<aside> 💡 This checklist is designed to assist expatriate employees and their employers in navigating the complexities of income tax return preparation and filing in India. Early preparation and thorough documentation are key to ensuring compliance and avoiding any last-minute rush.

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• [ ] Residency Status
• Gather the travel details of the expatriates to determine their residency status for the tax year.
• Non-Residents (NRs) and Not Ordinarily Residents (NORs): Only taxable on income earned in India.
• Ordinarily Resident (ROR) expatriates: Taxed on their global income.

• [ ] Form 16

• Ensure timely issuance to expatriate employees.

• Inclusions: Critical details of income, deductions, exemptions, and taxes deposited with the authorities on their behalf.

• [ ] Form 26AS

• Provides comprehensive details of tax deducted, collected, and deposited with the tax authorities.

• Inclusions: Salary, other incomes such as interest and dividends.

• Note: Ensure that the information submitted in the ITR matches the details available in Form 26AS.

• [ ] AIS/TIS Statement

• Review the expatriate's AIS/TIS statement when filing the tax return.