Value-priced Form 49A — PAN (residents) in India

Form 49A — 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 49A 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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First we read your documents, then you get the price in writing, and only then does the work begin.

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

Form 49A is an identifier or registration: The application for India's permanent account number by a resident applicant. Residents needing an Indian tax identifier for filing, banking, property or investment.

Whether this is your situation

Residents needing an Indian tax identifier for filing, banking, property or investment.

The question below is the one that actually determines the outcome. The identifier is the key to everything else — deduction credit, treaty claims, the electronic filings — so the application sits at the front of every Indian engagement.

The team at work in the open-plan office

Fixed fees for form 49a India, agreed up front

A Form 49A application for a resident PAN is priced on the state of your proofs: identity and address documents that already agree with each other make it short work, while a name, date or address that differs across them turns it into a correction exercise first. The fee is agreed in writing before anything is lodged.

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

A personal filing built from your own documents — employment, investment and rental income across borders, with the treaty position set out.
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

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

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

Payroll & mobility setup

From $999

fixed, quoted before work starts

Registrations, withholding and the employer obligations that follow staff working across a border, set up once and correctly.
See the fee schedule

All published fees on one page — one page, every published fee, nothing quoted as a vague bracket.

What the reporting test actually looks at

What decides whether Form 49A applies
What the identifier unlocksDocuments required
The obligationThe application for India's permanent account number by a resident applicant.
Who it bindsResidents needing an Indian tax identifier for filing, banking, property or investment.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingIdentifier or registration

When it is due

There is no annual deadline; there is a sequencing one. Everything downstream — filings, refunds, treaty claims, bank instructions — waits on the identifier, so it sits at the front of the project plan. We work back from that date to the documents, so the pack is requested early enough to be assembled rather than reconstructed.

What late or missed filing costs

The cost of delay is not a penalty, it is a stalled file: a refund that cannot be claimed, a treaty rate that cannot be documented, a remittance a bank will not process. Relief exists for most of these situations, and it is conditional on how the correction is made. That is the part worth getting right.

The numbers, end to end

The arithmetic is more persuasive than the description, so:

Credit relief on one stream of income

Take C$76,000 of income taxed in both countries. Assume the other country charged 29% on it and the home country would charge 28% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$76,000
Tax paid abroad (assumed 29%)C$22,040
Home tax on the same income (assumed 28%)C$21,280
Credit available (lesser of the two)C$21,280
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. The interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

Example figures throughout, selected to make the rule visible, with rates and thresholds assumed for the demonstration. Your actual filing uses figures confirmed with the issuing authority for your tax year.

How we prepare and file it, and what it costs

We quote Form 49A before we start, as part of the return set it belongs to rather than as a line item you discover afterwards. If the work turns out to be smaller than the quote, the quote is what you pay; if it turns out to be larger, we re-quote before continuing. See the SEZ, gift city and tax holidays for comparable engagements.

The four steps

  1. 1Confirm which identifier or registration the obligations actually require
  2. 2Assemble the identity or corporate documents in the accepted form
  3. 3File the application and track it to issue
  4. 4Link the identifier to the filings, accounts and authorisations that need it
  • Documents move through an access-controlled portal rather than email.
  • We will tell you when you do not need us, and that call is free.
  • Every statutory figure in your file is verified for your own year at source.

One call is usually enough to know whether this is a filing or a project.

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

Double tax agreement India, in practice

If you came here for double tax agreement India, this is where it is dealt with. The subject is Form 49A, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

The identifier is the key to everything else — deduction credit, treaty claims, the electronic filings — so the application sits at the front of every Indian engagement.

From first contact to filed return

  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.

  2. The number is settled up front

    Priced from your own documents and confirmed in writing before any preparation begins.

  3. Both returns on one desk

    One engagement covers every country the file touches, reconciled line against line.

  4. Your approval, then the filing

    The return is yours to check first. We file once you say so.

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

Key terms behind this page, defined

Section 94 trust
A trust deemed resident in Canada because of a resident contributor or beneficiary, bringing its income into the Canadian base.
Central management and control
The test used to determine corporate and trust residence in several systems: where the strategic decisions are actually taken, not where the register is kept.
Streamlined foreign offshore
The US catch-up route for non-willful filers living abroad, requiring back returns, account reports and a signed non-willfulness certification.
Safe harbour
A prescribed margin or method that a taxpayer may adopt for certainty, generally set above what a study would support. Certainty bought at a premium.
form 49a India: The practitioner's note

The identifier is the key to everything else — deduction credit, treaty claims, the electronic filings — so the application sits at the front of every Indian engagement.

