How much does the treaty save you?

Compare India's domestic withholding rate (typically 20% + surcharge + cess) with the lower rate available under the bilateral DTAA. To claim the benefit you need a TRC and Form 10F.

• ·Domestic rate under Section 115A for non-residents is 20% on interest, royalty, FTS. Dividend on shares acquired post-1 Apr 2020 attracts 20% under domestic law.
• ·Treaty rates shown are most common — actual rate depends on the specific Article (e.g. USA Article 11 for interest, Article 12 for royalty). Some categories qualify for 10% on government securities.
• ·Surcharge applied here at 10% (simplified). Actual surcharge is slab-based — 0/10/15/25% for individuals.
• ·To claim treaty benefit: (1) Tax Residency Certificate (TRC) from home country, (2) Form 10F filed online on the Indian portal, (3) self-declaration of beneficial ownership and no PE in India.
• ·Treaty rate applies only if it's lower than domestic. Section 90(2) — taxpayer can choose more beneficial provision.

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