Expatriate Taxation Services for Inbound & Outbound Employees
Residential status, DTAA relief, foreign tax credit, ESOP/RSU taxation and Schedule FA disclosures — Indian tax handled properly for globally mobile employees and the companies that move them.
Expatriate taxation covers the Indian tax affairs of globally mobile employees — foreign nationals working in India and Indian employees on overseas assignments. The work starts with residential status (the 182-day and 60-day tests, RNOR classification, and the deemed-residency rule for citizens with Indian income above ₹15 lakh), then applies DTAA relief with a valid TRC and Form 10F, claims foreign tax credit through Form 67, taxes ESOPs and RSUs correctly at vesting and sale, completes Schedule FA disclosures for ordinarily resident taxpayers, and manages PF obligations for International Workers. We support employees on status, planning and filing — and employers on tax equalization, withholding and secondment structuring.
Cross-border employment, both directions
Expat taxation is decided in the first question — residential status — and almost every downstream number changes with the answer: what income India taxes, which treaty applies, what must be disclosed and what credit is available.
We work both sides of the assignment: the employee's personal position and filings, and the employer's withholding, equalization and documentation — because a mismatch between the two is where notices are born.
- Foreign nationals on India assignments
- Indian employees deputed abroad
- Returning NRIs planning their RNOR years
- Employees holding foreign RSUs and ESOPs
- Citizens covered by the ₹15 lakh deemed-residency rule
- Seafarers and cross-border consultants
- Employers running tax-equalized assignments
What expatriate taxation covers
From day-count to defended return.
Residential Status & Day Count
The 182-day and 60-day tests, the 120-day rule for high-income visitors, RNOR qualification and deemed residency — established with a documented travel record.
DTAA Relief & Tie-Breaker
Treaty positions applied with a valid Tax Residency Certificate and Form 10F, including tie-breaker analysis for dual residents.
Foreign Tax Credit — Form 67
Taxes paid abroad credited against Indian liability, with Form 67 filed within the permitted window and computations documented.
ESOP / RSU Taxation
Perquisite value taxed correctly at vesting and capital gains at sale — across grants, currencies and split residencies.
Schedule FA & Disclosure Risk
Foreign accounts, shares and property disclosed on the calendar-year basis the form demands — non-disclosure carries severe Black Money Act penalties.
Employer-Side Support
Tax equalization policies, Section 192 withholding on cross-border salary, secondment structuring and PF for International Workers.
The expat tax calendar
Cross-border positions have paperwork with deadlines of its own.
31 July — ITR Due Date
Expat individual returns (typically ITR-2) follow the standard 31 July deadline for non-audit cases, unless extended.
Form 67 — Before AY Ends
Foreign tax credit requires Form 67, which can be filed up to the end of the assessment year — but is safest filed with the return.
TRC & Form 10F — Before Relief
Treaty benefits need a valid Tax Residency Certificate for the relevant period, supported by Form 10F filed on the portal.
Schedule FA — Calendar Year
Foreign assets are reported for the calendar year, not the financial year — a mismatch trap we correct in almost every new file.
Our expatriate taxation process
Status first, then positions, then paper, then defence.
Status Assessment
Travel days, assignment letters and prior-year history analysed to fix residential status conclusively.
Planning & Positions
DTAA articles, foreign tax credit, salary components and disclosure obligations mapped before filing.
Documentation
TRC, Form 10F, Form 67, employer letters and computation working papers compiled and filed.
File & Defend
The return filed and verified — with support for any 143(1) adjustment or departmental query that follows.
Cross-border tax without cross-border confusion
Two tax systems, one coherent position.
Status decided on evidence
Residential status is established from passport stamps and assignment records — not assumed — because everything else depends on it.
RNOR years maximised
Returning NRIs get a short transition window in which foreign income is largely outside Indian tax — we plan around it deliberately.
Credit never left behind
Foreign taxes paid are matched treaty-by-treaty and claimed through Form 67, so double taxation stays theoretical.
Disclosure discipline
Schedule FA is completed fully and on the correct calendar-year basis — the cheapest insurance in Indian tax.
Employer and employee aligned
Payroll withholding and the personal return are prepared to agree with each other, closing the most common notice trigger.
Connected services
Expat files often need ITR-2 filing, TDS coordination and notice replies — all handled by the same team.
Expatriate taxation questions answered
The questions every assignment briefing raises.
Moving across borders? Move your tax file properly.
Share your assignment details and travel history. We'll fix your status, map both countries' claims and file a return that holds up.
