Affordable Form 26AS — tax credit statement in India

Form 26AS — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Affordable Form 26AS 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

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
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In 60 words

Form 26AS is an information return: The consolidated statement of tax deducted, collected and paid against a taxpayer's Indian identifier. Every Indian filer, and every non-resident with Indian income who needs to confirm that deductions actually reached their account.

Whether this is your situation

Every Indian filer, and every non-resident with Indian income who needs to confirm that deductions actually reached their account.

Read this first; the rest is procedure. Credit is given for what appears here, not for what the certificate says. Reconciling the statement before filing is how a mismatched deduction is found while it can still be fixed by the deductor.

Two of the firm’s advisers and the team in the open-plan office

Form 26as India — priced before we start

Reading a tax credit statement is quick; reconciling it is not. The fee follows the number of deductors listed and the number of entries that do not agree with the certificates you hold, and it rises where a mismatch has to be taken back to the deductor before the Indian return can be filed.

NRI Indian return (ITR-2) — fixed-fee price

From $349

fixed, quoted before work starts

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.
See the full fee page

India–Canada dual filing (ITR + T1) — India desk price

From $349

fixed, quoted before work starts

Both returns as one engagement across two mismatched fiscal years, with the Indian deduction at source reconciled and the Canadian credit claimed where it is usable.
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

Foreign holdings mapped once — accounts, real property, shareholdings — then reported to each authority in the form it requires.
See the fee schedule

Non-resident & departure filings

From $349

fixed, quoted before work starts

Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.
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 compliance for a group that trades or holds assets in more than one country, prepared on both sides together.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

Voluntary disclosure handled as one piece of work, from the review of what is outstanding to the returns that close it.
See the fee schedule

All published fees on one page — the complete list of what each engagement costs, stated as figures rather than ranges.

What the reporting test actually looks at

What decides whether Form 26AS applies
What the test looks atWhere the figure comes from
The obligationThe consolidated statement of tax deducted, collected and paid against a taxpayer's Indian identifier.
Who it bindsEvery Indian filer, and every non-resident with Indian income who needs to confirm that deductions actually reached their account.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingInformation return

When it is due

Information returns are generally due with — or on the same timetable as — the return they accompany, so the deadline is the filing deadline of the underlying return unless the rules set a separate date. Where an extension covers the return, confirm whether it also covers this form; several information returns keep their own date. In practice the binding constraint is usually a document that has to arrive from somewhere else, which is why the timetable is mapped backwards from the deadline.

What late or missed filing costs

The penalty on an information return is charged per form and per year, and it does not depend on tax being owed. That is the whole risk profile: a filer with no tax to pay can still accumulate a substantial liability across unfiled years, and the exposure compounds with each additional entity or account that should have been reported. We quantify the exposure in writing before recommending a route, so the decision is made on numbers rather than on anxiety.

Worked through with figures

Worked through with figures, the mechanism looks like this.

Deduction on the price against tax on the gain

An NRI sells Indian property for ₹17,000,000 with an indexed cost of ₹5,100,000. Assume the buyer must deduct at 20% of the consideration, and assume tax on the gain at 18%.

Deduction on the price against tax on the gain
ItemAmount
Sale consideration₹17,000,000
Cost taken into account₹5,100,000
Gain actually arising₹11,900,000
Deduction on the consideration (assumed 20%)₹3,400,000
Tax on the gain (assumed 18%)₹2,142,000
Cash held back beyond the real tax₹1,258,000

₹1,258,000 more is deducted than the transaction actually owes. A lower-deduction certificate obtained before closing is what releases it at the table; without one it sits with the department until a return recovers it. 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

Pricing is settled first: a written scope and a fixed fee for it, before any work begins. See the gaar — general anti-avoidance rules for comparable engagements.

How the engagement runs

  1. 1Establish whether the reporting test is met, on the correct measure
  2. 2Assemble the holdings, accounts or entities that fall inside it
  3. 3Prepare the return and reconcile it to the tax return it travels with
  4. 4File, and set the calendar entry so next year is not a catch-up
  • Your existing accountant keeps the domestic file; we take the cross-border piece, with the boundary in writing.
  • A named reviewer signs off every statutory filing.
  • Documents move through an access-controlled portal rather than email.

The quote comes before the work, in writing.

