Chartered Accountant Services in Delhi for NRI Tax, FEMA, Form 141, Form 146 & Income Tax

K M Gatecha and Co LLP provides specialised Chartered Accountant services to individuals, NRIs, seafarers, professionals, property buyers and sellers, businesses and families across Delhi and Delhi NCR.

Our services cover complex and specialised Income Tax, NRI taxation, FEMA, foreign remittance, TDS, DTAA, tax certification, visa financial documentation and Income Tax portal compliances that may require professional review by a Chartered Accountant.

Clients located in Delhi can complete most assignments remotely through email, telephone, video consultation and secure electronic document exchange.

Whether you require NRI ITR filing in Delhi, Form 146 certification, Form 145 filing, Form 141 filing or correction, FEMA advisory, seafarer income tax return filing, CA net worth certificate for visa, foreign remittance tax certification, NRI property taxation or Income Tax notice assistance, K M Gatecha and Co LLP provides end-to-end professional assistance.

Our Specialised CA Services in Delhi

Our major services include:

• NRI Income Tax Return filing
• NRI tax consultancy
• Seafarer Income Tax Return filing
• Residential status determination
• RNOR tax advisory
• Foreign income taxation
• Foreign asset reporting
• DTAA advisory
• Form 41 filing – earlier Form 10F
• Form 42 – Tax Residency Certificate application
• Form 67 – Foreign Tax Credit
• Form 145 filing – earlier Form 15CA
• Form 146 CA Certificate – earlier Form 15CB
• Foreign remittance tax advisory
• FEMA advisory
• RBI and FEMA compliance advisory
• NRI repatriation advisory
• NRO to NRE / overseas remittance advisory
• Form 141 filing
• Form 141 correction
• Property purchase TDS compliance
• NRI property sale taxation
• Lower TDS certificate assistance for NRI property sale
• Capital gains calculation on property
• Form 27Q / applicable NRI TDS return filing
• CA Net Worth Certificate for Visa
• Financial Capacity Certificate
• CA Certificate for immigration and overseas education
• Income Certificate
• Asset and liability statement certification
• Income Tax Return filing
• Revised Income Tax Return
• Updated Return / ITR-U
• Income Tax rectification
• Income Tax notice reply
• AIS and Form 26AS reconciliation
• Capital gains taxation
• Share and mutual fund taxation
• Cryptocurrency and VDA taxation
• Foreign share and ESOP taxation
• TDS correction
• PAN related tax assistance
• Tax Residency Certificate assistance
• International taxation advisory

NRI ITR Filing Services in Delhi

NRI Income Tax Return filing requires more than simply entering income in an ITR utility. The first step is to correctly determine the taxpayer’s residential status for the relevant tax year.

Depending upon the taxpayer’s number of days in India and other statutory conditions, the individual may be classified as:

• Resident
• Resident but Not Ordinarily Resident – RNOR
• Non-Resident – NRI

Residential status directly affects which income may become taxable and which disclosures may be required in India.

K M Gatecha and Co LLP provides NRI ITR filing services in Delhi covering taxpayers having:

• Salary income in India
• Rental income from Indian property
• Sale of property in India
• Capital gains from shares and securities
• Mutual fund transactions
• Dividend income
• Interest from NRO accounts
• Interest from NRE accounts
• Fixed deposit interest
• Business or professional income
• Foreign employment income
• Foreign investment income
• Foreign shares
• ESOPs and RSUs
• Overseas bank accounts
• Cryptocurrency or VDA transactions
• Foreign tax paid
• Double taxation issues
• Income from multiple countries

We examine the taxability of each income item based on residential status, source of income, applicable Indian tax law and relevant Double Taxation Avoidance Agreement.

NRI ITR Services Include

• Residential status review
• NRI/RNOR tax computation
• ITR form selection
• AIS verification
• Form 26AS verification
• TDS reconciliation
• Capital gains calculation
• DTAA review
• Foreign income reporting
• Foreign asset reporting, wherever applicable
• Foreign Tax Credit review
• Form 67 assistance
• NRO/NRE interest review
• Tax payable calculation
• Income Tax Return preparation
• Electronic filing
• Return verification assistance
• Refund related assistance

Seafarer Income Tax Return Filing in Delhi

Taxation of seafarers requires specific attention to residential status, days spent in India, nature of employment, salary receipt, foreign bank accounts and overseas employment arrangements.

A person working on a ship should not assume that foreign salary is automatically exempt from tax in India merely because the employment is outside India.

Similarly, NRI status should not be determined solely based on profession.

