Form ITR-6 — companies in India · low-cost, fixed fee

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Form ITR-6 — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Low-cost ITR-6 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 the founder's cross-border experience
  • 18,000+Clients served across our offices in India, the USA, Canada and the UAE
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  • 4Global offices — India, USA, Canada & UAE
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Secure a fixed quote

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

24-hour helpline: +1 (416) 619-0068
  • 18,000+ clients served
  • Offices in India, the USA, Canada and the UAE
  • 15+ years of cross-border experience
In 60 words

Form ITR-6 is an annual return: The corporate return in India, filed by companies other than those claiming charitable exemption. Indian companies, including subsidiaries of foreign parents, and foreign companies with Indian taxable presence.

Who has to deal with this

Indian companies, including subsidiaries of foreign parents, and foreign companies with Indian taxable presence.

The rule underneath it looks like this. For a foreign-owned Indian company the return travels with a transfer-pricing report, and for a foreign company with an Indian presence the threshold question is what part of its worldwide profit is attributable to India at all.

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

Fixed fees for ITR-6 India, agreed up front

An ITR-6 is priced from the company's shape rather than its size: a wholly Indian company with clean audited accounts is one job, and a foreign-owned subsidiary whose return travels with a transfer-pricing report is another. For a foreign company, the work begins with what profit is attributable to India at all.

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

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 the fee schedule
Foreign asset & information reporting
From $349

in US dollars, fixed and 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
Transfer pricing documentation
From $2,500

in US dollars, fixed and 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
Corporate cross-border filing
From $999

in US dollars, fixed and 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

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

The returns an estate or trust owes on each side, prepared together so relief for tax paid abroad is actually claimed.
See the fee schedule

All published fees on one page — every engagement, one list, no ranges hiding surprises.

What the reporting test actually looks at

What the return reportsWhere the data comes from
The obligationThe corporate return in India, filed by companies other than those claiming charitable exemption.
Who it bindsIndian companies, including subsidiaries of foreign parents, and foreign companies with Indian taxable presence.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingEntity return

When it is due

The return is due on the entity's own filing timetable, measured from its year end rather than the calendar. Extensions may be available for the return and rarely cover the payment, and in a cross-border group the binding constraint is usually the date the foreign accounts close. 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

Late filing penalties are computed by reference to the tax owing and the length of the delay, and separate penalties attach to the information returns filed alongside. In a group the second category is normally the larger one. The practical response is not speed but order: mapping every affected year before contacting an authority is what keeps relief on the table.

A worked example

Put numbers against it and the shape of the answer is obvious.

Credit relief on one stream of income

Take C$166,000 of income taxed in both countries. Assume the other country charged 24% on it and the home country would charge 28% on the same amount.

ItemAmount
Income taxed in both countriesC$166,000
Tax paid abroad (assumed 24%)C$39,840
Home tax on the same income (assumed 28%)C$46,480
Credit available (lesser of the two)C$39,840
Home tax still payableC$6,640

The credit absorbs C$39,840 and leaves C$6,640 payable at home, because the home rate on this income is the higher of the two. The balance is real cash and it is due on the home timetable, which is why instalments get raised in the first meeting. Change any one of those inputs and the answer moves, which is why we run it on your own figures rather than on an illustration.

The figures here are an illustration, not an engagement: amounts are picked so the mechanism is easy to follow, and every rate or threshold is an assumption of the example. Before anything is filed for you, each one is confirmed with the issuing authority for your own tax year.

How we prepare and file it, and what it costs

We quote Form ITR-6 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 India ↔ Australia — DTAA for comparable engagements.

How we handle it

  1. 1A short call to work out what actually applies to you and what does not
  2. 2A written quote against a defined scope, with nothing billed by the hour
  3. 3We prepare, a named reviewer checks it, and you see it before it goes
  4. 4You approve, we file, and only then do you pay
  • Documents move through an access-controlled portal rather than email.
  • Fixed fees agreed before any work starts, so the number in the quote is the number on the invoice.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.

