Service · Switch CA / 2nd-opinion audit
Your current CA may be
missing ₹40K, ₹15L of NRI-specific refunds. Find out for free.
Send us your last 3 ITRs and TDS certificates. We audit them against 10 items a resident-focused practice rarely meets: the DTAA rate and where it is typed in the return, the TRC and Form 41 (formerly Form 10F), Section 195 and Section 395 withholding, 244A interest, and whether any resident-only schedule was filed on a non-resident return. You get a written diagnostic. If there's nothing to fix, you walk away free. If there's real recovery, we file the revised returns.
ICAI-registered · 46-country DTAA expertise · ₹12 Cr+ recovered for NRIs since 2018
What you get in the free 2nd-opinion audit
Written diagnostic of your last 3 ITRs: every miss flagged, the recoverable ₹ per item, whether it's past-year fixable, and a flat-fee quote to fix it. Free. No commitment.Most NRIs find ₹50K, ₹5L of recoverable refund their previous CA didn't claim.
The 10 gaps we look for
10 NRI-specific items generic CAs systematically miss.
Resident CAs handle ITR-1 and ITR-2 every day. A non-resident return runs on different parts: the treaty article, the DTAA rows in Schedule OS and SI, a TRC plus Form 41 (formerly Form 10F), Section 195 and Section 395 (formerly 197). Not Schedule TR, FSI or FA, which belong to a resident return. Cross-border work is a specialism, not a harder version of the same job.
DTAA treaty rate not applied (NRO TDS at 30% instead of 7.5-15%)
Generic CA files ITR at the default rate. The treaty rate needs a TRC, Form 41 (formerly Form 10F), the correct article, and the DTAA rows inside Schedule OS and Schedule SI. Not Schedule TR, which is for tax paid outside India.
Recoverable: Yes, revise inside the Section 139(5) window, or apply under Section 119(2)(b) for older years
Form 10F missing on IT portal (you can't claim treaty rate without it)
Most generic CAs skip Form 10F because it requires a TRC from your foreign country. Without it on the portal, the treaty rate is rejected at processing.
Recoverable: Yes, file now + revise pending returns
Schedule FA missed in the first ordinarily-resident year
Schedule FA is a resident filing. A non-resident does not file it. The trap is the year you come back and turn ordinarily resident: from that year your RSUs, 401(k), ISA, foreign accounts and overseas property all have to be disclosed, and the Black Money Act penalty for an undisclosed foreign asset runs to ₹10 lakh.
Recoverable: Yes, revise the return for the resident years and disclose
Foreign tax credit missed in a resident year, or wrongly claimed in a non-resident one
Foreign tax credit under Rule 128, claimed on Form 44 (formerly Form 67) with Schedules FSI and TR, is open to residents only. A non-resident cannot use it, so a CA who files it for you while you are an NRI has filed something that will not hold. The real loss is the mirror case: a returning NRI who is now resident, paid US or UK tax on the same income, and never claimed the credit.
Recoverable: Yes for the resident years, by revising inside the Section 139(5) window
ITR-1 filed instead of ITR-2 / ITR-3
NRIs cannot file ITR-1. Generic CAs default to it for low-income clients. Wrong form = revised return required + delays past the 244A interest clock.
Recoverable: Yes, revise within 12 months of original ITR or before assessment
244A interest not claimed on delayed refunds
Section 244A entitles you to 6% per annum on refunds delayed from 1 April of the assessment year, or from the filing date on a belated return. Worth knowing before you count on it: no Section 244A interest is payable on a refund recovered through Section 119(2)(b) condonation, which is the route for most older years.
Recoverable: Yes, rectification application under Section 154
Section 195 / Form 13 missed on property sale
Generic CA files post-sale ITR, by then 12.5% of full sale value is already blocked at the registrar. Form 13 + Section 197 BEFORE the deed cuts it to 1-3%.
Recoverable: Partly, past sales unrecoverable on this front, but bank-desk briefing prevents future ones
Treaty rate typed nowhere in the return
Holding a TRC and a filed Form 41 does not by itself lower your tax. The rate has to be claimed inside the return: the DTAA rows in Schedule OS for interest, Schedule CG for gains, then Schedule SI carrying the country code, the treaty article and the treaty rate. Leave those blank and the return computes at the domestic rate however good your paperwork is.
Recoverable: Yes, revise the return with the DTAA rows completed
NRO TDS at bank not switched to treaty rate going forward
Form 10F on IT portal isn't enough. Your NRO bank's compliance desk needs a copy too. Without that briefing, every future FD continues TDS at 30%.