K M Gatecha and Co LLP provides specialised seafarer tax filing services in Delhi covering:

• Residential status calculation
• Review of passport and travel dates
• Continuous Discharge Certificate / CDC review
• Salary income review
• Foreign salary receipt
• NRE bank account transactions
• NRO bank transactions
• Foreign bank account review
• Indian investment income
• Capital gains
• Rental income
• TDS refund
• ITR filing
• Income Tax notice assistance
• DTAA matters

Our approach is to determine the correct tax position first and file the Income Tax Return accordingly.

Form 146 Filing and CA Certificate in Delhi – Earlier Form 15CB

From 1 April 2026, Form 146 is the prescribed Accountant’s Certificate corresponding to the earlier Form 15CB.

Form 146 is relevant to specified taxable payments made to a non-resident or foreign company where the prescribed conditions are satisfied.

The Chartered Accountant examines matters including:

• Nature of foreign remittance
• Taxability of payment in India
• Relevant Income Tax provisions
• Applicable TDS
• DTAA provisions
• Tax Residency Certificate
• Permanent Establishment considerations
• Applicable withholding tax rate
• Grossing-up provisions, where relevant
• Invoice or agreement
• Recipient details
• Country of recipient
• Purpose of remittance

Form 146 Services in Delhi

K M Gatecha and Co LLP assists with Form 146 for remittances relating to transactions such as:

• Professional fees
• Consultancy fees
• Technical services
• Software payments
• Royalty
• Commission
• Subscription charges
• Licence fees
• Business services
• Management fees
• Reimbursement of expenses
• Import-related payments
• Foreign professional services
• Overseas marketing services
• Foreign contractor payments
• Interest payments
• Other taxable foreign remittances

Taxability depends upon the facts of each transaction. A transaction should therefore be reviewed before determining whether Form 146 is required.

Form 145 Filing in Delhi – Earlier Form 15CA

Form 145 replaces the earlier Form 15CA for applicable remittances made on or after 1 April 2026.

Form 145 provides information relating to payment to a non-resident or foreign company.

Depending upon the nature, taxability and amount of remittance, the appropriate part of Form 145 has to be selected.

Where applicable, Form 146 issued by a Chartered Accountant is used in conjunction with Form 145.

Our Form 145 and Form 146 Service Covers

• Transaction review
• Invoice review
• Agreement review
• Taxability determination
• DTAA analysis
• TRC review
• Form 41 / earlier Form 10F review
• TDS rate determination
• Form 146 preparation and certification
• Form 145 preparation
• Income Tax portal filing assistance
• Bank remittance documentation assistance

Clients searching for Form 15CA 15CB CA in Delhi should note that Form 145 and Form 146 are the corresponding forms under the Income-tax Act, 2025 framework applicable from 1 April 2026.

Form 141 Filing in Delhi

Form 141 is an important unified TDS challan-cum-statement introduced under the Income-tax Act, 2025.

It consolidates transactions previously reported through:

• Form 26QB
• Form 26QC
• Form 26QD
• Form 26QE

Form 141 contains separate schedules for specified transactions.

Form 141 – Property Purchase TDS

Form 141 covers TDS relating to specified transfers of immovable property which were earlier reported through Form 26QB.

Our services include:

• Buyer and seller details review
• PAN verification
• Property consideration review
• Stamp duty value review
• TDS computation
• Instalment transaction review
• Multiple buyer/seller cases
• Challan preparation
• Form 141 filing
• TDS certificate assistance
• Correction assistance

Form 141 – Rent TDS

Specified rent payments by Individual/HUF taxpayers previously reported through Form 26QC are also covered within Form 141.

Form 141 – Contractor or Professional Payment

Specified payments by Individual/HUF taxpayers to contractors or professionals previously falling under Form 26QD are covered through the relevant Form 141 schedule.

Form 141 – Virtual Digital Asset Transactions

Specified VDA transactions previously reported through Form 26QE are also incorporated into Form 141.

Form 141 Correction Services in Delhi

Errors in property TDS or other Form 141 transactions can create difficulties for both deductor and deductee.

Common corrections may involve:

• Buyer details
• Seller details
• PAN
• Property details
• Consideration amount
• TDS amount
• Date of payment
• Date of deduction
• Instalment details
• Other transaction particulars

Correction of Form 141 is handled through the prescribed TDS/TRACES process.

K M Gatecha and Co LLP assists taxpayers with identifying the error, preparing the correction request and completing the applicable correction procedure.

FEMA Advisory Services in Delhi

Foreign Exchange Management Act compliance becomes relevant whenever money, investment, assets or financial interests move between India and a person resident outside India.

