How much DTAA relief can you claim?
Enter your income details and we'll tell you the treaty article, effective rate, and refund math — across the 6 major India DTAA corridors.
How this works
For each country we look up the applicable treaty article and the headline rate for your income type. We compare it against the Indian domestic TDS rate and take the lower of the two — but only if you have a valid TRC and Form 10F for the financial year. Without a TRC, the domestic rate applies and your only relief is foreign tax credit in your home country.
We surface special cases (UAE Article 13(5) for equity, Singapore's 2017 protocol, Most-Favoured-Nation-style dividend conditions) as notes so you know when to look past the headline rate.
Sources & References
- CBDT DTAA page — treaty PDFs for every country
- Income Tax e-filing portal — Form 10F
- Treaty data:
/opt/nrialpha/calculators/data/treaty_rates.json(open source; update via spec 2.3)
Frequently Asked Questions
- What is a TRC and how do I get one?
- Tax Residency Certificate from your country's tax authority — it proves you are tax-resident there. US: Form 6166 from the IRS. UK: via HMRC. UAE: via the Federal Tax Authority. Takes 2-8 weeks.
- Form 10F vs Form 10FA — which do I file?
- Form 10F is the self-declaration individuals file. Form 10FA is for companies seeking a no-PE certificate. NRIs almost always file 10F.
- Can I claim DTAA without a TRC?
- No. Since 2012, a TRC is mandatory. Without it, domestic Indian TDS rates apply and your only relief is foreign tax credit in your home country.
- What if my country has no DTAA with India?
- Domestic Indian rates apply. You pay full Indian TDS, and your home country usually allows foreign tax credit against your domestic liability.
- How long does a DTAA refund take?
- 6-18 months after filing ITR-2, faster if your return is processed by CPC Bengaluru without scrutiny.
- Does DTAA reduce capital gains on Indian equity?
- US, UK, Canada, Australia — no rate cap; India taxes in full, your home country gives FTC. UAE — potentially 0% under Article 13(5), subject to renegotiation notices. Singapore — fully taxable since the 2017 protocol.
- Do I need a DTAA claim for NRE interest?
- No. NRE deposit interest is already tax-exempt under Indian domestic law. A treaty cannot reduce what is already zero.