Value-priced Form A2 — LRS remittance in India

Form A2 — 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 A2 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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Send what you have. We price the engagement from your own documents, in writing, before any work starts.

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In 60 words

Form A2 is a certificate or waiver: The bank form declaring the purpose of an outward remittance under India's liberalised remittance scheme. Resident individuals sending money abroad for education, travel, investment, maintenance of relatives or property purchase.

Do you need this?

Resident individuals sending money abroad for education, travel, investment, maintenance of relatives or property purchase.

The question below is the one that actually determines the outcome. The declared purpose drives everything downstream: the permitted use, the collection of tax at source, and the reporting. A purpose entered for banking convenience rather than accuracy is a compliance problem later.

The team at work in the open-plan office

Transparent, fixed pricing for form a2 India

What decides the fee on a Form A2 remittance is the purpose being declared and how many transfers sit behind it: a single education or maintenance remittance is short work, while a property purchase or an investment abroad brings documentation the bank will test. A purpose declared loosely on an earlier transfer takes longer to put right.

15CA/15CB remittance certification — fixed-fee price

From $349

fixed, quoted before work starts

The remitter declaration and the accountant's certificate on an outward Indian remittance, prepared to the standard the bank will actually accept.
See the full fee page

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

From $349

fixed, quoted before work starts

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

Individual tax filing

From $349

fixed, quoted before work starts

Individual returns where salary, investments or property sit outside the country of residence, prepared so relief is claimed once and in the right place.
See the fee schedule

Foreign asset & information reporting

From $349

fixed, quoted before work starts

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

Non-resident & departure filings

From $349

fixed, quoted before work starts

Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.
See the fee schedule

Corporate cross-border filing

From $999

fixed, quoted before work starts

Returns for companies with foreign subsidiaries, foreign income or foreign shareholders, and the schedules each of those triggers.
See the fee schedule

Catch-up & voluntary disclosure

From $349

fixed, quoted before work starts

For a filing history that stopped — the penalty position assessed first, then the years filed in the order that protects it.
See the fee schedule

Payroll & mobility setup

From $999

fixed, quoted before work starts

Employer registration and withholding for staff on assignment, arranged before the first pay run rather than corrected after it.
See the fee schedule

All published fees on one page — all of it on a single page, so the number you compare is the number you pay.

What the reporting test actually looks at

What decides whether Form A2 applies
What the application establishesLead-time constraint
The obligationThe bank form declaring the purpose of an outward remittance under India's liberalised remittance scheme.
Who it bindsResident individuals sending money abroad for education, travel, investment, maintenance of relatives or property purchase.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingCertificate or waiver — obtained before the money moves

When it is due

This is a before, not an after: the certificate or waiver has to be in hand before the payment, the closing or the remittance. Applied for afterwards, it usually cannot fix the withholding that has already happened — that becomes a refund claim instead. 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

There is often no penalty for not applying. The cost is cash: withholding computed on a gross amount rather than a net one, held by a tax authority for a year or more until a return recovers it. On a property sale or a large fee that difference is the whole point of the exercise. 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.

Gross withholding against a net-basis return

A non-resident receives C$26,000 in the year. Assume withholding at 24% on the gross amount, and assume deductible costs of C$14,820 against it.

Gross withholding against a net-basis return
ItemAmount
Gross amount receivedC$26,000
Withheld at source (assumed 24% of gross)C$6,240
Deductible costsC$14,820
Net amount actually earnedC$11,180
Tax on the net amount (assumed graduated result)C$2,795
Difference recoverable by filingC$3,445

Filing on a net basis recovers C$3,445 of the C$6,240 withheld. That difference is the entire reason the elective return exists, and it is lost by not filing. The interesting question is where your own figures fall relative to that, which is a computation rather than an opinion.

An illustration, not a client file. The sums are chosen for legibility and the thresholds are stated for the example alone — nothing reaches a filing until it has been confirmed at source for your own year.

How we prepare and file it, and what it costs

You get the number for Form A2 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 company with an Indian subsidiary — filings for comparable engagements.

From first call to filed

  1. 1Confirm the applicable route and the lead time before the transaction date
  2. 2Prepare the computation the authority needs to reduce the amount
  3. 3File the application and follow it through to issue
  4. 4Hand the certificate to the payer or closing agent before funds move
  • Authorisation with each authority, so we see the assessments and slips directly rather than asking you for them.
  • Documents move through one secure portal, and you can meet us in person at any of our offices.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.

