Form 26AS — tax credit statement in India · affordable, fixed fee

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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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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
  • Fixed fee agreed before work starts
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  • Offices in India, the USA, Canada and the UAE
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

in US dollars, fixed and 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

in US dollars, fixed and 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

in US dollars, fixed and 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

in US dollars, fixed and 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

in US dollars, fixed and 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

in US dollars, fixed and 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

in US dollars, fixed and 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

in US dollars, fixed and 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 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.

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, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. This is general information rather than advice about your file — a short call is the way to get the second.

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
$349in US dollars, fixed 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
Individual tax filing
$349in US dollars, fixed before work starts

Covers: Personal returns for individuals, expats and non-residents — foreign income, foreign property and treaty relief handled in one engagement.

See this fee page
Non-resident & departure filings
$349in US dollars, fixed 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
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

Named practitioners, each with the countries and the part of a cross-border file they carry, across India, the USA, Canada and the UAE. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE, Legal Quotient Consultants
Udit Gupta
Director, International tax, cross-border tax and transfer pricing: USA, Canada, India and UAE

CA (India), CA (Malaysia)

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

Udit Gupta on LinkedIn

Abhinav Gupta, India international tax, cross-border tax and transfer pricing, Legal Quotient Consultants
Abhinav Gupta
Director, India international tax, cross-border tax and transfer pricing

CA (India)

Indian cross-border files: residents with income abroad, non-residents with income in India, and the treaty relief that ties the Indian return to the one filed in the other country.

Abhinav Gupta on LinkedIn

Vinayak Indolia, CFO services for Canada and India, Legal Quotient Consultants
Vinayak Indolia
Director, CFO services for Canada and India

CPA (Canada), CA (India)

CFO services for businesses in Canada and India: the tax position and the finance function made to agree, structure reviews, intercompany policy, and the reporting a board can act on.

Vinayak Indolia on LinkedIn

Meet the whole team

What these engagements turn on

Case study 1

Missing deduction traced to a payer's incorrect identifier

Tax had plainly been deducted from a client's Indian income, yet none of it appeared in the tax credit statement. Comparing the certificate against the statement showed that the deduction had been reported against a different identifier altogether. We set out for the payer exactly what had been reported and what it should have been, and followed it through until the correction appeared. The engagement produced a statement that reflected the deduction and a return filed with a claim the record supported.

Case study 2

Statement reconciled against certificates before a non-resident filed

A non-resident with income from an employer, a bank and a tenant had never compared the certificates they held against the consolidated statement. The work was line by line: matching each deduction to a certificate, identifying the entries that had no certificate behind them and the certificates that had no entry. Some of the gaps turned out to be the payers' reporting. The engagement produced a reconciled position before filing, corrections requested from the right payers, and a claim built only on entries that were actually there.

Case study 3

Advance payments confirmed before a balance was computed

A client had made payments towards their Indian tax through the year and was about to compute the balance from their own bank records. Payments can be recorded against the wrong period or the wrong identifier, so the statement was checked first. A payment had in fact been credited to a different year than intended. The engagement produced a corrected record before the computation was done, a balance the client could settle with confidence, and a note of how the payments should be described in future.

Case study 4

Credit claimed in the wrong year corrected after review

A deduction had been claimed in the year the income was received, while the statement showed it reported in the following one. The claim was therefore unsupported in the year it was made and unclaimed in the year it sat. The work was establishing which treatment was correct from the underlying payment dates, then aligning the filing and the record. The engagement produced a consistent position across both years and a written explanation the client could produce if either year was reopened.

Case study 5

Rental deductions checked before a foreign credit claim

A landlord living abroad intended to claim credit for Indian tax deducted by tenants. The certificates were in hand, but the statement showed less than the certificates did. Rather than claim the higher amount and hope, we identified which tenants had reported and which had not, and pursued the shortfall before anything was filed abroad. The engagement produced a statement that matched the certificates, and a foreign credit claim supported by the Indian record rather than by the certificates alone.

Case study 6

Deductor approached to revise a return so credit appeared

An employer had reported a quarter incorrectly and a former employee's deduction was sitting outside the statement. The former employee had neither leverage nor a contact. We prepared the request for the employer's finance team, setting out what had been deducted, what had been reported and precisely what the revision needed to say. The engagement produced a revised filing by the deductor, the deduction appearing against the right identifier, and a return the client filed with the credit intact.

Case study 7

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 8

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

All case studies — every published engagement in one place.