Reviewed for accuracy for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

Where foreign income verification statement comes into this file

Read this page for foreign income verification statement. It works through Form 26AS 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.

People also search for: what are the rates of tax · how does tax work · foreign housing exclusion · housing exclusion · double taxation avoidance agreement.

Credit is given for what appears here, not for what the certificate says.

How the engagement runs, phase by phase

  1. Tell us the dates and we will tell you the position

    Arrival, departure, the years in between — the residence question turns on those before anything else.

  2. Fixed fee, defined scope, in writing

    Both agreed before work starts, so the engagement cannot grow into a larger bill.

  3. Prepared together, not passed between firms

    You are not the go-between for two sets of advisers working from two sets of assumptions.

  4. Reviewed, approved, filed

    A named practitioner checks it, you approve it, and then it goes.

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

Local file
The transfer-pricing document covering one entity's controlled transactions, functional analysis, method and comparables.
Fixed place of business
The classic form of permanent establishment: premises, equipment or a facility at the enterprise's disposal through which business is carried on.
Regulation 105
The Canadian withholding on fees paid to a non-resident for services rendered in Canada, computed on gross fees and reducible in advance by a waiver.
Thin capitalisation
Rules capping the deductible interest of a company funded disproportionately by related-party debt, tested by capital structure rather than by rate.
form 26as India: How we read this one

Credit is given for what appears here, not for what the certificate says.

None of what follows shifts the terms. Scope and fee are settled in writing before anything is prepared, the result carries a named reviewer, and nothing is filed unseen.

Form 26as India — what the published fees look like

Non-residents usually come to this statement for a different reason: proving to a Canadian or US authority what Indian tax was actually paid. Then the cost sits in the number of years being evidenced and in tracing deductions that were reported against the wrong identifier. Both are quoted in writing beforehand.

Foreign asset & information reporting

$349fixed, before work starts

Covers: Disclosure of assets and interests held abroad, built once from a single asset list and filed on every side that asks for it.

See this fee page

Non-resident & departure filings

$349fixed, before work starts

Covers: Returns for the year you leave, the year you arrive, and the years you earn rental or pension income from a country you no longer live in.

See this fee page

Why clients bring form 26as India to us

Cross-border is the whole practice

International and cross-border tax is all we do — not a sideline next to domestic work. The edge cases on this page are our ordinary Tuesday.

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.

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.

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.

The team at work in the open-plan office

Form 26as India — the four phases

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

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

From first document to filed return

  • Step 1: Upload the file as it stands – A secure link arrives after the first call. Incomplete is fine; that is what the review is for.
  • Step 2: The number is settled up front – Priced from your own documents and confirmed in writing before any preparation begins.
  • Step 3: Both returns on one desk – One engagement covers every country the file touches, reconciled line against line.
  • Step 4: Your approval, then the filing – The return is yours to check first. We file once you say so.

Quoted up front, in writing.

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

Keep reading, sideways

Browse sideways: the pages below answer the neighbouring questions.

The work we do for clients like this

Form 3520 — foreign gifts & trusts Everything on form 3520 foreign gifts trusts, at the same depth as this page.
Form ITR-2 — NRIs with capital gains (India) ITR-2 India — the guide, the FAQ and the fixed fee.
Family business succession across borders The full guide to family business succession across borders, with the fee fixed before any work starts.
Form T1135 — foreign income verification statement Its own page: foreign income verification statement — mechanism, deadlines and published fees.
Form ITR-3 — business or professional income (India) Everything on ITR-3 India, at the same depth as this page.
Form 1041 — trust and estate return with foreign assets Form 1041 trust estate return foreign — the guide, the FAQ and the fixed fee.
Digital nomad with no fixed residence The full guide to digital nomad no fixed residence tax, with the fee fixed before any work starts.
Tax residency certificate and Form 10F Its own page: tax residency certificate and form 10f — mechanism, deadlines and published fees.
Life insurance across borders Everything on life insurance across borders, at the same depth as this page.