Whatever you have is enough to start the conversation, including nothing but the dates.

Reviewed for the 2025 and 2026 filing seasons by Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert, Legal Quotient Consultants. Written as general guidance, not as a recommendation for your situation. Talk it through with us before acting on it.

Where ITR group comes into this file

The search that brings most people to this page is ITR group. It is answered here for ITR-6: what creates the obligation, which filings discharge it, and the fee agreed before the work starts.

For a foreign-owned Indian company the return travels with a transfer-pricing report, and for a foreign company with an Indian presence the threshold question is what part of its worldwide profit is attributable to India at all.

How the engagement runs, phase by phase

  1. Hand over the paperwork in any state

    Sorting it is our job. Send what exists and we identify what is missing from it.

  2. Priced before a single form is opened

    The fee comes from the documents, agreed in writing, and stays where it was agreed.

  3. One position across every return

    The same facts, filed consistently on each side, so nothing contradicts anything else.

  4. Filed after you have read it

    The completed work reaches you before it reaches an authority.

How ITR-6 India is handled here

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

Part XIII tax
Canada's flat withholding on passive payments to non-residents — rent, dividends, interest, pensions, royalties — which a treaty may reduce if the eligibility declaration is on file.
Cost plus method
A method testing the mark-up on costs earned by a manufacturer or service provider under limited risk.
GIFT City
India's international financial services centre, operating on a different tax and regulatory basis from the rest of the country.
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.
ITR-6 India: Our analysis

For a foreign-owned Indian company the return travels with a transfer-pricing report, and for a foreign company with an Indian presence the threshold question is what part of its worldwide profit is attributable to India at all.

Complexity changes the work, not the deal: the written fee and scope come first, a named practitioner signs off, and the filing follows your approval of the delivered file.

The published fees closest to ITR-6 India

Below are the fees for the pieces that often sit beside the corporate return — the related-party documentation, a dormant company's filing, or a year filed late after the accounts were finalised out of time. We read the accounts first and put the price for each of them in writing.

NRI Indian return (ITR-2)
$349in US dollars, fixed before work starts

Covers: 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.

What makes it bigger: Property and capital gains together. Rent with deduction at source is routine; a property sale in the same year brings computation, indexation and often a certificate application.

See this fee page
India–Canada dual filing (ITR + T1) — India desk price
$349in US dollars, fixed before work starts

Covers: 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.

What makes it bigger: The fiscal-year mismatch multiplied by income streams. Each stream has to be mapped from India's year onto Canada's before the credit can be computed.

See this fee page
Transfer pricing — local file
$2,500in US dollars, fixed before work starts

Covers: The local file for one entity: functional analysis, method selection with the alternatives explained, comparables with the search documented, and the results tested against the range.

What makes it bigger: The number of transaction types. Goods, services, royalties and financing are four analyses rather than one, and each needs its own method and its own comparables.

See this fee page

Why choose Legal Quotient for ITR-6 India

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.

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.

The reporting penalties get named early

The heaviest exposure on a cross-border file is usually a disclosure form, not the tax. We identify which ones apply before a deadline turns into a penalty.

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.

The firm’s founder at his desk in the Delhi office
The team at work in the open-plan office

A fixed quote first, in writing

  • Step 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.
  • Step 2: Fixed fee, defined scope, in writing – Both agreed before work starts, so the engagement cannot grow into a larger bill.
  • Step 3: Prepared together, not passed between firms – You are not the go-between for two sets of advisers working from two sets of assumptions.
  • Step 4: Reviewed, approved, filed – A named practitioner checks it, you approve it, and then it goes.

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.

