90+ Countries
All DTAA Articles
Sec 90 / 91 · FITO
Comprehensive DTAA Calculator
Double Taxation Avoidance Agreement analysis for NRIs — treaty rates, explanations, compliance requirements, and tax computation across all income types and 35+ countries.
⚡ DTAA Tax Calculator
Enter income details to compute applicable DTAA rate, TDS, and net amount.
Taxpayer & Country
Documents Available
Yes — TRC obtained
No TRC
Yes — PAN available
No PAN
Yes
No
Payer Details
Individual / HUF
Company / Firm
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Fill in the details on the left and click Calculate for comprehensive DTAA analysis with explanations.
🌍 DTAA Treaty Rate Reference Table
Withholding rates under DTAA for key income types. Surcharge and cess apply over treaty rates for Indian withholding under IT Act. Lower of IT Act rate or DTAA rate applies.
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| Country | Interest | Dividend | Royalty | FTS | LTCG Property | LTCG Shares | Pension | DTAA Year |
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📌 How to read: These are treaty rates before surcharge and cess. The applicable rate = lower of IT Act rate and DTAA rate. DTAA rates require TRC + Form 10F. “Taxable in Source” means India (source state) can tax; “Taxable in Residence” means only foreign country taxes.
📜 DTAA Articles — Comprehensive Guide
Click any article to expand a detailed explanation covering the legal provision, practical implications, India’s position, and planning points for NRIs.
📋 Compliance Requirement Checker
Select your scenario to get a personalised compliance checklist.
📄 Form 15CA / 15CB Guide
When is each part required?
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Form 15CA — Part A
Remittance ≤ ₹5 lakh in aggregate during FY. No Form 15CB needed. Filed online on Income Tax portal before remittance.
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Form 15CA — Part B
Amount exceeds ₹5 lakh but order/certificate obtained from AO under Sec 195(2)/(3) or 197. Form 15CB not required.
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Form 15CA — Part C + Form 15CB
Taxable remittance > ₹5 lakh. CA must certify in Form 15CB before Form 15CA Part C is filed. Uploaded on IT portal.
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Form 15CA — Part D (No 15CA at all)
Payments listed in Rule 37BB(3) — 33 exempt categories including payments under DTAA (with order), salary, education fees, etc. No form required.
📑 Key Documents for NRI
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Tax Residency Certificate (TRC)
Issued by foreign country’s tax authority. Mandatory to claim DTAA benefit (Sec 90(4)). Must contain: name, status, nationality, tax ID, residential address, period, country of residence.
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Form 10F — Self Declaration
Self-declaration by NRI if TRC does not contain all required information. Filed on IT portal. Valid for the period specified.
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Permanent Account Number (PAN)
Required to avoid Sec 206AA higher TDS. NRI can apply online via Form 49AA. eKYC available for OCI/PIO.
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No PE Declaration
For business income, payer may require declaration that NRI has no Permanent Establishment in India. Helps avoid tax on business profits.
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Form 13 — Lower TDS Certificate
NRI can apply to Assessing Officer for lower/nil deduction certificate. E.g., for property sale where actual CG tax is much less than TDS.
🔄 Foreign Income Tax Offset (FITO) Calculator
Compute the tax credit available under Sec 90/91 for taxes paid in a foreign country.
Income Details
Yes — Sec 90 applies
No — Sec 91 applies
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Enter details to compute the foreign tax credit available under Sec 90 (DTAA) or Sec 91 (non-DTAA countries).
📖 Sec 90 vs Sec 91 — Explained
India uses the credit method to avoid double taxation, not the exemption method in most treaties.
Section 90 — Countries with DTAA
India has DTAA with 90+ countries. If income is taxed in both countries, the resident can claim credit for taxes paid abroad against Indian tax liability. Credit = lower of (a) foreign tax paid and (b) Indian tax on that income. Rule 128 and Form 67 govern the credit claim.
India has DTAA with 90+ countries. If income is taxed in both countries, the resident can claim credit for taxes paid abroad against Indian tax liability. Credit = lower of (a) foreign tax paid and (b) Indian tax on that income. Rule 128 and Form 67 govern the credit claim.
Section 91 — Countries without DTAA
For countries with no DTAA (e.g., Bahamas, some African nations), unilateral relief is available. Credit = lower of (a) Indian tax rate on the income and (b) foreign tax rate on that income. Conditions: income must be from a country outside India that has been taxed there.
For countries with no DTAA (e.g., Bahamas, some African nations), unilateral relief is available. Credit = lower of (a) Indian tax rate on the income and (b) foreign tax rate on that income. Conditions: income must be from a country outside India that has been taxed there.
📌 Form 67: To claim FITO credit, the taxpayer must file Form 67 on the Income Tax portal on or before the due date of filing ITR (including belated return). Certificate from foreign tax authority or TDS certificate is required as proof of tax paid abroad.
⚠️ Disclaimer: DTAA rates shown are based on publicly available treaty texts and CBDT notifications. Treaty provisions may be subject to MFN clauses, protocols, and subsequent amendments. This tool is for educational guidance only. Verify applicable rates with the specific treaty text and consult a qualified CA / tax expert before making any decision.