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Expatriate Services

Our partner, Mr. Amit Maheshwari has also co-authored a book on "Expatriate Taxation - Decoding the Complexity" currently in its second edition, which attempts to decode various contentious and commonly encountered tax and regulatory issues and challenges faced by the expatriates and their employers in India. It provides comprehensive view about rules and regulations applicable to expats in India.

Our Expat Tax Services help the companies who are seconding or deputing expats and the expats themselves in complying with the complex tax and regulatory issues surrounding any expatriate assignment. With the huge influx of Foreign Direct Investment in India there has also been increase in demand of specialized skills of mobile employees known as ‘expatriate’ in India.

Expatriate Tax

Our team of Chartered Accountants and attorneys working in the Tax and Regulatory team would provide the following services:

Advisory Services on Secondment of Expatriate 

We provide a comprehensive analysis on the tax and regulatory implications on seconding an expatriate in India. The advice usually covers the Permanent Establishment issues, tax efficient salary structure advice, applicability of social security contributions, foreign exchange issues and other tax compliance requirements.

VISA documentation and Bank Account opening

We can assist the expatriate and the employer in arranging the correct documentation for VISA and Bank account opening purposes.

Obtaining FRRO Registration (Foreign Regional Registration Offices)

All foreigners visiting India on a long term visa of more than 180 days, are required to get FRRO registration done within 14 days of their arrival in India. Foreigners (including minors above the age of 16) need to get their registration done. Therefore, the family members of the expatriate, above the age of 16 will have to get themselves registered.

Obtaining Permanent Account Number (PAN)

We help obtain PAN, a unique identification number given by the Indian income tax authorities and an expat needs to obtain it in case his/her income is taxable in India. This is also used for filing a return of income in India.

Computing Withholding taxes and making tax equalization statements
  • The entity employing the expats is required to withhold the taxes (accurately converting salaries in foreign currency as per the Income-tax Rules, 1962 and taking into account various exemptions and deductions) due on the salaries paid to those expatriates.
  • Post this withholding the entity needs to pay these taxes to the government and file quarterly returns of withholding taxes in Form 24Q with details of the expatriates.
  • At the end of the year, Form 16 which contains the taxes withheld and computation for taxable salary and Form 12BA containing detail of perquisites has to be issued.
  • We help in doing the tax equalization calculation and the hypo tax workings.

We help the employers end to end in this entire process.

Assistance in Income Tax Return Filing and disclosure of Foreign Assets and Liability

We assist the expatriates in finalizing the computation for the relevant financial year and filing the income tax return before the due date i.e. 31st July of the next financial year. We also help the expat to disclose the overseas foreign assets and liabilities in case it’s applicable.

Completion of Exit Formalities

Prior to final departure from India, we can help the expat to obtain an Income-Tax Clearance Certificate (‘ITCC’) from the Indian tax authorities and get the FRRO cancelled. The ITCC is required to be presented to the immigration authorities

Connection to trusted specialists in home search and immigration

We can recommend trusted Real Estate consultants specializing in relocation services for expats and immigration consultants to take care of the VISA formalities.

FRRO Services

Foreigners/Expatriates looking to visit or come to India for employment, business or any other purpose would need to fulfil the requisite Entry/Exit requirements. Apart from Visa, Indian authorities require an additional requirement of availing an additional registration with Foreigners Regional Registration Office in certain circumstances.

Entry Requirements

Visas Requirement

A visa is an official document or endorsement placed in a passport or travel document by the government of a country. It grants the holder permission to enter, stay, or leave that country for a specified period and for a particular purpose.

Apart from Visa, the foreign nationals, in many cases including those coming for employment or business, are also required to have an additional registration with the FRRO office.

What is e-FRRO?

FRRO stands for "Foreigners Regional Registration Office." It manages various aspects of immigration, including visa registration, visa extension, exit permits, and other related services.

Here is a list of frequently asked questions regarding the e-FRRO requirement and process.

Who needs to apply for e-FRRO?

All foreigners who are coming to India on an Employment Visa have to register in India within 14 days of Arrival and All foreigners who come to India on other than Employment Visa need to register if their stay in India is for 183 days or more.

How do I register my visa with the FRRO?

Visa registration can be done by submitting the required documents, including passport, visa, and a completed registration form online only.

There is no requirement of taking appointment and visiting FRRO/FRO office unless specifically called upon by the FRRO/FRO concerned. Intimation would be sent through sms/email on the registered mobile/email-id.

RC/RP, Exit Permit etc would send by email mentioned in the online application form

What is the process for visa extension, and what documents are needed?

To extend the visa, one needs to submit an application before the expiration date of older e-FRRO. Required documents may include a valid passport, visa extension form, proof of financial means, and other supporting documents.

Exit Formalities

Apart from the requirement of filing FRRO at the time of entry, there is a requirement for an exit permit as well. Non-compliance of the same can lead to potential penalties including fines, deportation, or restrictions on future entry.

A Foreigner Regional Registration Office (FRRO) in India oversees the stay and registration of foreign nationals in the country. The foreign nationals, holding long-term visas (such as employment visas), when they plan to leave India permanently, are required to complete Exit formalities with the FRRO.

Please note that specific procedures may vary depending on the location and the latest regulation updates.

How can I obtain an exit permit from the FRRO?

To obtain an exit permit, one needs to submit the application along with the passport, visa, and other relevant documents to the FRRO. Ensure that your visa status allows for an exit permit.

NOC from the Income Tax department

Apart from above, the expatriates leaving India are required to obtain a No Objection Certificate (NOC) or an Income Tax Clearance Certificate (ITCC) from the Income Tax Department stating that all due taxes in India till the date of leaving are taken care off. Below procedure is generally followed for the purpose:

Contact the Local Income Tax Office:

Reach out to the local Income Tax Office or relevant tax authority in your area. You may need to visit the tax office in person or check their official website for information on the process of obtaining an NOC for an exit visa.

Documentation:

Inquire about the specific documents required for obtaining an NOC for an exit visa. Typically, you may need to provide proof of tax compliance, such as tax return filings, payment of taxes, and any other relevant documentation.

Tax Clearance Certificate:

Some countries may require a tax clearance certificate as proof of tax compliance. This certificate may be issued by the tax authorities and can be submitted along with your visa application.

Submit Application:

Fill out the necessary forms or applications for obtaining an NOC from the Income Tax Department. Submit these forms, along with the required documents, to the designated tax office.

Payment of Dues:

Ensure that all outstanding taxes are paid before applying for the NOC. Some countries may require individuals to clear any pending tax dues before they can obtain the NOC for an exit visa.

Verification Process:

The tax authorities may conduct a verification process to ensure that you are in compliance with tax regulations. This process may involve reviewing your tax records and confirming that all tax-related obligations have been met.

Issuance of NOC:

Once the verification is complete, and you have fulfilled all requirements, the tax authorities may issue the NOC. This document is then submitted as part of your exit visa application.

How can we help?

AKM Global has been helping MNCs and expats in India manage these compliances/requirements. Our partner, Mr. Amit Maheshwari, is the author of the first book published in India specifically for the compliances applicable to Expatriates coming and working in India.