Services these clients use most

Form 8938 vs FBAR — filing both The full guide to form 8938 vs FBAR filing both, with the fee fixed before any work starts.
Form RC199 — voluntary disclosure application Its own page: rc199 voluntary disclosure application — mechanism, deadlines and published fees.
Local resident director services in the US Everything on resident director services USA, at the same depth as this page.
Choosing a method — CUP Choosing a method — cup — the guide, the FAQ and the fixed fee.
Form 14653 — non-resident certification The full guide to form 14653 non resident certification, with the fee fixed before any work starts.
Advance tax and self-assessment for NRIs Its own page: advance tax and self-assessment for NRIs — mechanism, deadlines and published fees.
Form 10FA / 10FB — TRC for Indian residents (India) Everything on form 10fa / 10fb India, at the same depth as this page.
Drop-shipping tax exposure Drop-shipping tax exposure — the guide, the FAQ and the fixed fee.
India ↔ United States — DTAA article by article The full guide to India ↔ United States — DTAA article by article, with the fee fixed before any work starts.

Who we bring this work to

Crypto traders — what we charge The full guide to crypto traders what we charge, with the fee fixed before any work starts.
Crypto traders — what you owe in each country Its own page: crypto traders what you owe in each country — mechanism, deadlines and published fees.
Non-resident landlords — what we charge Everything on non-resident landlords what we charge, at the same depth as this page.
Freight forwarders cross-border tax Freight forwarders cross border tax — the guide, the FAQ and the fixed fee.
Architecture practices cross-border tax The full guide to architecture practices cross border tax, with the fee fixed before any work starts.
Amazon FBA sellers — what we charge Its own page: amazon fba sellers what we charge — mechanism, deadlines and published fees.
Advisors & referral partners cross-border tax Everything on advisors & referral partners cross border tax, at the same depth as this page.
Nurses working abroad — what we charge Nurses working abroad what we charge — the guide, the FAQ and the fixed fee.
Tax for IT contractors The full guide to it contractors tax, with the fee fixed before any work starts.

The corridors we work every week

Canada–Saudi Arabia tax corridor The full guide to Canada Saudi Arabia tax, with the fee fixed before any work starts.
South Africa tax for expats — country guide Its own page: South Africa tax for expats — mechanism, deadlines and published fees.
Namibia tax for expats — country guide Everything on namibia 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.
Sri Lanka tax for expats — country guide The full guide to Sri Lanka 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.
Romania tax for expats — country guide Everything on romania tax for expats, at the same depth as this page.
Saudi Arabia tax for expats — country guide Saudi Arabia tax for expats — the guide, the FAQ and the fixed fee.
Barbados tax for expats — country guide The full guide to Barbados tax for expats, with the fee fixed before any work starts.

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

Cross-border tax case studies

Case study 1

Attributable profit computed for a foreign company's Indian branch activity

A foreign company operating through what it described informally as a representative office in India needed to establish whether that presence amounted to a permanent establishment, and if so, how much of its worldwide profit was attributable to it. We reviewed the activity against the applicable treaty test, concluded a permanent establishment existed, computed the attributable profit on a reasoned basis, and prepared ITR-6 reflecting that position with the analysis documented.

Case study 2

Dormant subsidiary's filing obligation clarified for a foreign parent

A foreign group's Indian subsidiary had stopped trading but the parent assumed no further Indian filings were required once activity ceased. We confirmed the ongoing filing obligation despite dormancy, prepared the simplified return the dormant status actually required, and set out for the parent what would change once the subsidiary either resumed activity or was formally wound up.

Case study 3

Transfer-pricing and corporate return reconciled for a newly profitable subsidiary

A foreign-owned subsidiary became profitable for the first time and its finance team, used to filing a simple dormant-period return, had not coordinated the corporate return with the transfer-pricing report the related-party transactions now required. We prepared both filings together, ensured the intercompany figures matched across them, and filed ITR-6 alongside the properly supported transfer-pricing documentation for the first profitable year.

Case study 4

Permanent-establishment position revisited after a change in the foreign company's Indian activity

A foreign company's Indian activity had grown from occasional visits to a more established, ongoing presence over several years, and its permanent-establishment position had never been reassessed to reflect the change. We reviewed the current activity against the treaty test, concluded the position had shifted and a permanent establishment now existed, and prepared ITR-6 for the current year reflecting attributable profit on that basis going forward.

