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DTAA Treaty Advisory.

Most NRIs overpay India tax because nobody applies the right treaty. We analyse your residency, income sources, and treaty articles to legally reduce TDS at source and eliminate double taxation entirely.

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?Quick Answer

How much can DTAA actually save me?

Substantial. NRO interest TDS drops from 30% to 10–15% under most treaties. Dividend WHT reduces from 20% to 10–15%. Capital gains may be fully exempt under treaties like India–UAE or India–Singapore. Typical NRI clients save ₹2–8 lakh per year by correctly applying their country's DTAA.

Treaties Covered
90+ Countries
NRO TDS Drop
30% → 10%
Filing Time
48 Hours
Key Facts at a Glance
Documents requiredTRC + Form 10F
Form 10F filingOnline via income tax portal
TRC validityIssued annually
Source-level benefitLower TDS on rent/interest
Return-level benefitForeign tax credit
Major treatiesUSA, UAE, UK, Singapore
What we handle

The right treaty, the right article, the right rate.

DTAA is not a checkbox — it is treaty law. We read every relevant article, apply it to your specific income, and document the position so it survives any future scrutiny.

USAUAEUKCanadaSingaporeAustraliaGermany
01
Residency & Treaty Mapping

We confirm your tax residency under both India domestic law and the relevant DTAA tie-breaker rules, then identify which treaty articles apply to each income stream.

02
TRC Procurement Support

We coordinate with your overseas tax authority to obtain or renew a valid Tax Residency Certificate — and translate it where required.

03
Form 10F Filing

We file Form 10F electronically on the income tax portal and provide bank-ready packets so your TDS deductor applies the treaty rate from day one.

04
Lower TDS Certificate (Section 197)

Where treaty rate is still high, we apply for a Section 197 certificate to authorise nil or lower deduction — especially valuable for property sale and large interest payouts.

05
Foreign Tax Credit Claim

We prepare Form 67 and reconcile foreign tax paid against India tax liability, ensuring you get full credit and avoid double taxation in your ITR.

06
Treaty Position Documentation

Every DTAA claim is backed by a written advisory memo citing the specific article, OECD commentary, and CBDT clarifications — ready to defend in any assessment.

Paying too much India tax?

Send us your latest ITR and TDS certificates. We will show you exactly how much DTAA can save you — no obligation.

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Frequently Asked Questions

Answered by CAs.

What is DTAA and how does it work?+
A Double Taxation Avoidance Agreement (DTAA) is a bilateral treaty between India and another country that prevents the same income from being taxed twice. It allocates taxing rights between the two countries and provides credit or exemption methods so you pay tax only once — at the lower applicable rate.
Which countries have a DTAA with India?+
India has signed comprehensive DTAAs with over 90 countries including the USA, UAE, UK, Canada, Singapore, Australia, Germany, Netherlands, Mauritius, and Japan. Each treaty has different rates and articles, so the country of residence matters significantly.
How do I claim DTAA benefits in India?+
You need a valid Tax Residency Certificate (TRC) from your country of residence and Form 10F filed on the income tax portal. We prepare both documents, file Form 10F, and apply the lower DTAA rate at the source of income (rent, interest, dividends, capital gains).
What is a Tax Residency Certificate (TRC)?+
A TRC is an official certificate from your country's tax authority confirming your tax residency. India mandates a TRC to claim DTAA benefits. In the UAE, it is issued by the Federal Tax Authority; in the USA, IRS Form 6166; in the UK, by HMRC. We help obtain and translate TRCs from any jurisdiction.
Can DTAA reduce TDS on Indian bank interest?+
Yes. Without DTAA, interest on NRO deposits is taxed at 30% plus surcharge and cess. Under most DTAAs (India–UAE, India–Singapore, India–USA), the rate reduces to 10–15%. We file Form 10F and TRC with your bank to apply the treaty rate at source.
Are capital gains covered under DTAA?+
Yes, but the treatment varies by treaty. The India–Mauritius and India–Singapore treaties have specific clauses for shares acquired before April 2017. The India–UAE treaty exempts capital gains on most movable assets from India tax. We map your assets to the relevant treaty article.
How does DTAA help US-based NRIs?+
The India–USA DTAA allows foreign tax credit in both countries. India tax paid on India-sourced income can be claimed as credit in the US tax return (Form 1116). Similarly, US tax on US-sourced income is not taxable in India for NRIs. We coordinate filings across both jurisdictions.
What is the Limitation of Benefits (LoB) clause?+
Some DTAAs (notably India–USA, India–Singapore, India–Mauritius) include an LoB clause to prevent treaty shopping. To claim benefits, you must satisfy specific tests like ownership, base erosion, or active business. We assess LoB eligibility before claiming treaty benefits.
Can I claim DTAA benefit if I haven't filed an ITR in India?+
DTAA benefits at the source (lower TDS) require Form 10F and TRC, not necessarily an ITR. But to claim refund of excess TDS or carry forward foreign tax credit, you must file an ITR in India. We handle both source-level and return-level DTAA claims.
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