Clients who arrive with this exact page

Influencers & content creators — relief you're probably missing Everything on influencers & content creators relief you're probably missing, at the same depth as this page.
Tax for missionaries & clergy Missionaries & clergy tax — the guide, the FAQ and the fixed fee.
Tax for individual athletes — tennis, golf The full guide to individual athletes — tennis, golf tax, with the fee fixed before any work starts.
Tax for physicians & surgeons Its own page: physicians & surgeons tax — mechanism, deadlines and published fees.
Construction & contracting — your filing calendar Everything on construction & contracting your filing calendar, at the same depth as this page.
Engineering firms cross-border tax Engineering firms cross border tax — the guide, the FAQ and the fixed fee.
Team-sport athletes — what we charge The full guide to team-sport athletes what we charge, with the fee fixed before any work starts.
Manufacturers cross-border tax Its own page: manufacturers cross border tax — mechanism, deadlines and published fees.
Tax for djs & electronic artists Everything on djs & electronic artists tax, at the same depth as this page.

Countries and corridors this work reaches

Barbados tax for expats — country guide Everything on Barbados tax for expats, at the same depth as this page.
Finland tax for expats — country guide Finland tax for expats — the guide, the FAQ and the fixed fee.
Australia tax for expats — country guide The full guide to Australia tax for expats, with the fee fixed before any work starts.
Cyprus tax for expats — country guide Its own page: Cyprus tax for expats — mechanism, deadlines and published fees.
Armenia tax for expats — country guide Everything on armenia tax for expats, at the same depth as this page.
India–Australia tax corridor India Australia tax — the guide, the FAQ and the fixed fee.
Iceland tax for expats — country guide The full guide to Iceland tax for expats, with the fee fixed before any work starts.
Botswana tax for expats — country guide Its own page: botswana tax for expats — mechanism, deadlines and published fees.
South Africa tax for expats — country guide Everything on South Africa tax for expats, at the same depth as this page.

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

What these engagements turn on

Case study 1

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 2

A Foreign Subsidiary That Nobody Had Been Reporting

Owning a company abroad triggers an information return separate from the corporate return, with its own penalty. The work is the surplus and income computations behind it, which also determine how a future dividend is taxed on the way home.

Read how this one runs
Case study 3

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 4

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 5

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
Case study 6

A Country-by-Country Report and Who Files It

The obligation sits with the group and the filing can fall on a surrogate where the parent's jurisdiction does not exchange. Establishing who files where comes before preparing anything.

Read how this one runs
Case study 7

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 8

Withholding Reduced by the Right Article

Dividends, interest and royalties each have their own article and their own rate, and the payer applies whichever it is satisfied of. Establishing entitlement before payment is what secures the lower rate at source.

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

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

Investment Funds & Holding Companies

Holding structures live or die on treaty access, beneficial ownership and substance — the MLI's principal-purpose test now sits over every arrangement.

A holding structure is only as good as its reporting. Foreign affiliates, accrued passive income and distributions each carry their own return, and the penalties on those attach to the form rather than to any tax being owed — so a structure that saves tax can still cost money if the information returns are late.

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

Form 26AS — questions we are asked

Do I file Form 26AS even if no tax is owed?

Information return obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Every Indian filer, and every non-resident with Indian income who needs to confirm that deductions actually reached their account.

What happens if I have missed Form 26AS 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 26AS the same as the other reports I already file?

No. The consolidated statement of tax deducted, collected and paid against a taxpayer's Indian identifier. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

How does an NRI prove residence to get the treaty rate?

With a tax residency certificate issued by the country you are resident in, plus Form 10F giving the details the certificate does not carry, plus a PAN in the payer's records. The certificate has to cover the period of the payment, and the payer needs it before paying, not afterwards. Missing any of the three and the deductor is obliged to withhold at the domestic rate, which turns a rate reduction into a refund claim. See TRC against Form 10F.

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.

What is Schedule FA and who has to complete it?

It is the foreign asset disclosure in an Indian return, and the trigger is residential status rather than income: a resident discloses foreign bank accounts, custodial and equity holdings, foreign life insurance with a cash value, immovable property and other assets held at any time in the year, plus any beneficial interest. A non-resident does not. The obligation is disclosure-based, so it applies to an account that earned nothing, and the penalties under the black-money legislation are what make it worth getting right. See Schedule FA reporting.

15+ years of cross-border experience

A fixed fee for Form 26AS

One call to the 24-hour helpline is enough to tell you what has to be filed, what it costs, and whether you need us at all.

  • Fixed fees agreed before work starts
  • Rated 5.0 out of 5 stars on Google
  • 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.

Request a Quote +1 (416) 619-0068