If that describes your position, the next step is a short call — not a form.

Reviewed against current guidance for the 2025 and 2026 filing seasons by Udit Gupta, Cross-Border Tax Expert, Legal Quotient Consultants. Published as general information. For a position on your own file, call the 24-hour helpline.

Top tax preparation & planning services in India, in practice

If you came here for top tax preparation & planning services in India, this is where it is dealt with. The subject is Form A2, and the page covers who it reaches, what then has to be filed, and what we charge to do the work.

The declared purpose drives everything downstream: the permitted use, the collection of tax at source, and the reporting.

From first contact to filed return

  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

Four terms worth pinning down

Form 926
The US return reporting a transfer of property to a foreign corporation — including capitalising the company you just formed.
T106
Canada's information return of non-arm's-length transactions with non-residents, and the first document a transfer-pricing auditor reads.
Tax residency certificate
The certificate from a treaty partner's authority that India requires before granting treaty relief, for the right period and in the right name.
Wash sale
A sale and repurchase intended to realise a loss, restricted by rules in several systems including superficial-loss provisions.
form a2 India: Our analysis

The declared purpose drives everything downstream: the permitted use, the collection of tax at source, and the reporting.

Whichever way the facts cut, you keep the same footing: a fee agreed in writing beforehand, a named practitioner reviewing the file, and nothing filed until the work is delivered and approved.

Fixed fees around form a2 India

The smaller band of fees below is for remittance work taken across a year rather than one transfer at a time — keeping the declared purposes consistent, tracking the tax collected at source against your return, and answering the bank when it asks for more. Fixed fees are agreed in writing before we start.

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

Non-resident & departure filings

$349fixed, before work starts

Covers: Arrival and departure years priced as one engagement, with the part-year residence position and the assets deemed disposed of on exit.

See this fee page

What working with us on form a2 India looks like

4 global offices

Meet us in person in India, the USA, Canada and the UAE, or send everything through the secure portal — the same process either way.

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.

Every figure on a page is traceable

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

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.

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

Form a2 India — the four phases

Step 1

First conversation

We start with the chronology: dates, countries, and what has already been filed

Step 2

Written quote

You get the scope and the fee in writing before we touch anything

Step 3

Preparation and sign-off

The work is prepared and reviewed by a named person, not a queue

Step 4

Submission

Nothing is filed until you have read it

The team reviewing a file together at a desk

How the work runs — quote first, then the work

  • 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

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

Form 5471 — controlled foreign corporation, US international tax Everything on international tax form 5471, at the same depth as this page.
CRA residency determination review CRA residency determination review — the guide, the FAQ and the fixed fee.
183-day rules in practice The full guide to 183-day rules in practice, with the fee fixed before any work starts.
Form 3CEAD — CbCR filing (India) Its own page: form 3cead India — mechanism, deadlines and published fees.
Schedule FA — foreign assets (India) Everything on schedule fa India, at the same depth as this page.
Treaty-based structuring reviews Treaty-based structuring reviews — the guide, the FAQ and the fixed fee.
Non-resident trusts (s.94) The full guide to non-resident trusts (s.94), with the fee fixed before any work starts.
Family business succession across borders Its own page: family business succession across borders — mechanism, deadlines and published fees.
Form RC269 — foreign plan contributions Everything on rc269 foreign plan contributions, at the same depth as this page.

Who we help

Individuals & families abroad cross-border tax Everything on individuals & families abroad cross border tax, at the same depth as this page.
Twitch & live streamers — what you owe in each country Twitch & live streamers what you owe in each country — the guide, the FAQ and the fixed fee.
Media & production companies cross-border tax The full guide to media & production companies cross border tax, with the fee fixed before any work starts.
Tax for nurses working abroad Its own page: nurses working abroad tax — mechanism, deadlines and published fees.
Tax for diplomatic & consular staff Everything on diplomatic & consular staff tax, at the same depth as this page.
Tax for mining engineers & geologists Mining engineers & geologists tax — the guide, the FAQ and the fixed fee.
Franchise owners — what we charge The full guide to franchise owners what we charge, with the fee fixed before any work starts.
Tax for physiotherapists & allied health Its own page: physiotherapists & allied health tax — mechanism, deadlines and published fees.
Investment funds cross-border tax Everything on investment funds cross border tax, at the same depth as this page.