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

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 7

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 8

An NRI Selling Indian Property With Tax Withheld on the Price

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 until a return is assessed.

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
  • 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

Performance income is taxed where earned — Regulation 105 in Canada, withholding agreements in the U.S. — with special treaty articles overriding the usual rules.

Performance income is taxed where the performance happens, and the deduction is usually taken at source on the gross fee before expenses. Recovering the difference is a filing exercise in the other country, and it only works if the tour, the residency and the withholding certificates were documented while the work was being done.

  • 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 ITR-6 — questions we are asked

Do I file Form ITR-6 even if no tax is owed?

Annual 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. Indian companies, including subsidiaries of foreign parents, and foreign companies with Indian taxable presence.

What happens if I have missed Form ITR-6 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 ITR-6 the same as the other reports I already file?

No. The corporate return in India, filed by companies other than those claiming charitable exemption. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

Why does a foreign-owned Indian company's ITR-6 usually travel with a transfer-pricing report?

Because a foreign parent almost always means related-party transactions with the Indian subsidiary, and those transactions trigger the transfer-pricing accountant's report requirement alongside the corporate return. The two filings are prepared together in practice even though they are technically separate documents, because the related-party figures in one have to be consistent with the other.

What does 'attributable profit' mean for a foreign company with an Indian presence, and why does it matter?

It is the portion of the foreign company's worldwide profit that is treated as earned through its Indian activity and therefore taxable in India, and working it out — rather than simply taxing the whole global profit or none of it — is the central question a foreign company with any Indian presence has to answer before ITR-6 can even be prepared.

Does a dormant foreign-owned Indian subsidiary still need to file ITR-6?

A company incorporated in India generally has a filing obligation regardless of whether it is currently trading, so dormancy does not by itself remove the requirement to file — what changes is usually the content of the return rather than whether a return is required at all.

Can a foreign company file ITR-6 without first determining whether it has a permanent establishment in India?

The permanent-establishment question is usually the threshold issue that decides how much of the company's profit India can tax under an applicable treaty, so it needs to be worked through before the return's substance can be prepared properly, rather than treated as a separate question addressed after filing.

What is TCS on foreign remittance?

Tax collected at source. When a resident individual remits money abroad under the Liberalised Remittance Scheme — or buys an overseas tour package — the bank or seller collects an amount of tax on top and deposits it against your PAN. It is not a cost and it is not a final tax: it appears in your annual tax statement and is set off against the tax on your return, with the excess refunded. The rates and the purposes they attach to have been amended repeatedly, so we confirm them for the remittance year. See LRS limits and TCS.

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
Construction PEFixed place of businessCentral management and controlWithholding agentW-8BENSection 195 TDSSection 116 certificateThin capitalisationEqualisation levyHybrid surplusForm 26ASAdvance taxNewcomerForm 3CEB Browse the full A–Z glossary

Forms and situations related to Form ITR-6

Related in this section

All Indian formsForm ITR-3 — business or professional income (India)Form 26Q — TDS on resident payments (India)Form 3CEAA — master file (India)Form 10F — treaty information (India)Form 49AA — PAN (non-residents) (India)LRS limits & TCS on remittances (India)

Connected engagements

Schedule FA — reporting foreign assets in an Indian returnStartup tax exemptions and angel taxIndian mutual fund TDS for NRIsTax residency certificate and Form 10FIndian company paying a foreign consultantIndia ↔ Singapore — DTAA

Common questions here

Who files Form ITR-6?What is the late filing penalty for Form ITR-6?
No hourly billing, ever

Talk to us about Form ITR-6

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

Contact Us 24-hour helpline +1 (416) 619-0068 See fixed fees
  • A named reviewer signs off every filing
  • Rated 5.0 out of 5 stars on Google
  • 18,000+ clients served

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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