Reasonably priced Form 35 — appeal to CIT(A) in India

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Form 35 — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Reasonably priced Form 35 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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  • 15+Years of cross-border experience
  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

Begin with the papers you already have. The engagement is priced from them, in writing, before the work.

24-hour helpline: +1 (416) 619-0068
  • 15+ years of cross-border experience
  • Google rating 5.0 out of 5
  • Fixed fee agreed before work starts
In 60 words

Form 35 is an objection, appeal or adjustment: The first appeal against an Indian assessment order, filed with the appellate commissioner. Taxpayers, including non-residents, disputing an Indian assessment, reassessment or penalty order.

Whether this is your situation

Taxpayers, including non-residents, disputing an Indian assessment, reassessment or penalty order.

Read this first; the rest is procedure. The appeal runs on a deadline from the order and needs the grounds framed at filing. For a non-resident, the appeal record is also where the treaty position is properly established — which is a reason to frame it as if it will be read on further appeal.

The team reviewing a file together at a desk

Transparent, fixed pricing for form 35 India

A Form 35 appeal is priced on the grounds, not the page count: how many additions in the assessment order are being disputed, whether a penalty or reassessment order sits behind it, and whether delay has to be explained before the appeal is admitted. The fee is agreed in writing first.

Individual tax filing

From $349

fixed, quoted before work starts

Returns for people whose tax position did not stay in one country, including the years residence itself is in question.
See the fee schedule

Estate & trust filing

From $799

fixed, quoted before work starts

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

Foreign asset & information reporting

From $349

fixed, quoted before work starts

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

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

Payroll & mobility setup

From $999

fixed, quoted before work starts

The employer side of mobility — where to register, what to withhold, and what to report once someone works across a border.
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

Transfer pricing documentation

From $2,500

fixed, quoted before work starts

The transfer pricing file a group needs when goods, services or finance move between its own companies across a border.
See the fee schedule

All published fees on one page — the whole fee schedule in one place, with no from-to bands to decode.

What the reporting test actually looks at

What is disputedEvidence relied on
The obligationThe first appeal against an Indian assessment order, filed with the appellate commissioner.
Who it bindsTaxpayers, including non-residents, disputing an Indian assessment, reassessment or penalty order.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingObjection, appeal or adjustment

When it is due

Dispute deadlines run from the date of the notice or order, not from the filing season, and they are the hardest deadlines in tax to extend. Inside the period the assessment is under dispute; outside it, the routes narrow to an extension application or a relief request. 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

Missing the deadline does not create a penalty — it converts a disputable assessment into a final one. That is a larger consequence than any penalty on the file. If that exposure has already accumulated, it is a disclosure question rather than a filing question, and the assessment comes first.

What this looks like with numbers

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

How an information-return exposure compounds

A filer who owed no tax at all, but missed an information return for 8 years with 2 forms due each year. Assume a per-form penalty of US$3,000 for the illustration.

ItemAmount
Years unfiled8
Forms due per year2
Assumed penalty per formUS$3,000
Exposure before any reliefUS$48,000
Tax actually owed on the incomeUS$0

US$48,000 of exposure against nil tax. That asymmetry is why the disclosure routes exist and why the sequence of filings matters more than the arithmetic — filed in the right order under the right route, the penalty position can be very different from this. That is an illustration of the mechanism, not a prediction about your file — the same computation on your figures is the first thing we do.

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

You get the number for Form 35 up front, as part of one fee for the whole set rather than as a separate charge that appears at the end. See the foreign tax credit in India (form 67) for comparable engagements.

From first call to filed

  1. 1A call to our 24-hour helpline to establish the facts and the dates that matter
  2. 2A written scope and a fixed fee before any work starts
  3. 3Preparation, then a named reviewer's sign-off before anything is filed
  4. 4Filing, then payment — after you have seen and approved the result
  • A named reviewer signs off every statutory filing.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.

Describe the situation in your own words; translating it into forms is our job.

Reviewed for accuracy 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.

Double tax agreement India — what this page covers

This is the page to read on double tax agreement India. It takes Form 35 in order — the test that decides who is affected, the returns and forms that follow from it, and a fee quoted in writing before anything starts.

