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Taxation of Expatriate

An expatriate is a person temporarily residing and employed in another country while still remaining citizen of his home country. This term is broadly used in the context of professionals/technicians sent by their companies to their foreign subsidies/associated enterprises. Working overseas offers an opportunity for growth. However, employers have to ensure that remuneration is competitive and that tax, social security and pension issues associated with relocation are addressed.

Due to huge influx of Foreign Direct Investment in India there has been increase in demand of specialized skills of mobile employees known as ‘expatriate’ in India. Our Expatriate Tax Services help organisations who are seconding or deputing expatriates and the expatriates themselves in complying with the complex tax and regulatory issues surrounding any expatriate assignment in India. Our bouquet of services under Expatriate Taxation include:

  • Advisory Services in preparing Expatriate Documentation
  • Advice on applicability of Double Taxation Avoidance Agreement (DTAA)
  • Advise on compliance with Withholding Tax requirements
  • Assistance in Income Tax Return Filing and disclosure of Foreign Assets and Liability
  • Assistance in obtaining FRRO Registration (Foreign Regional Registration Offices
  • Assistance in VISA documentation
  • Assistance in obtaining Permanent Account Number (PAN)
  • Assistance in opening Bank Account in India
  • Assistance in Completion of Exit Formalities

News Section

News

26 Sep 23
PHHC: Providing Innovation Services to a German company is Considered Exporting A Service
Exemption for CG Not Applicable to the Purchase of a Residential Home Outside the Country After 2015
CBDT releases Excel-Based and MAC Utilities for AY 2023-24
GSTN launches Track Application Status tab for GST Registration
ICAI invites suggestions for Pre-Budget Memorandum 2024
25 Sep 23
GST Registration and Other related Services: Know Minimum Fee Recommended by ICAI to CAs
LIC Receives GST Bill Exceeding Rs 290 Crore from Bihar Tax Department
24 Sep 23
Tax Dept Unleashes Offline DSC Utility for Developing Signature File
A Full List of Documents Required for Income Tax Audit
TPA Indore Files a Petition in HC Due to GSTAT Establishment in Bhopal
23 Sep 23
GST Circular No. 198/10/2023 for Clarifications on E-invoice Issues
GST Circular No. 193/05/2023 Clarifies the D/B ITC Claim in GSTR-3B & GSTR-2A From 01st April 2019 to 31st Dec 2021
4 Mistakes to Avoid When Considering July 2023 Circulars
Karnataka Tax Dept Starts Campaign Against Coaching Centers Avoiding GST
CBIC Chairman: Improved Tax Compliance Increasing GST Revenue Mop-up
21 Sep 23
Mumbai ITAT: Income By Consultancy Services Can’t Be Subjected to Additional Taxation U/S 44ADA
AP AAR: GST Rate On Crackle Should Rise to 18% from 12%
Bombay HC Cancels Re-assessment Order in the Absence of Any New Information
Kerala HC: Buyer Can’t Be Refused for GST Credit Due to Seller’s GSTR-2A Omission
20 Sep 23
GSTN releases Advisory on Geocoding Functionality for the Additional Place of Business
Pre-Filled Tax Forms and Extensive Digitization Boost Tax Collection
SC Releases Fresh Notice in Case of Madras Tax Bar vs. Union of India
ITAT Delhi: No Additions Without Verification from the Builder About the Buy of the Property
18 Sep 23
Madhya Pradesh Cabinet to Impose 28% GST on Online Gaming and Casino Deposits
Income Tax Department Unveils Suite of Tax Tools to Aid Taxpayers
GST Authorities to Pursue Fake ITC Investigations on 1.25 Lakh Entities Until December
17 Sep 23
ED Files Chargesheet in GST Fraud Investigation
MCA Extends Company Law Committee Tenure Until September 2024
16 Sep 23
IT Dept Releases Updated Offline Utility for Form 3CA-3CD and 3CB-3CD Forms for AY 2023-24
Delhi HC: Failure to Submit the Address Change Form Can’t Be Used as a Defence for Refusing to Reinstate GSTIN
Patna HC: I-T Section 153A Must be Applied Based on Evidence Disclosed During a Search
12 Sep 23
GSTN Alerts GSPs Regarding the Unauthorized Scraping of the GST Portal
GST E-invoicing Reporting Time Limit Increases 30 Days from Earlier 7 Days
11 Sep 23
Delhi HC: Unlawful for GST Authorities to Confiscate Cash on the Grounds of Suspicion of Black Money
Delhi ITAT: Screening and Investigation Services in India Are Not Considered Royalty or FTS
Bombay HC Orders Dept for Granting TDS Refund to Assessee Under Protest
10 Sep 23
Bombay HC Invalidates a Reassessment Notice Given After 3 Years Without Approval
Delhi HC: Patent and Trademark Agents Fall Outside the Scope of the BCI or Advocates Act
09 Sep 23
Madras HC: GST Audit Limited to Registered Firms and Cannot Occur After Business Closure U/S 65
Easy Way to Understand About ITR Filing Processing Time
Supply Value of Services Encompasses Both Non-cash and Cash Consideration
08 Sep 23
income Tax Department Issues Intimation Notices to 22,000 Taxpayers for ITR Mismatch
Gujarat HC Directs GST Dept to Handover Records to DGGI While Investigation
Arunachal Pradesh Govt Amends GST Bill 2023 for Adding New Provisions
07 Sep 23
Calcutta HC: GST Authority Can’t Allocate Notice to Advoate in Place of the Assessee
T Dept Clarifies Tax Notice Mistakenly Sent for Incorrect Claims U/S 80P
ITAT: Interconnectivity Utility Charges Royalties Invalid Under India-Austria DTAA
06 Sep 23
AAR: Delay Payment Interest on Services Included in GST Supply & Liability Valuation
CBDT Dept Issues 20K+ Intimations in 15 Days Due to ITR Mismatch
Punjab’s GST Revenue Collection Soars by 31%, Reaching INR 1,713 Crore

