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Practice Area Scope

NRI & Cross-Border Advisory Desk

Specialized cross-border NRI taxation desk catering to Non-Resident Indians across UAE, Saudi Arabia, Qatar, Oman, US, UK, Canada, and Singapore. We manage lower deduction certificates for property sales, Form 15CA/15CB CA remittance certificates, and NRE/NRO tax planning.

Statutory Authority & Regulatory Mandate

Section 195 & 197 Income Tax Act, 1961 | Rule 37BB (Form 15CA/CB) | FEMA 1999 Remittance Regulations

Key Scope of Work & Deliverables

Form 15CA & Form 15CB CA Certification for Swift Bank Wire Transfers
Real Estate & Inherited Property Capital Gains Tax Planning
DTAA Double Taxation Avoidance & Foreign Tax Credit (FTC Form 67) Filing
NRE / NRO Account Taxation & Repatriation Scheme (LRS up to $1M USD)
NRI Business Setup & Foreign Direct Investment (FDI) Compliance

Ideal Client Profiles

Non-Resident Indians (NRIs) in Dubai, Abu Dhabi, Saudi Arabia, Qatar & Gulf
NRIs & OCIs in USA, UK, Canada, Australia, Europe & Singapore
Overseas Indians selling residential or commercial real estate in India
Inheritors of Indian Assets, Shares & Bank Deposits

Frequently Asked Questions

How does Form 13 benefit an NRI selling real estate in India?

Without Form 13, buyers must deduct ~23.9% to 28.5% TDS on the GROSS sale consideration. A Section 197 certificate directs the buyer to deduct TDS only on the actual net capital gain (or Nil), preserving liquidity.

What is the limit for repatriating funds out of India under FEMA for NRIs?

NRIs can repatriate up to USD 1,000,000 (1 Million USD) per financial year from their NRO account balances (including property sale proceeds) after obtaining Form 15CA and Form 15CB CA certification.

Statutory Timeline & Filing Rhythm
Pre-Sale
Online Application for Form 13 Lower TDS Certificate on TRACES
Per Remittance
Form 15CB CA Certification & Form 15CA Filing on e-Filing Portal
Annual (July 31 / Oct 31)
Non-Resident Indian ITR Filing & Tax Refund Claim

Retain NEXSAS for NRI & Cross-Border Advisory Desk

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