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FEMA & Cross-Border

Making sense of foreign exchange rules, remittances, and international transactions

Comprehensive guide to India's Liberalised Remittance Scheme showing RBI compliance documents and foreign currency exchange
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Liberalised Remittance Scheme

Complete Guide to the Liberalised Remittance Scheme for FY 2026-27

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Buying Property Abroad from India

FEMA, LRS and tax guide for Indians buying property abroad — Dubai, London, Singapore rules, 20% TCS, Schedule FA disclosure, rental income, and capital gains

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Documents Required for LRS Remittance

Purpose-wise document checklist for LRS remittances — education, investment, property, medical, gift — with Form A2, TCS thresholds, and bank requirements

World map with tax treaty connections between India and major countries, representing Double Taxation Avoidance Agreement framework for LRS transactions

DTAA and Double Taxation Relief for LRS

Comprehensive guide to DTAA for LRS transactions — how to claim benefits, TRC & Form 41 filing, country-specific rates (USA, UK, UAE), and Form 146 certification

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FEMA Penalties & Compliance Guide

Comprehensive guide to FEMA penalties — Section 13 provisions, 3x penalty calculation, RBI compounding process, ED involvement, ₹2 lakh cap, and violation rectification

Chartered Accountant certifying Form 146 for foreign remittance TDS compliance at a professional desk

Form 145 and Form 146 Filing Guide

Step-by-step form filing process for foreign remittance TDS under Section 393(2)

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Form A2 for Foreign Remittance

Complete guide to filling Form A2 for LRS remittance — every field explained, RBI purpose codes, common rejection reasons, and bank-specific processes

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LRS for Education Abroad

Complete guide to LRS for education abroad — TCS rates (2% vs Nil), education loan exemption, parent vs student remittance strategy, and FEMA compliance

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Investing Abroad Under LRS

Complete guide to investing abroad under LRS — allowed assets, prohibited investments (crypto), Golden Visa, capital gains tax, Schedule FA, and FEMA compliance

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LRS for Travel, Credit Cards & Online Shopping

Complete guide to TCS on foreign travel, credit card international charges, forex cards, UPI payments, online shopping FEMA rules, and prohibited transactions

NRI professional at an airport arriving in India with luggage and financial documents symbolising FEMA and tax transition

NRI Returning to India: Complete FEMA, LRS & Tax Transition Checklist

Complete guide for NRIs returning to India — FEMA status change, NRO/NRE conversion, RNOR tax benefits, LRS eligibility, foreign asset declaration, and checklist.

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Outward Remittance from India

Complete guide to outward remittance from India — LRS process, RBI limits, TCS rates under Section 394(1), Form A2, FEMA compliance, and scrutiny triggers

Chartered Accountant reviewing TCS on foreign remittance documents at a professional desk

TCS on Foreign Remittance

Complete guide to TCS on foreign remittance under Section 394(1) for FY 2026-27 — rates, exemptions, education and tour package rules, refund process, and lower certificate application