Topic
Double Taxation Avoidance Agreements are treaties between India and other countries that decide which country taxes an item of income and let taxpayers claim credit for tax paid abroad.
41 storiesLatest 14 Oct 2026, 19:58 IST
NRI/
RBI Master Direction 11/2017-18 lets NRIs and OCIs buy Indian shares on a repatriation basis (Section 6.3) or non-repatriation basis (Section 6.4). Here is how fund flows, TDS and DTAA tax differ.
NRI
The 4 March 2021 MHA notification sets what OCI cardholders can do: NRI parity for property (not agricultural), FEMA accounts and the USD 1 million repatriation cap, plus the India tax treatment.
Tax
Resident taxpayers who paid tax abroad can claim a foreign tax credit by filing Form 67 under Rule 128 of the Income-tax Rules, 1962. Here is the deadline, the lower-of cap and a worked FY 2025-26 example.
NRI
Under Schedule IV of India's Non-debt Instruments Rules, an NRI's non-repatriation investment is deemed domestic. Here is the FEMA basis, the India tax, the US treaty position and how repatriation still works.
NRI
Before any payment reaches a non-resident, Section 195 TDS and Form 15CA or 15CB must clear. A guide to the four parts, the Rs 5 lakh line, India-US DTAA rates and NRO repatriation.
NRI
Chapter XII-A of the Income-tax Act offers NRIs concessional treatment on Indian investment income, a return-filing waiver under section 115G and foreign-currency gain computation. Here is how it works in FY 2025-26.
NRI
Most NRIs file ITR-2, while business income means ITR-3. Section 115BAC makes the new regime the default for FY 2025-26 - here is how it strips deductions and how the India-US DTAA allocates tax.
NRI
How the RBI's Master Circular lets NRIs repatriate up to USD 1 million a year, send USD 100,000 to students abroad, and move residential-property proceeds, plus the India and foreign tax that follows.
NRI
How the RBI's USD 250,000 LRS window lets residents lend interest-free to NRI relatives and invest abroad, and how FEMA, DTAA rates and Indian tax treat every leg.
NRI
NRIs and OCIs can hold Indian listed shares on a repatriation or non-repatriation basis under RBI's Master Direction. How each route is taxed in India and abroad, and what you may repatriate.
NRI
An OCI card gives a lifelong visa and NRI-parity financial rights, but it is not a tax status. How OCI holders are taxed in India, relieved by DTAA, and repatriate funds.
NRI
Interest on NRE and FCNR(B) deposits is exempt from Indian tax, while NRO interest faces 30% TDS under Section 195 plus surcharge and 4% cess. Where a DTAA applies, the treaty rate can be lower.
NRI
Section 90 relief is a credit or a capped rate, never a blanket exemption. How NRIs claim treaty rates with a TRC and Form 10F, and foreign tax credit under Rule 128 with Form 67.
NRI
NRI, PIO and OCI are three legally distinct statuses under Indian law. We map how each affects your passport, voting rights, FEMA position, DTAA taxation and NRO repatriation limits.
NRI
How NRIs claim double taxation relief: bilateral credit under Sections 90 and 90A, unilateral relief under Section 91, and the Ordinary Credit method for foreign tax credit filed through Form 67.
NRI
Section 90 of the Income-tax Act lets NRIs claim DTAA treaty rates on Indian income, but only with a valid Tax Residency Certificate and Form 10F. Here is how the relief and repatriation work.
NRI
Section 195 forces buyers to withhold full capital-gains tax before paying an NRI seller, with no exemption threshold. Rates, surcharge, DTAA relief and repatriation, explained.
NRI
How NRIs claim Double Taxation Avoidance relief under Section 90 of the Income Tax Act 1961 - the TRC, electronic Form 10F, treaty rates for six countries and NRO repatriation.
NRI
How Section 195 of the Income-tax Act 1961 withholds tax when NRIs sell property, earn rent or receive interest in India, and how DTAA relief, TRC, Form 10F and the USD 1 million NRO limit fit together.
NRI
How FEMA 1999 and RBI Master Direction 12/2015-16 govern what NRIs and OCIs can buy, the Section 195 TDS on sale, DTAA capital-gains rights at 12.5%, and NRO/NRE repatriation limits.
