Reasonably priced Schedule TR — tax relief claimed in India

Schedule TR — who files it, when it is due, what late filing costs, and what we charge to prepare it. India (Income Tax Department). Reasonably priced Schedule TR 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.

  • 15+Years of cross-border experience
  • 18,000+Clients served
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  • 4Global offices — India, USA, Canada & UAE

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
  • 24-hour helpline: +1 (416) 619-0068
  • 18,000+ clients served
  • Google rating 5.0 out of 5
In 60 words

Schedule TR is a relief or credit claim: The schedule summarising relief claimed for taxes paid outside India. Indian residents claiming treaty or unilateral relief for foreign tax.

Do you need this?

Indian residents claiming treaty or unilateral relief for foreign tax.

Read this first; the rest is procedure. It ties the credit statement, the foreign-income schedule and the return together. Where those three disagree, the credit is what gets disallowed.

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

Fixed fees for schedule tr India, agreed up front

What decides a Schedule TR fee is how many countries you are claiming relief from and whether the proof of foreign tax exists: a final assessment in hand is quick, while relief resting on withholding slips or a foreign return still under assessment takes reconstruction before the claim can be stated. Fixed fee agreed in writing first.

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

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

Non-resident & departure filings

From $349

fixed, quoted before work starts

The filings that follow a move: the departure year, the arrival year, and the income that keeps arriving from the country behind you.
See the fee schedule

Estate & trust filing

From $799

fixed, 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

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

Late and unfiled years, sequenced and filed together, with the relief available for the delay identified before the first return goes in.
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 decides whether Schedule TR applies
What has to be establishedEvidence we work from
The obligationThe schedule summarising relief claimed for taxes paid outside India.
Who it bindsIndian residents claiming treaty or unilateral relief for foreign tax.
Jurisdiction and authorityIndia — Income Tax Department
Category of filingRelief or credit claim

When it is due

A claim generally has to be made on a return filed for the year in question, which makes the return deadline the claim deadline. Some claims can be made on an amended return within the reassessment window; others are lost if not made on the original filing, so the two are worth distinguishing before a late filing. The date is confirmed for your year at the start of the engagement, not assumed from last year's.

What late or missed filing costs

Missing a claim usually costs the relief rather than a penalty — which is why it goes unnoticed. The money is real: an unclaimed credit or exclusion is tax paid twice on the same income, and depending on the claim it may or may not be recoverable by amending later. Where years are already missed, the route chosen for the earliest year affects the relief available for the rest — so the sequence is decided before anything is filed.

The numbers, end to end

This is what the rule produces when you put figures through it.

Credit relief on one stream of income

Take C$126,000 of income taxed in both countries. Assume the other country charged 23% on it and the home country would charge 37% on the same amount.

Credit relief on one stream of income
ItemAmount
Income taxed in both countriesC$126,000
Tax paid abroad (assumed 23%)C$28,980
Home tax on the same income (assumed 37%)C$46,620
Credit available (lesser of the two)C$28,980
Home tax still payableC$17,640

The credit absorbs C$28,980 and leaves C$17,640 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. Your version of this table is the useful one, and it takes a short call and a document pack to produce.

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 Schedule TR 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. 1We establish what happened and when, because every position here is anchored to a date
  2. 2A written scope and a fixed price, so you know the cost before committing
  3. 3The filings are prepared, cross-checked against each other, and reviewed by name
  4. 4You see the result, approve it, and we file it
  • A change of scope is re-quoted before the work, never added to the invoice after it.
  • Rated 5.0 out of 5 stars on Google, on a profile open for you to read.
  • Nothing is filed until you have read it.

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

Read and approved 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.

ITR group, in practice

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

It ties the credit statement, the foreign-income schedule and the return together.

How the engagement runs, phase by phase

  1. Documents first, questions second

    We read the file before asking anything, so the questions we do ask are the ones that matter.

  2. A quote you can hold us to

    Fixed in writing against a defined scope. No hourly meter, and no revision after the fact.

  3. The order of filing decided deliberately

    Which return goes first can decide whether relief is available at all. That is planned, not discovered.

  4. Nothing filed without your sign-off

    You see the completed work, ask what you need to, and approve it before submission.

