As businesses and individuals increasingly engage in cross-border transactions, CALCULUS provides expert guidance on FEMA regulations, international taxation, and NRI financial compliance. We ensure that your global operations are fully compliant with RBI norms and tax-efficient.
1. 🌍 Form 15CA/15CB Filing
What it includes:
- Preparation and filing of:
- Form 15CA (Declaration of remitter)
- Form 15CB (Certificate by Chartered Accountant)
- Applicable for foreign outward remittances, such as:
- Import payments
- Professional/technical service fees
- Royalties, interest, gifts, and investments abroad
Why it matters:
- Mandatory under Income Tax Act & RBI guidelines before remitting funds outside India.
- Non-compliance can lead to penalties, transaction rejection, or scrutiny.
Why Choose CALCULUS?
We ensure accurate classification of remittance purpose, determine taxability, and file error-free forms—all within strict timelines.
2. 💼 FDI, ODI, and ECB Compliance
What it includes:
- FDI (Foreign Direct Investment): Guidance on receiving foreign equity and filing FC-GPR, FC-TRS, and SMF forms.
- ODI (Overseas Direct Investment): Support in setting up foreign subsidiaries/joint ventures and filing Form ODI.
- ECB (External Commercial Borrowing): Assistance in sourcing foreign loans, drafting agreements, and filing Form ECB.
Why it matters:
- Any foreign capital transaction is governed by FEMA laws and RBI master directions.
- Non-compliance can lead to heavy penalties or cancellation of transactions.
Why Choose CALCULUS?
We offer end-to-end legal and procedural support, ensuring you meet all RBI, FEMA, and FEMA-related reporting obligations with zero hassle.
3. 🔄 Transfer Pricing Reports
What it includes:
- Transfer pricing documentation for international or specified domestic transactions between related parties.
- Includes preparation of:
- Transfer Pricing Study Report (TPSR)
- Form 3CEB filing with Income Tax Department
- Benchmarks pricing using OECD guidelines and Indian regulations.
Why it matters:
- Mandatory for businesses with international group structures or cross-border transactions.
- Failure can lead to adjustments, penalties, and litigation.
Why Choose CALCULUS?
We deliver robust, defensible TP documentation that satisfies both tax authorities and auditors, minimizing exposure and dispute risk.
4. 📘 FEMA Advisory
What it includes:
- Advisory on capital account and current account transactions as per FEMA and RBI norms.
- Guidance on:
- Setting up subsidiaries
- Repatriation of funds
- NR investment in India or abroad
- Real estate and property transactions
Why it matters:
- FEMA is complex and governed by frequently updated RBI circulars.
- Even a small oversight can result in FEMA violation penalties or foreign exchange monitoring.
Why Choose CALCULUS?
We provide practical, RBI-aligned interpretations with case-specific solutions—not just theory—ensuring compliance with confidence.
5. 🌐 NRI Services
What it includes:
- Tax filing and advisory for:
- NRO/NRE income
- Capital gains on Indian assets
- Rental income and investments
- Investment structuring for NRIs/PIOs under FEMA, Income Tax Act, and DTAA (Double Taxation Avoidance Agreements).
- Repatriation support, gift and inheritance tax advice, and compliance with Indian rules for NRIs.
Why it matters:
- NRIs face challenges in managing India-based income and assets due to residence status complications.
- Wrong classification or filings can lead to disallowed benefits or penalties.
Why Choose CALCULUS?
We offer end-to-end concierge services for NRIs and PIOs—combining FEMA, taxation, and investment expertise to protect your wealth and simplify compliance.
CALCULUS 