The appeal runs on a deadline from the order and needs the grounds framed at filing.

How the engagement runs, phase by phase

  1. Send the documents as they are

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

  2. Get a fixed quote in writing

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

  3. Both countries prepared together

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

  4. Review, then file

    You approve the finished work before we file it.

The difference a dedicated cross-border team makes

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

Four terms worth pinning down

Functional currency
The currency in which an entity or branch actually operates, and the basis on which its results are translated for a foreign return.
Credit method
A relief method under which the residence country taxes the foreign income and allows the foreign tax against its own, up to its own tax on that income.
MAT
India's minimum tax computed from book profit, so a company with reliefs or losses can still owe tax on its accounting result.
Resale price method
A method testing the gross margin earned by a reseller, sensitive to consistent classification between cost of sales and operating expense.
form 35 India: Our analysis

The appeal runs on a deadline from the order and needs the grounds framed at filing.

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 35 India — what the published fees look like

The other thing that moves a CIT(A) fee is where the file starts. An appeal we frame from the assessment record costs differently from one inherited part-argued, and a non-resident treaty position has to be documented in the appeal record itself rather than asserted later.

Estate & trust filing

$799fixed, before work starts

Covers: Cross-border estates and trusts, from the reporting on the assets to the returns the beneficiaries then have to file.

See this fee page

Individual tax filing

$349fixed, before work starts

Covers: One engagement for a personal return that touches more than one country: the income, the assets held abroad and the relief claimed against them.

See this fee page

Foreign asset & information reporting

$349fixed, before work starts

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

See this fee page

What working with us on form 35 India looks like

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.

You deal with the person who did the work

The practitioner who prepared and reviewed your file is the one who answers the question about it.

One team, not two firms billing separately

You are not the go-between for two sets of advisers with two sets of assumptions. One engagement covers each country the file touches.

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.

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

How the engagement runs, phase by phase

Step 1

First conversation

A first call to map the obligations across every country involved

Step 2

Written quote

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

Step 3

Preparation and sign-off

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

Step 4

Submission

You approve the finished work, and we file it

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

A fixed quote first, in writing

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

Quoted up front, in writing.

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

Keep reading, sideways

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

Core services for this situation

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Form SS-4 — EIN application Everything on form ss-4 EIN application, at the same depth as this page.
Work permit holders Work permit holders — the guide, the FAQ and the fixed fee.
First-year proration schedule — Canada The full guide to first year proration schedule Canada, with the fee fixed before any work starts.
Registering for a US EIN & state nexus Its own page: registering for a US EIN state nexus — mechanism, deadlines and published fees.
Lost or stolen crypto claims Everything on lost or stolen crypto claims, at the same depth as this page.

Who we help

Seafarers & mariners — what you owe in each country Everything on seafarers & mariners what you owe in each country, at the same depth as this page.
Physicians & surgeons — relief you're probably missing Physicians & surgeons relief you're probably missing — the guide, the FAQ and the fixed fee.
Team-sport athletes — what you owe in each country The full guide to team-sport athletes what you owe in each country, with the fee fixed before any work starts.
Tax for freelance designers & writers Its own page: freelance designers & writers tax — mechanism, deadlines and published fees.
Touring musicians — what we charge Everything on touring musicians what we charge, at the same depth as this page.
Tax for diplomatic & consular staff Diplomatic & consular staff tax — the guide, the FAQ and the fixed fee.
Tax for railway & transit crew The full guide to railway & transit crew tax, with the fee fixed before any work starts.
Tax for mechanical & electrical engineers Its own page: mechanical & electrical engineers tax — mechanism, deadlines and published fees.
Nurses working abroad — relief you're probably missing Everything on nurses working abroad relief you're probably missing, at the same depth as this page.

