INTERNATIONAL TAX & FEMA
Where India Meets the World.
Cross-border transactions are rarely just tax transactions.
A foreign client can trigger GST, FEMA, banking and export-realisation requirements.
An overseas investment can involve FEMA, valuation, reporting and tax.
A Dubai property can involve LRS, funding, foreign assets, rental income and repatriation.
An international startup can involve FDI, ODI, transfer pricing and international tax.
We connect the pieces before they become problems.
- INDIA
- CLIENT
- BANK
- TAX
- FEMA
- WORLD
GLOBAL TRANSACTIONS. LOCAL ADVICE. ONE CONNECTED VIEW.
India is increasingly part of a global balance sheet.
We advise individuals, founders, businesses, investors and professionals when money, ownership, services or assets cross borders.
Our approach is transaction-first. We start with:
Who? → What? → Where? → How? → How much? → Which country? → Which route?
Then map the applicable tax, GST, FEMA, banking and reporting consequences.
WHAT BRINGS YOU HERE?
Choose the transaction closest to yours.
I receive money from overseas
- Foreign clients
- Freelancing
- Consulting
- Software
- SaaS
- AdSense
- Sponsorships
- Professional services
I want to invest outside India
- Overseas subsidiary
- Foreign shares
- International startup
- Joint venture
- Investment abroad
A foreign investor wants to invest in India
- FDI
- NRI investment
- Foreign founder
- Capital infusion
- Share issuance
- Valuation
- RBI reporting
I own or want to buy property overseas
- Dubai
- UAE
- UK
- USA
- Other jurisdictions
- LRS
- Mortgage
- Rental income
- Foreign assets
- Repatriation
I run an international business
- Export
- Import
- Foreign clients
- Foreign vendors
- Cross-border contracts
- Multiple currencies
- GST
- FEMA
- Banking
- EDPMS
I have foreign income or assets
- Salary
- Business income
- Investments
- Dividends
- Interest
- Rent
- Capital gains
- Foreign bank accounts
WHICH SIDE OF THE BORDER ARE YOU ON?
Choose a direction and we will highlight the matching capabilities below.
ONE TRANSACTION. MULTIPLE REGULATORY LAYERS.
Open each layer to see what sits underneath a single cross-border transaction.
- Income classification
- Residential status
- DTAA
- Foreign tax credit
- Capital gains
- Withholding tax
- Export of services
- Place of supply
- Zero-rated supply
- LUT
- Refunds
- Foreign exchange
- Export declaration
- EDF
- FDI
- ODI
- LRS
- Repatriation
- AD bank
- Foreign remittance
- Purpose codes
- FIRA/FIRC where applicable
- EDPMS
- Transaction documentation
- Foreign currency accounting
- Realisation
- Reconciliation
- Receivables
- Foreign assets and liabilities
Our job is to make these layers tell the same story.
FEATURED 2026 UPDATE
EXPORTS ARE NO LONGER JUST “INVOICE + FOREIGN PAYMENT”
The FEMA export framework has changed.
From 1 October 2026, the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 operate under the new consolidated framework.
For service exporters, the export declaration process needs to be considered alongside the invoice, payment and AD-bank / EDPMS workflow.
Applicable EDF and EDPMS requirements should be evaluated based on the nature of the export/service transaction and applicable FEMA framework. The precise reporting route depends on the nature of the export, service/software classification, applicable authority and banking arrangement.
- Client
- Contract
- Invoice
- GST / export analysis
- LUT (where applicable)
- EDF
- AD bank / EDPMS
- Foreign receipt
- Realisation & repatriation
- Reconciliation
INTERNATIONAL TAX
Foreign income needs more than a foreign-currency conversion.
Residential Status
Resident · Non-resident · RNOR
Source & Character
Salary · Business · Professional income · Interest · Dividend · Rent · Capital gains
Jurisdiction
India · UAE · USA · UK · Singapore · Europe · Other jurisdictions
Treaty
DTAA applicability · Residence certificate · Tie-breaker provisions · Foreign tax credit
Reporting
Foreign assets · Foreign income · Tax withholding · Foreign tax credit · ITR disclosures
Structuring
Individuals · Proprietorships · Companies · LLPs · Holding structures · International subsidiaries
FEMA & RBI ADVISORY
Foreign exchange compliance begins before the transaction.
FEMA & Export Compliance
Advisory on cross-border transactions, export of services, Export Declaration Form (EDF), Authorised Dealer (AD) bank requirements, EDPMS reporting and export realisation/repatriation requirements.