Whatever the file turns out to involve, the terms do not move: the scope and the fee are agreed in writing before any work starts, a named practitioner reviews the result, and nothing is filed until you have approved it.

Form 49a India — what the published fees look like

The second band below covers PAN work handled alongside other Indian filings. One applicant on their own is quoted differently from a household or a set of directors applied for together, and a reissue or a correction against an existing record is its own job. Call +1 (416) 619-0068 to talk it through.

Foreign asset & information reporting

$349fixed, before work starts

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

See this fee page

Non-resident & departure filings

$349fixed, before work starts

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

See this fee page

The difference a dedicated cross-border team makes

Both sides prepared together

Two returns built against each other by one team, so relief is claimed exactly once and nothing falls between the two systems.

The quote comes from your documents

Nothing is priced from a phone call. We read what you have first, then the fee is set — so the scope and the number are agreed on the same evidence.

The order of filing is planned, not improvised

Which return goes first decides whether relief can be claimed at all. That sequence is worked out before anything is submitted.

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.

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

Form 49a India — the four phases

Step 1

Establishing the facts

A call to the 24-hour helpline to find out whether this is a filing or a project

Step 2

Agreeing the fee

A fixed fee for a written scope — re-quoted if the scope changes, never invoiced silently

Step 3

Drafting and review

Preparation against the evidence, with the positions documented as we go

Step 4

Filing and follow-up

Your approval, then the filing — in that order

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

From first document to filed return

  • Step 1: Documents first, questions second – We read the file before asking anything, so the questions we do ask are the ones that matter.
  • Step 2: A quote you can hold us to – Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.
  • Step 3: The order of filing decided deliberately – Which return goes first can decide whether relief is available at all. That is planned, not discovered.
  • Step 4: Nothing filed without your sign-off – You see the completed work, ask what you need to, and approve it before submission.

Quoted up front, in writing.

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

The rest of this practice

Every link below is a full page of its own — the same depth as this one, for its own subject.

Core services for this situation

Indian GST registration for foreign suppliers Indian GST registration for foreign suppliers — the guide, the FAQ and the fixed fee.
State residency & domicile forms The full guide to US state residency domicile forms, with the fee fixed before any work starts.
Tax when citizenship is granted Its own page: tax when citizenship is granted — mechanism, deadlines and published fees.
Marketplace facilitator rules Everything on marketplace facilitator rules, at the same depth as this page.
Form T2 Schedule 25 — foreign affiliates T2 schedule 25 foreign affiliates — the guide, the FAQ and the fixed fee.
OIDAR services in India The full guide to OIDAR services in India, with the fee fixed before any work starts.
Intercompany loan pricing Its own page: intercompany loan pricing — mechanism, deadlines and published fees.
Form 1120 — US corporation return and treaty claims Everything on can you use tax treaty 1120, at the same depth as this page.
Form 1118 — foreign tax credit (corporate) Form 1118 corporate foreign tax credit — the guide, the FAQ and the fixed fee.

Who we bring this work to

Technology & SaaS — your filing calendar Technology & saas your filing calendar — the guide, the FAQ and the fixed fee.
Technology & SaaS cross-border tax The full guide to technology & saas cross border tax, with the fee fixed before any work starts.
Civil & structural engineers — what we charge Its own page: civil & structural engineers what we charge — mechanism, deadlines and published fees.
Franchise owners — what you owe in each country Everything on franchise owners what you owe in each country, at the same depth as this page.
Twitch & live streamers — relief you're probably missing Twitch & live streamers relief you're probably missing — the guide, the FAQ and the fixed fee.
Tax for oil & gas rotational workers The full guide to oil & gas rotational workers tax, with the fee fixed before any work starts.
Crypto traders — what we charge Its own page: crypto traders what we charge — mechanism, deadlines and published fees.
Construction & contracting — relief you're probably missing Everything on construction & contracting relief you're probably missing, at the same depth as this page.
Non-resident landlords — relief you're probably missing Non-resident landlords relief you're probably missing — the guide, the FAQ and the fixed fee.

Countries and corridors this work reaches

Kuwait tax for expats — country guide Kuwait tax for expats — the guide, the FAQ and the fixed fee.
Russia tax for expats — country guide The full guide to Russia tax for expats, with the fee fixed before any work starts.
Canada–Philippines tax corridor Its own page: Canada Philippines tax — mechanism, deadlines and published fees.
New Zealand tax for expats — country guide Everything on New Zealand tax for expats, at the same depth as this page.
Tunisia tax for expats — country guide Tunisia tax for expats — the guide, the FAQ and the fixed fee.
US–Mexico tax corridor The full guide to US Mexico tax, with the fee fixed before any work starts.
Sweden tax for expats — country guide Its own page: Sweden tax for expats — mechanism, deadlines and published fees.
Italy tax for expats — country guide Everything on Italy tax for expats, at the same depth as this page.
Morocco tax for expats — country guide Morocco tax for expats — the guide, the FAQ and the fixed fee.