The corridors we work every week

Canada–Australia tax corridor Everything on Canada Australia tax, at the same depth as this page.
Bermuda tax for expats — country guide Bermuda tax for expats — the guide, the FAQ and the fixed fee.
Cyprus tax for expats — country guide The full guide to Cyprus tax for expats, with the fee fixed before any work starts.
Uzbekistan tax for expats — country guide Its own page: uzbekistan tax for expats — mechanism, deadlines and published fees.
Canada–India tax corridor Everything on Canada India tax, at the same depth as this page.
Peru tax for expats — country guide Peru tax for expats — the guide, the FAQ and the fixed fee.
Morocco tax for expats — country guide The full guide to morocco tax for expats, with the fee fixed before any work starts.
Croatia tax for expats — country guide Its own page: croatia tax for expats — mechanism, deadlines and published fees.
India–United Kingdom tax corridor Everything on India United Kingdom tax, 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

Files that look like this one

Case study 1

Options Granted in India and Exercised Elsewhere

Where the grant, the vesting and the exercise happen in different countries, each may claim part of the same gain. Apportioning it across the period worked is what prevents the whole amount being taxed twice.

Read how this one runs
Case study 2

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 3

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 4

Three Account Types, Three Tax Answers

Interest on each is treated differently and the deduction at source follows the account rather than the person. Holding the wrong one for the purpose is a recurring and avoidable cost.

Read how this one runs
Case study 5

Tax Deducted When Buying From an NRI

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.

Read how this one runs
Case study 6

A Distribution From a Trust Set Up Abroad

A distribution can be capital in the trust's country and income here, and the reporting attaches to the beneficiary rather than the trustee. The work is characterising the payment before it is received where possible.

Read how this one runs
Case study 7

Inheriting Property in India While Living Abroad

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

Read how this one runs
Case study 8

Two Wills, Two Jurisdictions, One Estate

A will drawn for one country can revoke another or fail to reach assets held abroad. The review checks how each instrument interacts with the other and where probate will actually be required.

Read how this one runs

All case studies — every published engagement in one place.

Where we deliver this work

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

Cross-border tax for sellers shipping worldwide: marketplace withholding, foreign registrations and inventory nexus handled before they become audits.

Marketplaces withhold, remit and report in their own right, so the tax position of a single sale is decided by where the stock sat, where the buyer was and which platform collected — not by where the company is registered. We reconcile the platform's own filings against the returns before either is submitted.

  • 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

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

Form 35 — questions we are asked

Do I file Form 35 even if no tax is owed?

Objection, appeal or adjustment obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Taxpayers, including non-residents, disputing an Indian assessment, reassessment or penalty order.

What happens if I have missed Form 35 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 35 the same as the other reports I already file?

No. The first appeal against an Indian assessment order, filed with the appellate commissioner. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Who is an NRI for tax purposes?

Residence in India is decided by days present in the tax year, with a second limb that also counts days over the preceding four years, and separate rules for Indian citizens leaving for employment. Fall outside the tests and you are non-resident, taxed in India only on Indian-source income. Between full residence and non-residence sits RNOR — resident but not ordinarily resident — which shelters foreign income for a limited window after returning. See RNOR status.

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.

Tax terms explained

FDIICountry-by-country reportWrapped assetPersonal services businessArm's length principleNRE accountOne-stop schemeNotice of objectionSourcing by workdaysExemption methodStock option benefitAuthorised representativeInterquartile rangeBlack Money Act Browse the full A–Z glossary

Forms and situations related to Form 35

Nearby pages

All Indian formsFC-GPR & FC-TRS — inbound investment (India)Section 195 — TDS on payments abroad (India)Schedule FSI — foreign source income (India)Form 27Q — TDS on non-resident payments (India)Form 3CEAA — master file (India)Form 3CEAE — CbCR designation (India)

Related work

GIFT City and IFSC for NRIs and fundsIndia ↔ UAE — DTAAFiling an Indian return from Canada or the USPermanent establishment in India — service PE and secondmentsIndian payroll for a foreign employerMAT and AMT for foreign-owned companies

Questions on this

Who files Form 35?What is the late filing penalty for Form 35?
15+ years of cross-border experience

A fixed fee for Form 35

We scope it on a call, quote it in writing, and you see the result before anything is filed.

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • Rated 5.0 out of 5 stars on Google
  • Re-quoted, never silently invoiced
  • A named reviewer signs off every filing

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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