Buenos Aires hired your skills. Your savings need care.
India and Argentina have no tax treaty, only an information exchange agreement. Banks deduct 30% tax deducted at source (TDS) on Non-Resident Ordinary (NRO) interest and 20% on dividends. Argentina taxes worldwide income, including Non-Resident External (NRE) interest, crediting Indian tax up to its own. An Indian return refunds TDS above slab tax. Form 128 (formerly Form 13) lowers property sale TDS. Form 145/146 (formerly 15CA/15CB) clears NRO transfers.
No DTAA. But a lot of other work you still need help with.
ITR filing, Form 13 lower-TDS, tax notices, repatriation, Section 91 relief. That's where we help.
about 2,600 (MEA, January 2026: 800 NRIs and 1,800 PIOs)
Indians in Argentina
Senior CAs handle your whole India tax side, filing, recovery, notices, property, repatriation. No India trip needed.
Not just DTAA
Chartered Accountants for Argentina NRIs. Your whole India tax life
DTAA refund recovery is our flagship, but it's one of many things our ICAI-registered CAs handle for Argentina NRIs, filing, property, tax notices, repatriation and more, all from Argentina with no India trip.
NRI ITR filing
Our CAs file your ITR-2 / ITR-3 from abroad
DTAA TDS recovery
Cut 30% NRO TDS to your treaty rate, recover past years
Property sale (Form 13)
Cut the 12.5% TDS before you sell
Tax notices
Section 148 / 143 / 245 replies, handled
Repatriation (15CA / 15CB)
Move funds out without bank friction
Inherited property
Cost step-up, sale and repatriation
Form 10F / TRC
Treaty-rate paperwork, end-to-end
No DTAA, here's what we still do
India and Argentina have no treaty. Your Indian tax life still needs a CA.
India and Argentina have no Double Taxation Avoidance Agreement (DTAA). Their 2011 agreement covers only information exchange and collection help, capping no rates. Indian banks deduct 30% tax deducted at source (TDS) on Non-Resident Ordinary (NRO) interest and 20% on dividends. Under Income Tax Law, Article 1, Argentina taxes residents at 5% to 35% on worldwide income, including Indian interest, dividends, rent, and India-exempt Non-Resident External (NRE) interest. It credits Indian tax only up to the Argentine tax on the same income (Article 165). File an Indian income tax return (ITR) to refund TDS above your Indian slab tax.
Form 13 lower-TDS
Apply for a lower (or nil) TDS certificate before your bank/buyer deducts. The cleanest way to avoid the 30% hit at source.
Section 91 unilateral relief
If you've already paid Nigerian tax on the same income, claim foreign tax credit in your Indian ITR under Section 91, the only relief route when there's no treaty.
15CA / 15CB repatriation
Move funds out of your NRO account to your overseas account, properly documented and CA-certified. Required by every Indian bank.
ITR filing for NRIs
Annual return, past-year condonation, Form 67 for foreign tax credits, capital gains, property sale TDS reconciliation, the bread-and-butter NRI work.
Tax notice response
Section 148 reassessments, Section 143(1) intimations, AIS mismatches, demand notices. We respond with the right legal grounds before deadlines slip.
No treaty rate to chase. But there's real money in doing the rest right.
Argentina NRIs we work with usually save more from a clean Form 13 + ITR than a treaty rate would have given them anyway. A CA who knows Argentina makes the difference.
Talk to a Argentina-specialist CAWhat we still do
No treaty, no treaty rate. But plenty of real work.
Hypothetical example: Arjun, 34, is a Bengaluru software engineer who has lived as an Argentine tax resident for three years while working for an IT services company in Buenos Aires. He holds ₹10L in Non-Resident Ordinary (NRO) fixed deposits (FDs), ₹2L in NRO savings, and a ₹6L Indian mutual fund (MF) portfolio from which he redeems ₹1L of units a year. With no tax treaty in place, his bank deducts 30% tax deducted at source (TDS) on his interest. Argentina taxes the same interest and credits the Indian tax up to its own tax, so Arjun files an Indian income tax return (ITR) to refund the TDS above his slab tax.
Clean ITR filing
Full schedules (FA, AL, NRI disclosures). Section 91 foreign tax credit claim for any Argentinatax you've paid on the same income. Done right, the first time.
Form 13 / Section 197
Selling property in India? A lower-TDS certificate drops your TDS from 12.5% of the full sale price down to the actual gain. On a ₹1 crore sale, that's often ₹15-20 lakh of cash-flow.
Tax notices, end-to-end
148, 143(1), 143(2), 245, 139(9). We draft the reply, file on the portal, attend the hearing, follow up to closure. Under Section 288 authorized representation.