NRI
NRE, NRO and FCNR(B) accounts are governed by FEMA 1999 and RBI Master Direction 14/2015-16. Compare tax, TDS and the USD 1 million NRO repatriation limit for NRIs.
NRI
An NRI claiming DTAA relief needs a Tax Residency Certificate, an e-filed Form 10F and Form 67. Here is how Sections 90, 90A, 91 and the Rule 128 foreign tax credit actually work.
NRI
The RBI Liberalised Remittance Scheme lets resident individuals remit up to USD 2,50,000 a year. What the limit covers, the TCS and DTAA tax treatment, and why NRIs cannot use it.
NRI
How NRIs and PIOs repatriate up to USD 1 million a year from NRO balances, asset sales and inherited property under FEMA - the DTAA tax position, TDS, and the Form 15CA/15CB and account mechanics.
NRI
An OCI card grants a lifelong visa and near-total NRI parity but no vote, no passport and no farmland. Here is how your OCI-backed income is actually taxed in India and abroad.
NRI
How NRIs use the NRO account to collect Indian rent, dividends, pension and interest, what India taxes under Section 195, and how the USD 1 million rule moves the money abroad under FEMA.
NRI
The RBI's LRS lets resident individuals send up to USD 250,000 abroad each year, but NRIs cannot use it. Here is how the limit, TCS, DTAA and NRO repatriation actually work.
NRI
DTAA relief is not automatic. Section 90 makes a Tax Residency Certificate and Form 10F mandatory before NRIs get treaty rates on Indian dividends, interest and capital gains.
NRI
How NRIs repatriate NRO balances and sale proceeds under the RBI's USD 1 million per financial year cap: FEMA rules, India tax, the India-US DTAA, and the Form 15CA/15CB mechanics.
NRI
An NRI can repatriate the sale proceeds of only two residential properties. Here is how FEMA, Section 195 TDS at 12.5%, and Forms 15CA/15CB decide what leaves India.
NRI
Indian residents with US salary, dividends or rental income can offset US tax against their Indian liability under the India-USA DTAA - if Form 67 is filed correctly under Rule 128.
NRI
LRS lets resident individuals remit USD 250,000 per financial year under FEMA Section 6, with 5% or 20% TCS above Rs 7 lakh. Here is how it differs from the NRI repatriation route and what each costs.
NRI
How the India-USA DTAA Article 25 credit method removes double tax on US income: Section 90, the 12.5% capital gains rate, Form 67 compliance, and NRO repatriation rules.
NRI
Selling Indian property as an NRI? Section 195 forces buyers to deduct 12.5% on full consideration, not just the gain. Here is how Form 13 unlocks gain-only TDS.
NRI
Section 9(1)(vii) deems FTS payable by Indian residents to accrue in India regardless of where rendered. 20% Section 115A TDS or DTAA rate, whichever is lower with TRC.
NRI
Article 15 of the India-USA DTAA decides where an Indian on US assignment pays tax: salary is taxed in India only if the 183-day, employer, and PE charge-back tests all align.
NRI
Article 10 caps Indian withholding on UAE NRI dividends at 10%. The TRC, Form 10F, and PAN trio that unlocks it — and the Article 13(4) trap on capital gains.
NRI
NRO FD interest attracts 31.2% TDS under Section 195 read with Section 206AA. Treaty relief under DTAA can drop it to 12.5-15%, but only with a TRC and Form 10F.
NRI
DTAA Article 13 leaves Indian MF capital gains taxable in India at 12.5% LTCG / 20% STCG. The US then taxes worldwide income, with PFIC Form 8621 and Form 1116 FTC closing the loop.
NRI
How the India-UAE DTAA's 10% dividend, 12.5% interest and Article 13 capital-gains rules interact with UAE's 0% personal tax, TRC documentation and the Principal Purpose Test for NRIs.
NRI
FY 2025-26 walk-through of NRI let-out property tax: Section 24(a) 30% deduction, uncapped Section 24(b) interest, Section 71(3A) Rs 2L loss cap, Section 195 TDS and NRO repatriation.
