the eligibility conditions — and specifically not non-residents.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingRelief or credit claim

When it is due

A claim generally has to be made on a return filed for the year in question, which makes the return deadline the claim deadline. Some claims can be made on an amended return within the reassessment window; others are lost if not made on the original filing, so the two are worth distinguishing before a late filing. We diarise it from your own year end rather than from a generic calendar, because the two rarely coincide in a cross-border group.

What late or missed filing costs

Missing a claim usually costs the relief rather than a penalty — which is why it goes unnoticed. The money is real: an unclaimed credit or exclusion is tax paid twice on the same income, and depending on the claim it may or may not be recoverable by amending later. The practical response is not speed but order: mapping every affected year before contacting an authority is what keeps relief on the table.

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$113,000 of income taxed in both countries. Assume the other country charged 32% on it and the home country would charge 27% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$113,000
Tax paid abroad (assumed 32%)C$36,160
Home tax on the same income (assumed 27%)C$30,510
Credit available (lesser of the two)C$30,510
Home tax still payableC$0

The credit fully absorbs the home liability on this income, so nothing further is payable at home — but the return still has to be filed and the credit still has to be claimed, by category and by country. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

How we prepare and file it, and what it costs

The fee for Form 15G / 15H is fixed against a written scope and agreed before we start. It is not billed by the hour and it does not move after the fact. See the Indian GST registration for foreign suppliers for comparable engagements.

How the engagement runs

  1. 1Confirm eligibility against the specific test the claim depends on
  2. 2Compute the claim on the correct basis and in the correct currency
  3. 3File the claim with the return, with the supporting schedules attached
  4. 4Carry forward anything unused and track it for future years
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • A change of scope is re-quoted before the work, never added to the invoice after it.
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.

Bring last year's returns and we will tell you what is missing.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. General guidance only. Your own facts decide the answer, so bring them to a call before relying on this.

Declaration of foreign assets in ITR, in practice

If you came here for declaration of foreign assets in ITR, this is where it is dealt with. The subject is Form 15G / 15H, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

NRIs are outside these declarations entirely.

How the engagement runs, phase by phase

  1. Start with a conversation about the facts

    Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.

  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.

  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.

  4. Filed, then followed through

    Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

What you are actually buying with form 15g / 15h India

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

Key terms behind this page, defined

Dual consolidated loss
A loss usable in two countries by the same economic group, restricted by rules designed to prevent it being deducted twice.
Tax protection
A policy under which the employee is reimbursed only if the assignment leaves them worse off, keeping any windfall.
Unified credit
The mechanism by which a US estate and gift tax exemption is applied. The amount available to a non-resident is far smaller than to a US person unless a treaty adjusts it.
Source income
Income treated as arising in a particular country by that country's sourcing rules. Sourcing decides who taxes first and therefore who gives credit.
form 15g / 15h India: How we read this one

NRIs are outside these declarations entirely.

Complexity changes the work, not the deal: the written fee and scope come first, a named practitioner signs off, and the filing follows your approval of the delivered file.

Fixed fees around form 15g / 15h India

Fees in this second band cover the related work rather than the declaration itself — confirming residential status before anything is signed, or unwinding a declaration that should never have been made and recovering the tax already deducted through an Indian return. Each is quoted in writing once we have seen the deposit papers.

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

$349fixed, before work starts

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

What makes it bigger: How much reconstruction the cost base needs. An inherited or long-held property usually needs documents assembled before any computation can be made.

See this fee page

NRI Indian return (ITR-2)

$349fixed, before work starts

Covers: The Indian return on India's own year, reconciled against the department's information statement, with treaty relief and the deduction-at-source credits properly claimed.

What makes it bigger: Property and capital gains together. Rent with deduction at source is routine; a property sale in the same year brings computation, indexation and often a certificate application.

See this fee page

Why choose Legal Quotient for form 15g / 15h India

Every figure on a page is traceable

Where a rate or a threshold appears in our writing it names the tax year it belongs to. Where it could not be confirmed, the page describes the mechanism and quotes no number.

The fee is fixed before we start

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

18,000+ clients served

Individuals, expats and corporations across India, the USA, Canada and the UAE have filed with us — 15+ years of cross-border work.

Residence is tested, not assumed

Where you are resident for treaty purposes is a question with a method. We work through it and write down the answer, with the facts it rests on.

The team reviewing a file together at a desk

How the engagement runs, phase by phase

Step 1

The opening call

A call to our 24-hour helpline to establish the facts and the dates that matter

Step 2

Scope in writing

A written scope and a fixed fee before any work starts

Step 3

Prepared and checked

Preparation, then a named reviewer's sign-off before anything is filed

Step 4

Filed, then supported

Filing, then payment — after you have seen and approved the result

The team at work in the open-plan office

The engagement, start to finish

  • Step 1: Send what you already have – Slips, statements, prior returns — in any order. We list what is still needed after reading them.
  • Step 2: A fee agreed in writing – Quoted from those documents, before the work starts, and it does not move once you accept it.
  • Step 3: Each side drafted against the other – The returns are built together rather than in sequence, so relief is claimed once and in the right country.
  • Step 4: You approve before it is filed – The finished return comes to you first. Nothing is submitted on your behalf unseen.

Quoted up front, in writing.

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

More of the same work, from other angles

Browse sideways: the pages below answer the neighbouring questions.