Countries and corridors this work reaches

Colombia tax for expats — country guide Everything on Colombia tax for expats, at the same depth as this page.
US–United Kingdom tax corridor US United Kingdom tax — the guide, the FAQ and the fixed fee.
Ecuador tax for expats — country guide The full guide to ecuador tax for expats, with the fee fixed before any work starts.
US–Spain tax corridor Its own page: US Spain tax — mechanism, deadlines and published fees.
Canada–Hong Kong tax corridor Everything on Canada Hong Kong tax, at the same depth as this page.
Qatar tax for expats — country guide Qatar tax for expats — the guide, the FAQ and the fixed fee.
Bangladesh tax for expats — country guide The full guide to Bangladesh tax for expats, with the fee fixed before any work starts.
US–India tax corridor Its own page: US India tax — mechanism, deadlines and published fees.
Estonia tax for expats — country guide Everything on Estonia 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 US Citizen Settled in India, Filing on Both Sides

Residence in India and citizenship in the United States produce two annual returns for one income. The order decides the credit, and the Indian financial year and the US calendar year have to be reconciled before either is prepared.

Read how this one runs
Case study 3

A Second Opinion on a Return Already Filed

A cross-border return prepared on one side only is usually right in isolation and wrong in combination. The review checks residence, source and relief in that order, and says plainly whether an amendment is worth making.

Read how this one runs
Case study 4

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 5

Deduction at Source on Deposit Interest, Recovered

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

Read how this one runs
Case study 6

Coming Back to Canada After Years Abroad

Returning restarts Canadian residence and re-values what you own on the day you arrive. Foreign pensions, employer plans and accounts opened abroad each land differently, and the reporting thresholds are tested against the whole portfolio rather than each account.

Read how this one runs
Case study 7

Indian Rent Collected While Resident Somewhere Else

Rent from Indian property is taxed in India and again where you live, with relief on one side only. The file gets the Indian deduction right first, then claims the credit on the home return against what was actually paid.

Read how this one runs
Case study 8

A Home Kept in Canada After the Move Abroad

A dwelling left available is the tie the CRA weighs most heavily, and its treatment differs depending on whether it is rented at arm's length. The file settles the residence position first and the rental reporting second.

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

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 A2 — questions we are asked

Do I file Form A2 even if no tax is owed?

Certificate or waiver obligations of this kind are generally required on the facts rather than on the tax result, so a nil position does not remove one. Resident individuals sending money abroad for education, travel, investment, maintenance of relatives or property purchase.

What happens if I have missed Form A2 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 A2 the same as the other reports I already file?

No. The bank form declaring the purpose of an outward remittance under India's liberalised remittance scheme. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

What are Form 15CA and Form 15CB?

They are the certification pair required before certain remittances leave India. Form 15CA is the remitter's declaration filed online; Form 15CB is the accountant's certificate supporting the tax treatment and the rate applied, including any treaty relief. Which combination you need depends on the nature and size of the payment, and banks will generally not process the remittance without them. See Form 15CA.

What are Forms 15CA and 15CB for?

They clear a payment out of India. Form 15CA is the remitter's declaration of the payment and the tax withheld on it; Form 15CB is an accountant's certificate on the taxability of the amount, the treaty article relied on and the correct withholding rate. The bank generally will not execute the transfer without them, in the categories where they are required. The work is deciding the rate correctly, because the certificate is the record of that decision. See 15CA and 15CB certification.

Is my Indian provident fund or PPF still tax-free now that I live abroad?

The exemption is an Indian one, and it does not travel. Your new country of residence taxes worldwide income under its own rules, and several — the United States in particular — may treat the annual growth in a foreign retirement or savings plan as currently taxable and separately reportable, whether or not you withdrew anything. So an account that is genuinely tax-free in India can be a taxable, reportable asset where you now live. See Indian pensions received abroad.

Meet us in person at any of our offices

Let us take Form A2 off your desk

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.

  • A named reviewer signs off every filing
  • 24-hour helpline, +1 (416) 619-0068
  • Offices in India, the USA, Canada and the UAE

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