How and where the work is delivered

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

Where the work is delivered
More coverage detail

Core International & Cross-Border Tax Services

International Tax Planning & Advisory

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

Treaty residency & tie-breaker
FATCA reporting (Form 8938)
Foreign tax credit (Form 1116)
Multi-country filing calendar
Real estate holding structures
International tax planning
Pre-immigration tax planning
Family office structures
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
Form 1040 from abroad
US state non-resident returns
FBAR (FinCEN 114) filing
Form 5472 — foreign-owned US corp
FIRPTA withholding (Form 8288)
US estate tax exposure
IRS streamlined foreign offshore
PFIC reporting (Form 8621)
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
Departure tax leaving Canada
T1161 properties on emigration
Residency planning
Step-up in cost base on arrival
Split-year residency
Employment income under a treaty
Social security totalization
Returning to Canada after years abroad
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
Section 216 rental return
NR4 & NR6 withholding
Section 217 pension return
Section 116 clearance certificate
Regulation 105 waiver
Non-resident employment income
Taxable Canadian property
Part XIII withholding review
Default withholding is 25% of gross: elective returns routinely turn over-withheld rent and pensions into refunds.
Transfer Pricing & BEPS
s.247 contemporaneous documentation
Functional & risk analysis
Benchmarking study
Intercompany agreements
Country-by-country report
BEPS & Pillar Two
Permanent establishment risk
TP audit defence file
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
Cross-border wills
US estate tax for non-resident aliens
Terminal return & clearance certificate
Non-resident trusts (s.94)
T1141 & T1142 trust reporting
Inheriting property abroad
Graduated rate estates
Post-mortem planning & pipeline
Wills drafted for one country routinely misfire in the other — deemed disposition here, estate tax there, credits in between.
Cross-Border Corporate Tax
Entity selection across borders
Business profits & PE
Intercompany loans & thin cap
Paying dividends to a foreign parent
Global mobility & day tracking
Debt vs equity funding
Branch or subsidiary
Cross-border M&A due diligence
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
NRI residency day tests
NRE, NRO & FCNR accounts
TDS on property (s.195)
Lower or nil TDS certificate
Repatriating sale proceeds
Capital gains on Indian shares
India–Canada DTAA
ITR-2 for NRIs
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
T1135 foreign property
T1134 foreign affiliates
Departure tax
Newcomer's first return
Returning to Canada
Split-year residency
US citizens in Canada
Canada–US corridor
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
Expat tax in the UAE
Moving to the UAE
Moving back from the UAE
UAE property purchases
Retiring in the UAE
Canada–UAE corridor
India–UAE DTAA
US–UAE corridor
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.

My certificate shows tax but Form 26AS does not, which counts?

The statement. Credit is given for what appears in the tax credit statement against your identifier, not for what the certificate in your hand says. That is an uncomfortable answer when you are holding a document from the deductor, but it is the practical position, and it explains why the statement is checked before a return is filed rather than afterwards. The certificate is still worth having: it is the evidence you take back to the deductor when asking them to correct what they reported.

Can a non-resident obtain their Indian tax credit statement?

Yes. The statement is drawn against the taxpayer's Indian identifier, so access follows from holding that identifier rather than from being in the country. What non-residents more often run into is not knowing that the statement exists at all, and then filing an Indian return or a foreign credit claim on the strength of deduction certificates alone. Where Indian income runs through several payers, the statement is the only place the whole picture of what has been deducted, collected and paid appears together.

Why is my TDS deduction missing from Form 26AS?

Usually because of what the deductor reported, or did not. The deduction may have been made and never reported, reported against the wrong identifier, or reported for a different period from the one you are looking at. None of those are things you can put right from your own side. Identifying which of them has happened is the useful work, because the correction has to be made by the deductor in what they file, and they need to be told precisely what is wrong before they can make it.

Who can fix a deduction that appears under the wrong identifier?

The deductor, by correcting what they reported. Nothing you file changes it. This is why the reconciliation is done before your return goes in: while the year is still fresh the deductor's payroll or finance team can still find the payment and put the correction through, and while the deduction remains unclaimed you are not caught between a filed claim and a record that does not support it. The evidence to send them is the certificate, alongside the statement showing the gap.

Should I check Form 26AS before or after filing my return?

Before, every time. The point of the reconciliation is to find a mismatched deduction while it can still be corrected by the deductor, and while your own claim has not yet been made on a footing the record will not support. Checking afterwards turns what would have been a straightforward request to a payer into a correction to a filed return as well. For anyone with Indian income spread across employers, banks and tenants, this check is what keeps the filing straightforward.

What happens to my refund claim if the credit is not showing?

A claim for credit that the statement does not reflect is the part of a return that invites a query, because the statement is the record the credit is given against. That does not mean the tax is lost. It means the order of work changes: the deductor is approached to correct what they reported, the statement is checked again once they have, and the claim then rests on a record that supports it. Doing that before the return is filed avoids having to revisit the filing as well.

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.

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.

Tax terms explained
Profit level indicatorAdvance rulingSubstantial presence testFDAP incomeSubsidiaryRegulation 102Simplified registrationCost plus methodMarketplace facilitatorChapter 4 withholdingFC-GPRAngel taxEconomic employerForeign housing exclusion Browse the full A–Z glossary

Forms and situations related to Form 26AS

The rest of this section

All Indian formsForm ITR-1 (Sahaj) — who can and cannot use it (India)Form 3CEFA — safe harbour option (India)Form ITR-2 — NRIs with capital gains (India)Form 49AA — PAN (non-residents) (India)Black Money Act disclosures (India)Form 10FA / 10FB — TRC for Indian residents (India)

Also relevant

Capital gains on Indian shares and mutual funds for NRIsDTAA relief — India and CanadaLower or nil TDS certificate for NRIs (Form 13, s.197)NRI joint accounts and clubbingLiberalised Remittance Scheme and TCS on remittancesTransfer pricing in India — s.92 and Form 3CEB

Common questions here

Who files Form 26AS?What is the late filing penalty for Form 26AS?
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.

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