Export Documentation & Bank Coordination
Assistance with export documentation, EDF submission processes, AD-bank coordination, EDPMS reconciliation and supporting documentation for service exporters.
FDI
Foreign investors · Share issuance · Valuation · RBI reporting
ODI
Overseas subsidiaries · Investments · Funding · Reporting
LRS
Overseas investments · Remittances · Education · Property · Other permitted transactions
Foreign Assets
Overseas property · Bank accounts · Investments · Income · Repatriation
Cross-Border Funding
Loans · Guarantees · Capital infusion · Commercial arrangements
FOR EXPORTERS
Your foreign receipt is only one part of the transaction.
Commercial Documentation
- Contract
- SOW
- PO
- Invoice
GST
- Export classification
- LUT
- Returns
- Refund
FEMA
- EDF
- Export declaration
- Realisation
Banking
- AD bank
- Remittance evidence
- FIRA/FIRC where applicable
- EDPMS
Tax
- Accounting
- Income tax
- Foreign currency conversion
- Reconciliation
ONE INVOICE. ONE TRAIL. ONE DEFENSIBLE FILE.
FOR FOUNDERS & STARTUPS
Build the international structure before the transaction gets complicated.
Going Global
- Export of services
- International tax
- FEMA
- Overseas expansion
Foreign Capital
- FDI
- Foreign founders
- NRI investment
- Share issuance
- Valuation
Overseas Structures
- ODI
- International subsidiaries
- Holding structures
- Cross-border ownership
Funding
- Foreign investors
- Investment instruments
- Tax implications
- Regulatory reporting
FOR INDIVIDUALS, HNIs & FAMILIES
International wealth requires coordinated advice.
Overseas Property
Acquisition · Funding · Rental · Sale · Repatriation
Foreign Investments
Shares · Funds · Securities · Overseas entities
Foreign Income
Salary · Dividends · Interest · Rent · Capital gains
Foreign Accounts & Assets
Tax disclosure · Documentation · Reconciliation
Cross-Border Family Planning
Ownership · Succession · Tax · Repatriation
YOUR INTERNATIONAL COMPLIANCE LIBRARY
Start with the situation closest to yours.
EDF for Freelancers & Service Exporters
What changed from 1 October 2026? Understand EDF, service exports, AD banks, EDPMS and the applicable closure mechanism.
Read guideInternational Freelancing From India
GST · LUT · invoicing · foreign payments · bank records · income tax
Read guideGetting Paid by US Clients
Documentation framework for Indian freelancers receiving international payments.
Read guideProp Firm Payouts in India
Foreign payouts · VDA · GST · FEMA · documentation
Read guideBuying Property in Dubai While Living in India
FEMA · LRS · overseas property · mortgage · rental income · tax · repatriation
Read guideE-commerce & Dropshipping
GST · foreign payments · overseas suppliers · marketplace structures · tax
Read guideAlso useful: advisory for content creators receiving platform and sponsorship income from abroad.
YOUR EXISTING TOOLS
Compliance should be trackable.
WHY TRANSACTION-FIRST?
The same payment can have different answers depending on what sits underneath it.
- Professional fees
- Export of services
- Salary
- Investment income
- Reimbursement
- Capital receipt
- Other commercial receipt
The bank statement tells you what arrived.
The underlying agreement tells you what it was.
We analyse the second before concluding the first.
OUR APPROACH
Six steps from first conversation to a repeatable workflow.
Map the transaction, parties, jurisdictions, currency, documentation and commercial purpose.
Tax. GST. FEMA. Banking. Accounting.
Identify compliant alternatives before execution where planning is possible.
Contracts, invoices, declarations, certificates, filings and supporting evidence.
Connect the commercial transaction to the bank, books, GST and tax records.
For recurring transactions, establish a repeatable compliance workflow.
WHO WE WORK WITH
Founders
Building internationally from India.
Exporters
Software · SaaS · Consulting · Professional services · Digital businesses
Freelancers & Professionals
Working with overseas clients.
HNIs & Families
Holding international assets or receiving foreign income.
Investors
Moving capital across jurisdictions.
Companies
Managing FDI, ODI and cross-border transactions.
CFOs & Finance Teams
Needing a coordinated FEMA, tax and banking view.
A CROSS-BORDER QUESTION?
Don't start with the form.
Start with the transaction.
Tell us:
- What is happening?
- Who is involved?
- Which countries are involved?
- Where is the money moving?
- What has already happened?
We'll identify the relevant tax, GST, FEMA and documentation questions.
CA Aniket Singhal
International Tax & FEMA Advisory