Double Taxation Avoidance Agreements (DTAA)

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Double Taxation Avoidance Agreement (DTAA) Services for NRIs – N.D. Savla & Associates

For Non-Resident Indians (NRIs), one of the biggest challenges is avoiding being taxed twice — once in India and again in the country of residence. This is where the Double Taxation Avoidance Agreement (DTAA) comes in. India has DTAA treaties with over 85 countries, including the USA, UK, UAE, Singapore, and Canada. At N.D. Savla & Associates, we specialize in helping NRIs claim DTAA benefits, ensuring their global income is taxed fairly and compliantly.

Overview

The DTAA allows NRIs to either avoid paying tax twice or claim a tax credit in their country of residence for taxes already paid in India. It applies to income like salary, rent, capital gains, dividends, and interest earned in India. To claim these benefits, proper documentation — especially a Tax Residency Certificate (TRC) — is essential.

Features

  • Advisory on DTAA applicability for NRIs based on country of residence

  • Assistance in claiming tax credit or exemption under DTAA provisions

  • Guidance on TDS relief for NRIs on property sales, rent, and dividends

  • Support in obtaining and using Tax Residency Certificates (TRC)

  • Advisory for NRI investors with global income across multiple jurisdictions

  • Assistance in reconciling Indian tax returns with foreign tax filings

Documents Required

  • Passport & PAN card

  • Tax Residency Certificate (TRC) from country of residence

  • Form 10F (for claiming DTAA benefits in India)

  • Indian ITR details / Form 26AS

  • Income proofs (rental agreements, dividend vouchers, interest certificates, property sale deeds)

  • Overseas tax return copy (if applicable)

Procedure

  • Income Review – Identify income taxable in India (rent, capital gains, interest, etc.).

  • DTAA Applicability Check – Match with treaty provisions for the NRI’s resident country.

  • Documentation – Obtain TRC, Form 10F, and income proofs.

  • TDS Relief Application – Apply for reduced TDS rates where applicable.

  • ITR Filing in India – File NRI ITR reflecting DTAA claim.

  • Foreign Tax Credit – Assist in claiming credit of Indian taxes paid in the NRI’s resident country.

Why This Matters

Without proper DTAA planning, NRIs may face double taxation on the same income, leading to higher financial burden. By working with N.D. Savla & Associates, you can claim DTAA benefits in India, reduce TDS, and ensure your income is taxed only once — fairly and legally.