K M Gatecha and Co LLP provides FEMA advisory services to individuals, NRIs, Indian companies and foreign investors in Delhi.

FEMA Services Include

• FEMA advisory for NRIs
• NRI investment advisory
• Repatriation advisory
• NRO account remittance
• NRE account matters
• Foreign investment into India
• FDI advisory
• Overseas investment advisory
• ODI compliance advisory
• Foreign company investment in India
• Share subscription by non-resident
• Transfer of shares between resident and non-resident
• FEMA pricing guideline advisory
• Foreign currency transactions
• Foreign remittance documentation
• RBI reporting advisory
• FC-GPR advisory
• FC-TRS advisory
• Annual FLA advisory
• External Commercial Borrowing advisory
• ECB reporting assistance
• Liberalised Remittance Scheme advisory
• Foreign asset transactions
• Overseas property and investment advisory
• FEMA compliance review

FEMA compliance depends substantially on the residential status under FEMA, nature of transaction, country involved, instrument, transaction value, banking channel and RBI regulations.

Income Tax residential status and FEMA residential status are separate concepts and should not be treated as identical.

NRI Property Sale Tax Services in Delhi

Sale of property in India by an NRI involves specialised tax and TDS considerations.

We assist NRIs and purchasers with:

• Residential status review
• Property purchase cost calculation
• Capital gains calculation
• Indexed cost, where applicable
• Improvement cost
• TDS implications
• Lower withholding certificate assistance
• Buyer TDS guidance
• NRI TDS return compliance
• Capital gains exemption review
• ITR filing after property sale
• Refund claim where excess TDS has been deducted
• Repatriation related tax documentation

This service is particularly relevant for NRIs selling residential flats, commercial properties, land and inherited properties in Delhi or elsewhere in India.

Lower TDS Certificate for NRI Property Sale

TDS on payment to an NRI seller can materially exceed the seller’s actual final tax liability because withholding may be calculated with reference to the transaction under applicable provisions rather than simply the final capital gain tax payable.

Where legally permissible, an application may be made to the Income Tax Department for a lower or nil deduction certificate.

Our professional assistance covers:

• Transaction review
• Property documentation
• Cost computation
• Capital gain estimation
• Tax liability calculation
• Supporting-document compilation
• Application preparation
• Income Tax portal compliance
• Response to departmental queries
• Certificate-related assistance

CA Net Worth Certificate for Visa in Delhi

K M Gatecha and Co LLP issues Chartered Accountant certificates and financial statements for specified purposes based on supporting documents and verification.

A CA Net Worth Certificate for Visa may be requested for:

• Student visa
• Tourist visa
• Business visa
• Immigration
• Permanent Residency application
• Overseas education
• University admission
• Financial capacity evidence
• Sponsorship documentation
• Embassy or consulate submission

Assets Commonly Considered

Subject to satisfactory documentary evidence, a net worth statement may include:

• Bank balances
• Fixed deposits
• Shares
• Mutual funds
• Bonds
• PPF
• EPF
• Insurance surrender value
• Residential property
• Commercial property
• Land
• Business investments
• Partnership interest
• Company shareholding
• Gold and other supported assets
• Loans and liabilities

Documents Commonly Required

Depending upon the case:

• PAN
• Aadhaar or identity proof
• Bank statements
• Fixed deposit certificates
• Demat statements
• Mutual fund statements
• Property documents
• Valuation reports
• Loan statements
• Investment proofs
• Income Tax Returns
• Balance Sheet
• Other supporting financial records

The certificate is prepared based on documents available and the specific requirement of the visa, immigration, university or receiving authority.

Income Certificate and Financial Certificate Services in Delhi

We also provide CA certification assistance for eligible cases involving:

• Income Certificate
• Turnover Certificate
• Capital Certificate
• Net Worth Certificate
• Asset and Liability Statement
• Financial Capacity Certificate
• Capital Contribution Certificate
• Investment Certificate
• Source of Funds Certificate
• Source of Wealth documentation
• Remittance-related CA Certificate
• Visa financial documentation
• Bank-related financial certificates
• Tender-related certificates
• Business financial certificates

Certification is issued only after examination of appropriate supporting documentation.

Form 41 Filing – Earlier Form 10F

Form 41 corresponds to the earlier Form 10F and is relevant where a non-resident taxpayer seeks benefits under an applicable Double Taxation Avoidance Agreement.