Recoverable: Yes, brief the desk (we do this as part of every engagement)
RNOR sequencing wrong for return-to-India clients
RNOR window (2-3 tax-free years on foreign income) only works if your move-back date and ITR are aligned. Generic CAs file last NRI ITR + first resident ITR as separate engagements, miss the RNOR opportunity.
Recoverable: Yes if move was recent, RNOR can be claimed retroactively
Want us to check yours? Free. Written diagnostic in 48 hours.
Send your last 3 ITRs + Form 26AS. We come back with every miss flagged + the ₹ recoverable.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
Why a specialist matters
Generalist CA vs NRI specialist CA.
Not a knock on your current CA. they may be excellent for residents. The skill curve for NRI tax is a separate one.
| Capability | Generalist CA | NRI specialist (us) |
|---|---|---|
| DTAA treaty rate application | rare | every ITR |
| Form 10F + TRC coordination | rare | 46 countries handled |
| DTAA rows in Schedule OS / CG / SI | sometimes | every treaty claim |
| Tells you Schedule TR, FSI, FA and Form 44 are resident-only | rare | before we file either way |
| 244A interest on delayed refunds | rare | auto-claimed |
| Section 195 / Form 13 pre-deed | no | yes, bundled |
| RNOR sequencing for return-NRIs | no | yes, full plan |
| Section 288 representation | limited | every notice handled |
| Bank-desk briefing for future TDS | no | yes, included |
| NRO / NRE / FCNR account guidance | limited | FEMA + tax integrated |
| Past-year recovery (5 yrs, Circular 11/2024) | case-by-case | assessed on every file |
How the switch happens
5 steps. Zero awkward conversations with your current CA.
Most NRIs worry about “breaking up” with their CA. You don't need to. We handle the handoff. You don't even need to tell them. they're not your only filer anymore.
Send us your last 3 ITRs + 26AS
Upload PDFs to our secure portal. We don't need to contact your current CA. Anything you already have is enough to start the audit.
Free written diagnostic in 48 hours
We come back with every gap flagged, recoverable ₹ per item, whether it's revisable, and a flat-fee quote to fix. No commitment.
Choose what to fix (or walk away)
If the diagnostic says there's nothing to fix, you walk away free. If there's real recovery, you tell us which items to act on. Flat fee scoped after.
Revised returns + future-year switch
We file revised returns for fixable past gaps. From the next FY, we file your fresh ITR. Your old CA isn't notified unless you want to inform them.
Bank-desk briefing + ongoing engagement
We brief your NRO bank's compliance desk so future TDS is at the treaty rate. Annual ITR + any notices that arise are bundled at one flat fee.
Past errors are mostly recoverable.
Section 139(5) lets you revise an ITR up to 12 months after the original assessment year ends, or before the assessment is complete, whichever comes first. For older years the route is a Section 119(2)(b) condonation application, and CBDT Circular 11/2024 sets the outer limit at five years from the end of the assessment year. The circular requires reasonable cause and genuine hardship for the delay, and the claim itself has to be correct and genuine. It is not automatic.
One thing to expect: a revised return can carry Section 244A interest on the delayed refund, but a refund allowed on a condoned old claim does not. Circular 11/2024 says no interest is allowed on a belated refund claim. Anyone adding 244A interest to a five-year-old recovery estimate is overstating your number. The circular also asks for the application to be disposed of within six months from the end of the month it is received.
Read the full past-year recovery servicePricing
Flat fee. No NRI markup. Free audit always.
Always free
2nd-opinion audit
- Review of last 3 ITRs + 26AS
- Written diagnostic of all 10 NRI gaps
- Recoverable ₹ per item, computed
- 15-min CA call to walk through findings
- Quote for fix, if you want it
After the audit
Fix what you choose
- Revised returns for fixable past gaps
- Form 10F + TRC procurement
- Form 67 for foreign tax paid
- Schedule FA disclosure if missing
- Bank-desk briefing + ongoing CA
Flat fee scoped per audit. Refund typically covers fee 4-10x.
ICAI
Registered CAs
Sec 288
Faceless representation
31
DTAA-treaty countries
₹12 Cr+
Recovered for NRIs
Free audit. Written diagnostic. No commitment.
Send your last 3 ITRs + 26AS. We respond in 48 hours with every gap flagged + recoverable ₹.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
Related NRI services we handle
What we usually find in 2nd-opinion audits
One NRI tax problem usually opens a door to the next. Here's the most likely next step from where you are right now.