DTAA Sahayak — eTaxMate

DTAA Sahayak

Treaty-first withholding and compliance helper aligned to the Income-tax Act, 2025 framework (Sections 159 / 161 / 393 / 395 / 397) with Form 41 transition from 1-Apr-2026.

1) Rate Calculator

Country Payment type Gross amount (INR) Rate under domestic law (%) Holding for dividend beneficial ownership

TRC available Form 41 available (legacy 10F for older FYs) PAN available Eligible under Rule 37BC declaration set No-PE declaration received (Article 7 cases) MLI-PPT / LOB concern present

Awaiting calculation…

Dynamic compliance checklist

2) Treaty Rate Table 53 countries

Search country

Region

Country	Region	Div	Int	Roy/FTS	Flags

⚠ MFN rates are not auto-applied (Nestlé SC, Oct 2023). Apply only where notification + legal basis are satisfied.

3) DTAA Articles (quick notes)

4) FTC Calculator

Foreign income (INR) Foreign tax paid (INR) Indian tax on same income (INR)

FTC capped at lower of foreign tax paid and Indian tax on doubly-taxed income.

Sec 159 / 161 aligned logic; TTBR conversion rule applies. Form 67 filing is mandatory for FTC claim.

5) Forms & Compliance Guide

Document / form	Use case	Anchor
TRC	Primary treaty residency evidence	Sec 159
Form 41 (replacing Form 10F)	Prescribed particulars where TRC is insufficient	Sec 159(8), Rule 75, w.e.f. 01-Apr-2026
Form 67	Foreign tax credit claim filing	Sec 161 framework
Form 15CA / 15CB	Remittance reporting and CA certificate thresholds	Sec 393 / 395
Form 13	Lower / NIL withholding certificate	Sec 397
Form 121	Updated declaration path (new 15G/15H flow)	Rules update
No-PE declaration	Business profits: no permanent establishment position	Article 5/7 read with Sec 159
Form 16A / 27Q	TDS certificate and quarterly non-resident return	TDS compliance