What you are actually buying with schedule tr India

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

Grossing up
Restating a net-of-tax amount to its pre-tax equivalent, needed whenever a foreign payment arrived after withholding and the credit is claimed on the gross figure.
GIFT City
India's international financial services centre, operating on a different tax and regulatory basis from the rest of the country.
Qualified domestic minimum top-up tax
A local top-up charge that keeps the global minimum tax revenue in the jurisdiction where the low-taxed profit arose.
Tested party
The entity whose margin is measured in a transfer-pricing analysis, normally the less complex of the two parties to the transaction.
schedule tr India: How we read this one

It ties the credit statement, the foreign-income schedule and the return together.

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.

Fixed fees around schedule tr India

A treaty claim and a unilateral one are not the same piece of work: the first turns on reading the right article for the right kind of income, the second on the domestic rule alone. Relief claimed across more than one year, or through a revised return, is priced as its own engagement.

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: Non-resident filings and the two part-year returns a move produces, sequenced so neither country taxes the same income twice.

See this fee page

What working with us on schedule tr India looks like

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.

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.

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.

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.

The team at work in the open-plan 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

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

How the work runs — quote first, then the work

  • Step 1: Start with a conversation about the facts – Dates, residence, where the income arose. Fifteen minutes is usually enough to know what applies.
  • Step 2: Scope and price, both written down – You get the scope and the fixed fee together, so there is no question later about what was included.
  • Step 3: Prepared by one team, reviewed by a named practitioner – The same people see both sides of the file, and the reviewer signs their name to it.
  • Step 4: Filed, then followed through – Submission is not the end of the engagement — the queries that arrive afterwards are part of it.

Quoted up front, in writing.

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

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Where our clients live and work

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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 tax case studies

Case study 1

The Two-Year Window After Returning to India

Returning residents pass through a transitional status in which foreign income is largely outside the Indian net. The engagement establishes when the window opens and closes, and puts the transactions that benefit inside it.

Read how this one runs
Case study 2

A Clean History Used to Remove a First Penalty

An administrative waiver can remove a first failure where the filing and payment record supports it, and it is spent once used. Whether to claim it now or keep it for a heavier year is a judgement made with the whole file in view.

Read how this one runs
Case study 3

The Same Income Taxed Twice on Paper

Relief usually exists and is lost to sequence: one country taxes at source and the other credits it, and preparing them in the wrong order claims a credit against a figure nobody has computed.

Read how this one runs
Case study 4

Treaty Relief Claimed on a Cross-Border Estate

The estate article can extend a proportionate credit where the two systems would otherwise both tax the same asset. Claiming it requires a valuation and a disclosure the estate may not expect to make.

Read how this one runs
Case study 5

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 6

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 7

Getting Sale Proceeds Out of India

Repatriation runs on certification from an accountant and on the account the funds sit in, and the banking rules and the tax rules are separate gates. Both are cleared in sequence rather than together.

Read how this one runs
Case study 8

A Canadian Property Sale Held Up for a Clearance Certificate

When a non-resident sells Canadian real estate the purchaser must hold back a portion of the price until the seller produces a certificate. The file applies for it on the correct basis and works to the closing date, because the holdback is released against the certificate, not against the sale.

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
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  • U.S. expansion: entity & PE setup
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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

Schedule TR — questions we are asked

Do I file Schedule TR even if no tax is owed?

Relief or credit claim 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 residents claiming treaty or unilateral relief for foreign tax.

What happens if I have missed Schedule TR 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 Schedule TR the same as the other reports I already file?

No. The schedule summarising relief claimed for taxes paid outside India. Satisfying a different obligation, even one covering the same accounts or entity, does nothing for this one.

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.

What is RNOR status and why does it matter to a returning NRI?

Resident but Not Ordinarily Resident is a transitional Indian status that can apply for a limited period after you return, based on how long you were non-resident before. While it lasts, certain foreign income stays outside the Indian net that would be taxed once you become an ordinary resident — which makes the timing of a return date, and of realising foreign gains, a genuine planning decision rather than an administrative one. See the RNOR window.

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.

24-hour helpline: +1 (416) 619-0068

A fixed fee for Schedule TR

Describe what happened and which countries are involved; the fee comes back in writing before anything begins.

  • Fixed fees agreed before work starts
  • Rated 5.0 out of 5 stars on Google
  • 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