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
07 Oct 23 "Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected. "
07 Oct 23 Return of External Commercial Borrowings for September.
10 Oct 23 Monthly Return by Tax Deductors for September.
10 Oct 23 Monthly Return by e-commerce operators for September.
11 Oct 23 Monthly Return of Outward Supplies for September.
13 Oct 23 Monthly Return by Non-resident taxable person for September.
13 Oct 23 Monthly Return of Input Service Distributor for September.
13 Oct 23 Quarterly Return of Outward Supplies for Jul-Sep (QRMP)
14 Oct 23 Notice for the appointment of Auditor if AGM date was 30 Sep (within 15 days of AGM)
15 Oct 23 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in August.
15 Oct 23 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in August.
15 Oct 23 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in August.
15 Oct 23 Issue of TCS certificate for April-June.
15 Oct 23 Issue of TDS Certificates for April-June.
15 Oct 23 Details of Deposit of TDS/TCS of September by book entry by an office of the Government.
15 Oct 23 E-Payment of PF for September.
15 Oct 23 Payment of ESI for September
15 Oct 23 TCS Statement for Sep Quarter.
15 Oct 23 Statement by Banks etc. in respect of foreign remittances in Sep Quarter.
15 Oct 23 E-filing of form 15G/H for Sep Quarter.
18 Oct 23 Payment of tax of Jul-Sep quarter for taxpayers under Composition Scheme.
20 Oct 23 Monthly Return by persons outside India providing online information and data base access or retrieval services, for September.
20 Oct 23 Summary Return cum Payment of Tax for September by Monthly filers. (other than QRMP).
22 Oct 23 Summary Return of Jul-Sep quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
24 Oct 23 Summary Return of Jul-Sep quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh,Chandigarh or Delhi.
25 Oct 23 Statement of Financial Transactions by Depositories, Registrars & Share Transfer Agents for reporting of information relating to Capital gains on transfer of listed securities or units of Mutual Funds for July-Sep
25 Oct 23 Half yearly Details of goods/capital goods sent to & from job worker for Apr-Sep for turnover above 5 cr.
28 Oct 23 Return for September by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Oct 23 Filing of financial statements by Cos (Other than OPCs) for FY 2022-23 with the ROC. (30 days from AGM.)
30 Oct 23 Deposit of TDS u/s 194-IA on payment made for purchase of property in September.
30 Oct 23 Deposit of TDS on certain payments made by individual/HUF u/s 194M for September.
30 Oct 23 Deposit of TDS on Virtual Digital Assets u/s 194S for September.
30 Oct 23 Issue of TCS certificate by All Collectors for September quarter.
30 Oct 23 Statement of Accounts and Solvency for 2022-23 to be filed by every LLP.
30 Oct 23 Half-yearly return by Nidhi Companies for April to September.
31 Oct 23 Specified Companies(receiving supplies from Micro & Small whose outstanding dues exceed 45 days) to file details of all outstanding dues to Micro or Small enterprises suppliers for Apr to Sep.
31 Oct 23 Avail QRMP for Oct-Dec onwards.
31 Oct 23 TDS Statements for September quarter.
31 Oct 23 Statement of tax deposited in relation to transfer of virtual digital asset u/s 194S by an exchange for September quarter.
31 Oct 23 Quarterly return of non-deduction at source by banks from interest on time deposit for September quarter.
31 Oct 23 E-filing of information of declarations in Form 60 received upto 30 Sep.
31 Oct 23 Furnishing of Annual audited accounts for each approved programmes u/s 35(2AA).
31 Oct 23 Statement of foreign income offered for tax for the previous year and of foreign tax deducted or paid on such income. (if due date of ITR is October 31).
31 Oct 23 Online Application by Domestic Co. (other than to whom transfer pricing provisions are applicable) for exercise of option u/s 115BAA (22% tax)
31 Oct 23 Online Application by new Manufacturing Domestic Co. (other than to whom transfer pricing provisions are applicable) filing ITR for first time, for exercise of option u/s 115BAB (15% tax).
31 Oct 23 Online Application by Individual/HUF carrying business / profession, for exercise of option u/s 115BAD, where due date of ITR is 31 Oct.
31 Oct 23 Online Application by resident co-operative society, for exercise of option u/s 115BAD where due date of ITR is 31 Oct.
31 Oct 23 Filing of Report u/s 92E for international transactions and specified domestic transactions.
31 Oct 23 Obtaining Tax Audit Report where due date of ITR is 30 Nov.
31 Oct 23 Obtaining MAT/AMT Audit Report etc. where due date of ITR is 30 Nov.
31 Oct 23 Obtaining Audit Report u/s 80JJAA(2) for additional employment where due date of ITR is 30 Nov.
31 Oct 23 Obtaining other Audit Reports where due date of ITR is 30 Nov.
31 Oct 23 Obtaining Audit Reports in Form 10B/10BB.
31 Oct 23 Filing of Income Tax returns by Cos, Partnership firms etc. (Audit applicable)
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  • 28 Dec 2019 E-Assessment -
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  • 25 Nov 2019 RCM on Rent a Cab Service -
  • 09 Sep 2019 Section 194N of the Income Tax Act, 1961 - As you all aware from 1st September 2019  every i)Banking Company ii) Co-operati...
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