Answer

1. F

   Facts

   Banks report foreign remittances under LRS, and TCS is collected above the threshold. The officer wants to confirm the source and purpose. Education payments with fee receipts are easy to explain.

2. P

   Provisions and law

   • Sec 133(6) (now Sec 252(1)(a))The officer can call for information useful for or relevant to any enquiry or proceeding
   • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015Penalties apply to residents who fail to disclose foreign assets or income in the return
3. A

   Analysis

   Show the remittance advice, the university invoice, and the bank account from which you paid, linked to disclosed income or a loan. If the money went into your own foreign account or an investment, that asset needs to be shown in Schedule FA if you are resident, or Black Money Act penalties can arise. Claim credit for TCS collected in your return. A clear purpose and source usually settle the query.

4. C

   Conclusion

   1. 1Collect remittance advices and Form A2.
   2. 2Attach fee invoices or the purpose document.
   3. 3Show the source of money in your bank statement.
   4. 4Check that foreign assets, if any, are in Schedule FA.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.