Double Taxation Avoidance Agreement (DTAA)
Claiming treaty relief so that income earned across borders is not taxed twice.
A Double Taxation Avoidance Agreement (DTAA) is a treaty between two countries that determines which country has the right to tax specific types of income, and provides relief — typically through an exemption or a tax credit — where both countries would otherwise tax the same income. India has DTAAs with more than 90 countries. To claim treaty benefits, a taxpayer generally needs a Tax Residency Certificate (TRC) from their country of residence and must file Form 10F along with other prescribed details.
What our DTAA advisory covers
Treaty relief is available, but claiming it correctly requires the right certificates, forms and interpretation of treaty articles.
- Determining which treaty article applies to a specific type of income
- Assisting with obtaining a Tax Residency Certificate (TRC)
- Preparing and filing Form 10F and related declarations
- Choosing between the exemption method and the tax credit method
- Advising on Permanent Establishment and business connection rules
- Resolving cases of potential double taxation with foreign tax authorities
What this service includes
Practical support in applying treaty relief correctly.
Tax Residency Certificate
Assisting with obtaining and submitting the Tax Residency Certificate (TRC) required to claim treaty benefits.
Form 10F Filing
Preparing the additional declaration required alongside the Tax Residency Certificate.
Treaty Article Analysis
Identifying which DTAA article — business profits, dividends, royalties, capital gains — applies to your income.
Foreign Tax Credit
Computing and claiming credit in India for taxes paid abroad on the same income.
Our process
From initial consultation to completion.
Income & Jurisdiction Review
Identifying the nature of the cross-border income and the relevant treaty country.
Treaty Article Mapping
Determining which DTAA provision governs the taxing rights over that income.
Documentation
Obtaining the Tax Residency Certificate and preparing Form 10F and supporting declarations.
Relief Claim
Applying the exemption or tax credit method in the relevant tax return.
Why DTAA claims need careful handling
What sets our approach apart.
Relief isn't automatic
Treaty benefits must be actively claimed with the correct certificates and forms — they are not applied by default.
Two relief methods exist
Depending on the treaty and income type, relief may come as a full exemption in one country or a credit for tax paid abroad — the better outcome depends on the specific facts.
Timelines matter
The Tax Residency Certificate and Form 10F generally need to be in place before the relevant tax return is filed.
DTAA questions answered
What people ask before engaging us.
Want to avoid being taxed twice on the same income?
We'll help you claim the treaty relief you're entitled to.