Our DTAA compliance services include:

• Form 41 assistance
• Earlier Form 10F matters
• Tax Residency Certificate review
• Foreign Tax Identification Number review
• DTAA article analysis
• Royalty taxation
• Fees for Technical Services
• Business income
• Permanent Establishment analysis
• Interest
• Dividend
• Capital gains
• Withholding tax review

Tax Residency Certificate Assistance

Tax residency documentation can become important for individuals and businesses earning international income or claiming treaty benefits.

Our services include assistance for:

• Application for Indian Tax Residency Certificate
• Form 42
• Review of foreign TRC
• DTAA documentation
• Tax residency analysis
• Treaty eligibility
• Supporting documentation

Form 67 – Foreign Tax Credit Services

A resident taxpayer who has paid or suffered tax outside India may, subject to applicable provisions, be eligible to claim Foreign Tax Credit in India.

Our services cover:

• Foreign income review
• Foreign tax review
• DTAA review
• Foreign Tax Credit computation
• Form 67 preparation
• Supporting-document review
• ITR reporting
• Foreign Source Income reporting
• Tax relief computation

Foreign Income and Foreign Asset Reporting

Indian residents and RNOR/NRI taxpayers may have materially different reporting obligations.

We assist taxpayers holding or receiving:

• Foreign bank accounts
• Foreign shares
• US stocks
• Foreign brokerage accounts
• ESOPs
• RSUs
• Foreign retirement accounts
• Overseas property
• Foreign business interest
• Foreign salary
• Overseas pension
• Foreign dividend
• Foreign capital gains
• Foreign interest
• Cryptocurrency held through overseas platforms

Incorrect residential status or omission of relevant foreign disclosures can create significant tax-compliance issues. Each case is reviewed based on applicable reporting requirements.

Income Tax Return Filing Services in Delhi

Apart from specialised NRI cases, K M Gatecha and Co LLP provides Income Tax Return filing services for:

• Salaried individuals
• Professionals
• Consultants
• Freelancers
• Proprietors
• Partnership firms
• LLPs
• Companies
• Investors
• Traders
• Property owners
• Senior citizens
• NRIs
• Seafarers
• Foreign income earners

Income may include:

• Salary
• House property
• Business income
• Professional income
• Capital gains
• Dividend
• Interest
• Commission
• Freelancing
• Futures and options
• Intraday trading
• Cryptocurrency
• Foreign income
• Other sources

Income Tax Notice Reply Services in Delhi

Receiving an Income Tax notice does not automatically mean additional tax is payable. The notice first needs to be examined against the return, AIS, Form 26AS, TDS records and supporting documents.

We assist with notices and proceedings relating to matters such as:

• Proposed adjustment
• Defective return
• Information requests
• Scrutiny
• Reassessment
• Outstanding demand
• TDS mismatch
• AIS mismatch
• Income mismatch
• High-value transactions
• Foreign asset reporting
• Capital gains
• Property transactions
• Cash deposits
• Refund adjustment
• Penalty proceedings
• Rectification

For proceedings relating to earlier assessment years, commonly searched sections may include:

• Section 139(9)
• Section 142(1)
• Section 143(1)(a)
• Section 143(2)
• Section 148
• Section 156
• Section 245
• Section 270A
• Section 133(6)
• Section 131

Applicable provisions depend upon the tax year and legislation governing the relevant proceeding.

AIS, TIS and Form 26AS Reconciliation

Many Income Tax notices and return-processing differences arise because information reported in the return does not reconcile with information available to the Income Tax Department.

Our reconciliation service covers:

• AIS
• TIS
• Form 26AS
• TDS
• TCS
• Interest
• Dividend
• Property transactions
• Share transactions
• Mutual fund transactions
• Foreign remittances
• High-value transactions
• Tax payments

The reconciliation is performed before finalising the return wherever necessary.

Capital Gains Tax Services

We provide tax computation assistance for:

• Residential property
• Commercial property
• Land
• Shares
• Mutual funds
• Bonds
• Unlisted shares
• Foreign shares
• ESOPs
• RSUs
• Cryptocurrency
• Virtual Digital Assets
• Inherited assets
• Gifted assets

Services include calculation of purchase cost, improvement cost, period of holding, applicable tax treatment and available exemptions subject to the law applicable to the transaction.

Cryptocurrency and VDA Tax Filing

Taxpayers dealing in cryptocurrency or Virtual Digital Assets may require specialised reconciliation because information can be spread across several exchanges and wallets.