The people on your file

Five named practitioners, each with the part of a cross-border file they carry. Every page on this site says who reviewed it, and the reviewer is one of these people rather than an unnamed team.

Udit Gupta

Udit Gupta

Cross-Border Tax Expert

CA (ICAI), In-Depth Tax Trained

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

Abhinav Gupta

Abhinav Gupta

Canada Tax / International Tax

Canada Tax, International Tax, Cross-Border Tax, Transfer Pricing

Canadian returns with foreign income, non-resident filings, and the transfer-pricing documentation that runs alongside intercompany work.

Raghav Gupta

Raghav Gupta

International Tax

International Tax, Transfer Pricing Specialist

Benchmarking, method selection and the local-file and master-file sets that support a group's pricing policy under examination.

Anmol Mittal

Anmol Mittal

Canada and US tax

CPA Canada, CPA USA, CA (ICAI)

Files that have to be right on both sides of the border at once — dual filings, streamlined catch-ups, and the foreign tax credit reconciliation between them.

Vinayak Indolia

Vinayak Indolia

CFO advisory

CPA, CA. Fractional CFO and Senior Advisory Specialist

Groups that need the tax position and the finance function to agree: structure reviews, intercompany policy, and the reporting a board can act on.

Meet the whole team

Cross-border situations we are engaged for

Case study 1

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 2

A Foreign Affiliate Return Filed Years Late

The reporting obligation on a company held abroad runs separately from the corporate return and carries its own exposure. The work is reconstructing the surplus position across the open years before any filing goes in.

Read how this one runs
Case study 3

A Company Abroad Owned by a US Person

A business incorporated where the owner lives is a foreign corporation to the IRS, with a reporting package of its own and schedules that need local accounts restated. Classification comes first, because it decides what is reportable and when profits are taxed.

Read how this one runs
Case study 4

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 5

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 6

Moving Money Out of India and the Certificates It Needs

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

Read how this one runs
Case study 7

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 8

Choosing Between Methods on the Evidence

A comparable uncontrolled price is the strongest method where one genuinely exists, and reaching for it where it does not is weaker than a properly applied alternative. The choice is documented with the reasons for rejecting the others.

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

Cross-Border Real Estate

Foreign property income and sales are taxed in both countries by default; Section 216, FIRPTA and treaty credits are the standing toolkit.

Property is taxed where it sits, which is the one rule no treaty overrides. What the treaty does decide is the credit, the rate on the rent and what happens on the sale — and the clearance certificate on a disposition is applied for before closing, not after the buyer has already held the money back.

  • Section 216 rental returns
  • FIRPTA withholding recovery
  • Section 116 clearance
  • Treaty credit optimization
Explore Real Estate

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 49A — questions we are asked

Do I file Form 49A even if no tax is owed?

Identifier or registration obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Residents needing an Indian tax identifier for filing, banking, property or investment.

What happens if I have missed Form 49A 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 49A the same as the other reports I already file?

No. The application for India's permanent account number by a resident applicant. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Do I have to declare my dual citizenship?

A tax return does not generally ask you to declare which passports you hold; it asks about residence, and in the US case it applies to citizens by definition. What does ask is your bank. Account-opening self-certification under FATCA and the Common Reporting Standard asks which countries you are a tax resident or citizen of, and the answer is reported onward to the tax authority. So the practical answer is that the information arrives either way. See FATCA reporting.

Do NRIs have to file an Indian tax return?

If you have Indian-source income above the filing threshold, or you want a refund of tax withheld at source, or you are claiming treaty relief — then yes. Interest, rent, capital gains on Indian shares or property, and TDS deducted at a rate higher than your real liability all commonly force or reward a return. Filing is also how a lower-rate treaty claim and a foreign tax credit get onto the record. See NRI tax return filing.

What happens if two countries both say I am resident?

The treaty tie-breaker resolves it to one residence, applied in order: where your permanent home is, then your centre of vital interests, then your habitual abode, then nationality, with a competent-authority referral if all of those fail. It is an evidence exercise rather than an election — you document the home and the life around it. Getting a single residence settled is what makes every other position in both returns consistent. See the residency tie-breaker.

A named reviewer on every filing

Talk to us about Form 49A

Send us the facts. You will get a scope and a fixed fee in writing, and nothing starts until you agree to both.

  • 18,000+ clients served
  • 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.

Request a Quote +1 (416) 619-0068