Repatriation (15CA/15CB)
Moving money from India back to Argentina. CA-signed 15CB, Part C filings, bank coordination. Nothing stuck, nothing rejected.
This is what a typical Argentina NRI with Technology and finance professionals: ₹8-20L in NRO and NRE FDs, ₹5-10L in Indian mutual funds, sometimes a flat in their home city. Long-settled families in the north: small inherited holdings or property shares in India. actually needs, treaty or no treaty.
Your side of the process
How to get your Tax Residency Certificate
You're an Indian in Argentina. India needs proof. Here's the workflow from Argentina, documents, portal, timeline, the lot.
Who issues it
ARCA (Agencia de Recaudación y Control Aduanero)
What it costs
Not applicable, no treaty to claim
Timeline
Not applicable
Form 10F / Form 41
Not required
Step-by-step for Indians in Argentina
Not needed for Indian TDS. A tax residency certificate (TRC) and Form 41 (formerly Form 10F) exist only to claim treaty rates, and there is no India-Argentina treaty, so your Indian bank will not ask for them. If another country asks for proof of Argentine tax residence, ARCA (Agencia de Recaudación y Control Aduanero, which replaced AFIP in October 2024) issues a certificado de residencia fiscal. Apply online with your Clave Fiscal through the 'Solicitud de certificado de residencia fiscal' service. The procedure is free, and ARCA may ask for documents within 15 calendar days.
Don't want to deal with ARCA (Agencia de Recaudación y Control Aduanero) yourself? Our CAs handle TRC guidance for Argentina NRIs every day.
Want a CA who handles Argentina-India tax every week?
Free 15-minute call. We tell you what you can recover and what it takes.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
Things Argentina NRIs should know
Pitfalls we've seen Indians in Argentina face
We work with the Indian community in Argentina every day. These are the traps that cost real money.
Budget for default Indian bank deductions. The tax information exchange agreement between India and Argentina (in force 28 January 2013) caps no rates. Banks deduct 30% on Non-Resident Ordinary (NRO) interest and 20% on dividends. A tax residency certificate (TRC) or Form 41 (formerly Form 10F) changes nothing.
Declare Non-Resident External (NRE) interest on your Argentine return. India exempts it, yet Argentina taxes residents' worldwide income at 5% to 35%. Argentina's bank interest exemption covers only Argentine bank deposits and excludes Indian NRE or Non-Resident Ordinary (NRO) accounts. With no Indian tax paid, no credit applies.
Claim Argentina's foreign tax credit and refund the rest in India. Under Income Tax Law Articles 1 and 165, Argentina credits Indian tax only up to the Argentine tax on that income. Only an Indian income tax return (ITR) refunds Indian tax deducted at source (TDS) above your Indian slab tax.
Declare Indian deposits, funds, and property for personal assets tax (bienes personales). Residents pay it each 31 December on worldwide assets above a threshold (ARS 384.7 million for 2025). Rates were 0.5% to 1% for 2025, falling to a single 0.25% from 2027. Argentine bank deposit exemptions exclude Indian accounts.
Argentina taxes Indian property gains at 15%, crediting Indian tax. Law 27,802 (6 March 2026) exempts sales from 1 January 2026; Decree 406/2026 covers only Argentine property. Get Form 128 (formerly Form 13) under Section 395 (formerly Section 197) before selling so tax deducted at source (TDS) follows actual gain.
Track when your Argentine tax residence starts and ends. Under Income Tax Law Article 116, foreigners become residents upon getting permanent residence or after 12 months on temporary permits. Argentines lose residence after obtaining permanent residence abroad or spending 12 continuous months abroad (Article 117).
Answer Indian tax notices in Buenos Aires. Article 10 of the 2011 agreement lets India ask Argentina to collect enforceable Indian tax claims under Argentine collection law. Both countries belong to the Organisation for Economic Co-operation and Development (OECD) multilateral convention on tax assistance (Argentina from 1 January 2013).
Apostille documents (Hague Apostille Convention, Argentina since 18 February 1988, India since 14 July 2005). The pending 29 September 2023 social security agreement keeps Argentine and Employees' Provident Fund Organisation (EPFO) periods separate. NRO transfers need Form 145 (formerly Form 15CA), plus Form 146 (formerly Form 15CB) above ₹5 lakh.
Questions from Argentina NRIs
Everything Indians in Argentina ask us
6+ answers. Hover on dotted terms for plain-English explanations.
The exceptions that change the answer
Where the general rule stops applying to you
Every rule below has a carve-out, a cut-off date or a condition that flips the answer. These are the ones that decide real cases.