Services include:

• Crypto transaction reconciliation
• Purchase and sale analysis
• Exchange statement review
• VDA income computation
• TDS review
• Form 141 related VDA TDS assistance where applicable
• Income Tax Return reporting
• AIS reconciliation

TDS Services for Special Transactions

Our specialised TDS services include:

• Property transaction TDS
• NRI property TDS
• Rent TDS
• Contractor/professional payment TDS
• NRI payment withholding
• Foreign remittance TDS
• Form 141
• Form 144 / earlier Form 27Q matters, where applicable
• TDS correction
• TRACES assistance
• TDS certificate assistance

Who Can Use Our CA Services in Delhi?

Our services are suitable for:

• NRIs
• Indian residents
• RNOR taxpayers
• Seafarers
• Foreign citizens having Indian income
• OCI cardholders
• Returning Indians
• Students going abroad
• Visa applicants
• Property buyers
• Property sellers
• Investors
• Professionals
• Freelancers
• Business owners
• Indian companies
• Foreign companies
• Startups
• Families having overseas assets
• Individuals receiving foreign income

CA Services Across Delhi

K M Gatecha and Co LLP provides remote professional services to taxpayers and businesses across:

• New Delhi
• Central Delhi
• South Delhi
• North Delhi
• East Delhi
• West Delhi
• Dwarka
• Rohini
• Saket
• Vasant Kunj
• Janakpuri
• Karol Bagh
• Connaught Place
• Nehru Place
• Greater Kailash
• Defence Colony
• Lajpat Nagar
• Hauz Khas
• Punjabi Bagh
• Pitampura

Services can also be provided to clients located elsewhere in Delhi NCR and across India where physical presence is not legally required.

Why K M Gatecha and Co LLP?

Specialised tax assignments require a combination of tax law, documentation, portal compliance and practical transaction understanding.

Our scope covers interconnected issues involving:

Income Tax + NRI Taxation + DTAA + FEMA + TDS + Foreign Remittance + CA Certification + Tax Portal Compliance

This integrated approach is particularly useful where a single transaction has multiple implications.

For example:

An NRI selling property may require capital gains computation, TDS review, lower deduction certificate assistance, ITR filing and FEMA/repatriation documentation.

A foreign remittance may require DTAA analysis, TRC verification, Form 41, TDS calculation, Form 146 certification and Form 145 filing.

A returning Indian may require residential-status analysis, foreign income review, foreign asset disclosure and Foreign Tax Credit assistance.

Frequently Asked Questions

Do you provide NRI ITR filing services in Delhi?

Yes. K M Gatecha and Co LLP provides NRI Income Tax Return preparation and filing services to clients in Delhi through an online professional process.

Is Form 146 the same as Form 15CB?

Form 146 is the corresponding Accountant’s Certificate under the Income-tax Act, 2025 framework for remittances made on or after 1 April 2026. Form 15CB was the corresponding form under the earlier framework.

What is Form 145?

Form 145 is the foreign-remittance information form corresponding to the earlier Form 15CA.

What is Form 141?

Form 141 is a unified challan-cum-statement covering specified TDS transactions. It consolidates transactions previously reported through Forms 26QB, 26QC, 26QD and 26QE.

Can Form 141 be corrected?

Yes. Applicable Form 141 corrections are undertaken through the prescribed TDS/TRACES mechanism.

Do you provide Form 141 property TDS filing in Delhi?

Yes. We assist with property transaction TDS calculations, Form 141 filing and applicable correction matters.

Do you provide FEMA consultancy in Delhi?

Yes. FEMA advisory is available for NRIs, individuals, Indian entities and cross-border transactions.

Can an NRI file an Income Tax Return from outside India?

Yes. In most cases the return preparation and filing process can be completed electronically, subject to availability of the required documents and verification mechanism.

Do seafarers need specialised Income Tax advice?

Yes. Residential status and taxability should be determined from the individual’s actual facts rather than assuming exemption solely because the person is a seafarer.

Do you issue CA Net Worth Certificates for visa purposes?

Yes, subject to examination and verification of the documents supporting the assets and liabilities included in the certificate.

Can you assist with foreign tax credit?

Yes. We assist with foreign income review, DTAA analysis, Foreign Tax Credit calculation, Form 67 and corresponding ITR reporting.

Do you handle NRI property sale taxation?

Yes. Services include capital gains computation, TDS advisory, lower deduction certificate assistance, ITR filing and related tax documentation.

Can you assist with Income Tax notices?

Yes. We review the notice, Income Tax Return, AIS, Form 26AS, tax computation and supporting documents before preparing the appropriate response.

K M GATECHA & CO LLP, a top CA chartered accountant in Delhi, India. We offer the best services such as accounting, ITR filing and income tax filing.