Treaty Relief · Panaji, Goa
Stop paying tax twice on the same income. Our DTAA advisory service in Goa identifies the right treaty, secures your Tax Residency Certificate, files Form 10F, and applies the beneficial withholding rate across every remittance and return.
Overview
Without DTAA relief, cross-border income can be taxed in full in both India and the payer's country, effectively confiscating a disproportionate share of your earnings. India's network of Double Taxation Avoidance Agreements with more than 90 countries resolves this by allocating taxing rights and capping withholding rates.
We identify the applicable treaty article for your income type, verify eligibility, obtain the required Tax Residency Certificate and Form 10F, and apply the reduced rate in Form 15CB and Form 15CA — so the correct, treaty-capped rate is withheld and documented from day one.
What we cover
Comprehensive treaty analysis and documentation for NRIs, foreign companies, and Indian businesses with cross-border income.
Get treaty advice →Pinpointing the right treaty and the specific article that governs your income type — salary, dividend, royalty, FTS, capital gain, or interest.
Guiding you through the process of obtaining a TRC from the foreign tax authority to unlock the treaty rate.
Preparing and filing the mandatory self-declaration under Rule 21AB on the Indian income tax portal.
Applying the treaty rate in Form 15CB and ensuring the lower rate is documented for the bank and the Indian tax department.
Reviewing treaty anti-avoidance clauses to ensure your structure withstands scrutiny under the Multilateral Instrument.
Claiming treaty relief in the Indian income tax return under Section 90 (bilateral treaties) or 90A (notified agreements).
Our process
We classify your income and match it to the relevant treaty article.
We assist with TRC procurement and file Form 10F on the portal.
The treaty rate is applied in Form 15CB and documented in Form 15CA.
DTAA relief is claimed in the ITR under Section 90/90A and supported with full documentation.
Frequently asked questions
A DTAA is a bilateral treaty between India and another country that determines which country has the taxing right over specific types of income — such as salary, dividends, royalties, capital gains, and interest — and caps the withholding tax rate. India has DTAAs with over 90 countries, including the USA, UK, UAE, Singapore, Germany, and Australia.
To claim DTAA benefits, a non-resident must furnish a valid Tax Residency Certificate (TRC) issued by their home country's tax authority, along with a self-declaration in Form 10F confirming the required details. The payer or their CA then applies the treaty rate in Form 15CB and Form 15CA instead of the higher domestic rate.
Under the exemption method, income taxed in one country is wholly or partially excluded from tax in the other. Under the credit method, both countries may tax the income but the residence country allows a credit for tax paid in the source country. India's treaties use both methods depending on the income type.
The India-UAE DTAA provides relief on many income types, including reduced withholding on dividends and interest. However, it does not categorically exempt all income from Indian tax. The relief depends on the specific article, the nature of the income, and whether you qualify as a UAE tax resident under the treaty's tie-breaker rules.
A TRC is an official certificate issued by the tax authority of the country where the non-resident is tax-domiciled. Without a valid TRC, Indian payers are required to withhold tax at the full domestic rate. The TRC is the primary document that unlocks the beneficial withholding rate under the applicable DTAA.
Yes. Foreign companies receiving royalties, technical service fees, interest, or dividends from Indian entities can claim DTAA benefits, provided they are tax residents of a treaty country and satisfy anti-avoidance provisions such as the Limitation of Benefits or Principal Purpose Test clauses.
The Principal Purpose Test (PPT), introduced through the Multilateral Instrument (MLI), denies treaty benefits if one of the principal purposes of an arrangement was to obtain those benefits. We assess whether your transaction structure can withstand a PPT challenge and advise on restructuring where necessary.
Book a free consultation. Share the nature of your income, the country involved, and your residency documents. We identify the applicable treaty article, assess eligibility, assist with TRC and Form 10F, and apply the correct rate in all withholding and remittance filings.
Related services
Book a free consultation with our international tax CAs in Goa. We'll identify the right treaty relief and apply it across every filing — no obligation.