EPF withdrawal exemption: continuous service
Right now: 5 years of continuous service
Where it works differently
- Service is under 5 years
- Four components are taxed separately: employer contribution and its interest as salary, employee contribution previously claimed under 80C reversed, and interest on employee contribution as other sources.
- Rule 8 of Part A of the Fourth Schedule.
- Employment ended for reasons beyond the employee's control
- The 5-year condition is relaxed.
- Proviso to Rule 8.
- The account is inoperative
- Interest continues to accrue and is taxable once the member leaves service.
- Settled position; a live issue for NRIs with dormant accounts.
Commonly got wrong
- EPF withdrawal is always tax-free. Only after 5 years of continuous service.An EPF withdrawal is tax-free only after five years of continuous service. Below five years, four separate components become taxable in different heads.
EPF interest that becomes taxable on high contributions
Right now: Interest on employee contributions above Rs 2,50,000 a year is taxable (Rs 5,00,000 where the employer makes no contribution)
Where it works differently
- The member is an NRI with a dormant account
- Interest continues to accrue, and an account becomes inoperative after 36 months without contribution, at which point the interest is taxable in India.
- EPF Scheme rules plus settled tax treatment.
- The member has left India
- Indian tax on that interest still applies as India-sourced income, and the residence country may tax it too.
- s.9 read with the relevant treaty.
Commonly got wrong
- All EPF interest is tax-free. Interest on employee contributions above Rs 2.5 lakh a year has been taxable since FY 2021-22.Interest is tax-free up to Rs 2.5 lakh of employee contribution a year (Rs 5 lakh where the employer does not contribute). Above that it is taxable.
TDS on NRO account interest
Right now: 30% plus surcharge and cess
Where it works differently
- A valid TRC and Form 10F (Form 41 from 1 Apr 2026) are furnished
- The treaty rate applies, commonly 10-15% under Article 11.
- s.90(2) gives the more beneficial of treaty or Act.
- No PAN is furnished
- s.206AA imposes at least 20%, but Rule 37BC allows escape by furnishing name, address, TIN and TRC. Courts have also held s.206AA cannot override a treaty rate.
- Rule 37BC + settled case law.
- Claiming the treaty rate at source
- The s.115A(5) filing exemption is lost, so an Indian return becomes necessary.
- That exemption requires TDS at not less than the s.115A rate.
- The account is NRE instead
- NRE interest is exempt only while the individual meets the FEMA residence-outside-India condition or is permitted by RBI to maintain the account, and the account is maintained in accordance with the applicable FEMA rules. Income-tax non-resident or RNOR status alone does not establish this exemption.
- Income-tax Act 2025 Schedule IV, entry 1 (retaining the earlier s.10(4)(ii) conditions): https://www.incometaxindia.gov.in/w/schedule-iv-4
- The deposit is FCNR instead
- The exemption covers interest from a qualifying foreign-currency deposit with a scheduled bank whose acceptance of the deposit is approved by RBI, paid to a non-resident or a resident but not ordinarily resident (RNOR) under income-tax law. Check the deposit and residence conditions; FEMA non-residence alone does not establish the FCNR exemption.
- Income-tax Act 2025 Schedule IV, entry 14 preserves s.10(15)(iv)(fa) subject to its conditions: https://www.incometaxindia.gov.in/w/schedule-iv-4 ; underlying conditions: https://www.incometaxindia.gov.in/w/section-10-62
Commonly got wrong
- NRO interest TDS is 30%. Incomplete. Surcharge and 4% cess sit on top, so the effective rate is higher.30% plus surcharge and cess, around 31.2% at the base level.
- You can file Form 15G/15H to stop NRO TDS. Those are resident-only declarations. An NRI filing one makes a false declaration.Use Form 13 (Form 128 from 1 April 2026), or claim the treaty rate with a TRC.
Form 15CB requirement threshold
Right now: Rs 5,00,000 in the financial year, where the remittance is chargeable to tax
Where it works differently
- The remittance is not chargeable to tax
- Part D of Form 15CA only. No 15CB.
- Rule 37BB structure.
- The remittance falls in the specified exempt list
- No Form 15CA at all.
- Rule 37BB(3) specified list.
Commonly got wrong
- Every outward remittance needs Form 15CB. Only where chargeable to tax and above Rs 5 lakh in the year.Form 15CB is needed only where the remittance is chargeable to tax AND exceeds Rs 5 lakh in the financial year. Otherwise Part D of Form 15CA is enough.
No treaty. No shortcut.
Plenty we can still do.
ITR filing. Form 13 lower-TDS on property sales. Tax notices, repatriation, Section 91 unilateral relief. Your Indian tax life still needs a CA who knows Argentina.
More for Indians in Argentina
Friends & neighbours
NRIs in nearby countries with similar DTAA benefits. Know someone? Share this.