Services these clients use most

Form 14653 — non-resident certification Its own page: form 14653 non resident certification — mechanism, deadlines and published fees.
Business profits and permanent establishment — Articles V and VII Everything on business profits permanent establishment article, at the same depth as this page.
Reporting crypto on T1135 Reporting crypto on T1135 — the guide, the FAQ and the fixed fee.
Form 3CEFA — safe harbour option (India) The full guide to form 3cefa India, with the fee fixed before any work starts.
Cost-sharing between group companies Its own page: cost sharing between group companies — mechanism, deadlines and published fees.
Registering for a US EIN & state nexus Everything on registering for a US EIN state nexus, at the same depth as this page.
Form 4868 — automatic extension Form 4868 extension — the guide, the FAQ and the fixed fee.
Form T5013 — partnership information return The full guide to t5013 partnership information return, with the fee fixed before any work starts.
EPF, PPF and gratuity when you leave India Its own page: epf, ppf and gratuity when you leave India — mechanism, deadlines and published fees.

Who we bring this work to

Tax for cabin crew Its own page: cabin crew tax — mechanism, deadlines and published fees.
Cross-border truck drivers — your filing calendar Everything on cross-border truck drivers your filing calendar, at the same depth as this page.
IT staffing firms cross-border tax It staffing firms cross border tax — the guide, the FAQ and the fixed fee.
Influencers & content creators — your filing calendar The full guide to influencers & content creators your filing calendar, with the fee fixed before any work starts.
Oil & gas rotational workers — what we charge Its own page: oil & gas rotational workers what we charge — mechanism, deadlines and published fees.
Touring musicians — relief you're probably missing Everything on touring musicians relief you're probably missing, at the same depth as this page.
Franchise owners — relief you're probably missing Franchise owners relief you're probably missing — the guide, the FAQ and the fixed fee.
Tax for gig-economy drivers & couriers The full guide to gig-economy drivers & couriers tax, with the fee fixed before any work starts.
Professors & lecturers — relief you're probably missing Its own page: professors & lecturers relief you're probably missing — mechanism, deadlines and published fees.

The corridors we work every week

Algeria tax for expats — country guide Its own page: algeria tax for expats — mechanism, deadlines and published fees.
US–Portugal tax corridor Everything on US Portugal tax, at the same depth as this page.
Canada–Hong Kong tax corridor Canada Hong Kong tax — the guide, the FAQ and the fixed fee.
Malaysia tax for expats — country guide The full guide to Malaysia tax for expats, with the fee fixed before any work starts.
Netherlands tax for expats — country guide Its own page: Netherlands tax for expats — mechanism, deadlines and published fees.
Estonia tax for expats — country guide Everything on Estonia tax for expats, at the same depth as this page.
Jamaica tax for expats — country guide Jamaica tax for expats — the guide, the FAQ and the fixed fee.
Peru tax for expats — country guide The full guide to Peru tax for expats, with the fee fixed before any work starts.
Ecuador tax for expats — country guide Its own page: ecuador 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

Files that look like this one

Case study 1

An NRI Selling Indian Property With Tax Withheld on the Price

Withholding on a sale by a non-resident is applied to the sale value rather than to the gain, so it routinely exceeds the tax due. A lower-deduction certificate obtained before completion avoids locking the difference up until a return is assessed.

Read how this one runs
Case study 2

A Family Trust Abroad With Reporting on Both Sides

A trust settled in one country and a beneficiary living in another produces reporting for the trust, the settlor and the beneficiary, on different forms and different dates. The engagement maps who files what before anything is prepared.

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

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 5

Deduction at Source on Deposit Interest, Recovered

Where the treaty rate is lower than what was deducted, the difference comes back through a return rather than at source. The file establishes entitlement and files for the years still open.

Read how this one runs
Case study 6

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 7

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 8

Catching Up From Inside the United States

The domestic route suits a filer who was resident in the US through the missed years, and it differs from the offshore one in what it asks for and what it costs. Choosing between them before anything is filed is the whole engagement.

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 15G / 15H — questions we are asked

Do I file Form 15G / 15H even if no tax is owed?

Relief or credit claim obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Resident individuals within the eligibility conditions — and specifically not non-residents.

What happens if I have missed Form 15G / 15H 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 15G / 15H the same as the other reports I already file?

No. The declarations that stop deduction at source on certain Indian income where no tax is ultimately payable. 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 the Liberalised Remittance Scheme?

The Reserve Bank of India framework under which a resident individual may remit up to an annual ceiling for permitted purposes — education, medical treatment, travel, maintenance of relatives, investment in shares or property abroad — with gifts and loans to non-residents inside the same ceiling. You declare the purpose to the bank on Form A2. The ceiling and the excluded purposes are set by the RBI and have changed more than once, so the figure to work from is the one current at the date of the transfer. See Form A2 and LRS remittances.

What is a DTAA?

Double Taxation Avoidance Agreement — India's name for a tax treaty. It does the same work as any treaty: allocates taxing rights between India and the other country, caps Indian withholding on payments abroad, and sets out whether relief comes by exemption or by credit. To use one you generally need a tax residency certificate from the other country, Form 10F, and a PAN in the deductor's records. See DTAA relief between India and Canada.

15+ years of cross-border experience

Get Form 15G / 15H handled for a fixed fee

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

  • A named reviewer signs off every filing
  • Re-quoted, never silently invoiced
  • Fixed fees agreed before work starts

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